Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2024-04-01No description of principal activity11falsefalse 14413832 2024-04-01 2025-03-31 14413832 2023-11-01 2024-03-31 14413832 2025-03-31 14413832 2024-03-31 14413832 2023-11-01 14413832 c:Director1 2024-04-01 2025-03-31 14413832 d:FreeholdInvestmentProperty 2025-03-31 14413832 d:FreeholdInvestmentProperty 2024-03-31 14413832 d:CurrentFinancialInstruments 2025-03-31 14413832 d:CurrentFinancialInstruments 2024-03-31 14413832 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14413832 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14413832 d:ShareCapital 2024-04-01 2025-03-31 14413832 d:ShareCapital 2025-03-31 14413832 d:ShareCapital 2023-11-01 2024-03-31 14413832 d:ShareCapital 2024-03-31 14413832 d:ShareCapital 2023-11-01 14413832 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 14413832 d:RetainedEarningsAccumulatedLosses 2025-03-31 14413832 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-03-31 14413832 d:RetainedEarningsAccumulatedLosses 2024-03-31 14413832 d:RetainedEarningsAccumulatedLosses 2023-11-01 14413832 c:FRS102 2024-04-01 2025-03-31 14413832 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14413832 c:FullAccounts 2024-04-01 2025-03-31 14413832 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14413832 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14413832









DOCK EAST LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
DOCK EAST LTD
REGISTERED NUMBER: 14413832

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
4,593,075
4,593,074

  
4,593,075
4,593,074

Current assets
  

Debtors: amounts falling due within one year
 5 
19,600
100

  
19,600
100

Creditors: amounts falling due within one year
 6 
(4,627,272)
(4,598,511)

Net current liabilities
  
 
 
(4,607,672)
 
 
(4,598,411)

Total assets less current liabilities
  
(14,597)
(5,337)

  

Net liabilities
  
(14,597)
(5,337)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(14,697)
(5,437)

  
(14,597)
(5,337)


Page 1

 
DOCK EAST LTD
REGISTERED NUMBER: 14413832
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 December 2025.




B Patel
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
DOCK EAST LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
100
(5,437)
(5,337)


Comprehensive income for the year

Loss for the year
-
(9,260)
(9,260)
Total comprehensive income for the year
-
(9,260)
(9,260)


At 31 March 2025
100
(14,697)
(14,597)



STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2023
100
940
1,040


Comprehensive income for the period

Loss for the period
-
(6,377)
(6,377)
Total comprehensive income for the period
-
(6,377)
(6,377)


At 31 March 2024
100
(5,437)
(5,337)


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
DOCK EAST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Dock East Ltd is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 14413832. The address of the registered office is Ambe House, Commerce Way, Edenbridge, Kent, TN8 6ED. The company's principal activity is that of property investment.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound sterling.

The following principal accounting policies have been applied:

 
2.2

Going concern

Despite the net liability position, the directors believe that the business has sufficient support from the group as well as the directors to continue to trade for a period of no less than twelve months from the approval of these accounts.

 
2.3

Revenue

Revenue represents rental income which is recognised over the period to which it relates.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


  
2.6

Investment property

Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

Page 4

 
DOCK EAST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 5

 
DOCK EAST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
4,593,074



At 31 March 2025
4,593,074

The 2025 valuations were made by the director, on an open market value for existing use basis.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2025
2024
£
£


Historic cost
4,593,074
4,593,074

4,593,074
4,593,074

Page 6

 
DOCK EAST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Called up share capital not paid
100
100

Prepayments and accrued income
19,500
-

19,600
100



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
4,624,891
4,596,220

Corporation tax
220
220

Accruals and deferred income
2,161
2,071

4,627,272
4,598,511



7.


Related party transactions

At the year end the following amounts were due from/(to) the related parties.


2025
2024
£
£

Group undertakings
(4,624,891)
(4,569,220)
-
-
(4,624,891)
(4,569,220)


8.


Controlling party

The ultimate controlling entity at the year end was Lakshminiwas Limited, by virtue of their majority shareholding in the company. The ultimate controlling party at the year end was B Patel.
 
Page 7