Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false false 2024-05-01 Other letting and operating of own or leased real estate 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06887603 2024-05-01 2025-04-30 06887603 2023-05-01 2024-04-30 06887603 2025-04-30 06887603 2024-04-30 06887603 c:Director1 2024-05-01 2025-04-30 06887603 d:CurrentFinancialInstruments 2025-04-30 06887603 d:CurrentFinancialInstruments 2024-04-30 06887603 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 06887603 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06887603 d:ShareCapital 2025-04-30 06887603 d:ShareCapital 2024-04-30 06887603 d:RetainedEarningsAccumulatedLosses 2025-04-30 06887603 d:RetainedEarningsAccumulatedLosses 2024-04-30 06887603 c:OrdinaryShareClass1 2024-05-01 2025-04-30 06887603 c:OrdinaryShareClass1 2025-04-30 06887603 c:OrdinaryShareClass1 2024-04-30 06887603 c:OrdinaryShareClass2 2024-05-01 2025-04-30 06887603 c:OrdinaryShareClass2 2025-04-30 06887603 c:OrdinaryShareClass2 2024-04-30 06887603 c:FRS102 2024-05-01 2025-04-30 06887603 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06887603 c:FullAccounts 2024-05-01 2025-04-30 06887603 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06887603 2 2024-05-01 2025-04-30 06887603 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06887603 CROSSWAYS (DARTFORD) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
CROSSWAYS (DARTFORD) LIMITED REGISTERED NUMBER: 06887603 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 112,578 |  | 112,578
Current assets |  |  |  |  |
Stocks | 5 | 55,106 |  | 55,106 |
Debtors: amounts falling due within one year | 6 | 65,207 |  | 56,197 |
Cash at bank and in hand | 7 | 911,163 |  | 841,966 |
|  | 1,031,476 |  | 953,269 |
Creditors: amounts falling due within one year | 8 | (32,832) |  | (21,935) |
Net current assets |  |  | 998,644 |  | 931,334
Total assets less current liabilities |  |  | 1,111,222 |  | 1,043,912
Net assets |  |  | 1,111,222 |  | 1,043,912
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 50,004 |  | 50,004
Profit and loss account |  |  | 1,061,218 |  | 993,908
|  |  | 1,111,222 |  | 1,043,912
The directors consider 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 directors acknowledge their 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. Page 1
CROSSWAYS (DARTFORD) LIMITED REGISTERED NUMBER: 06887603 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N P Turner
Director
Date: 23 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
CROSSWAYS (DARTFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Crossways (Dartford) Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Unit 12, Quadrant Court, Charles Park, Crossways Business Park, Dartford, Kent, DA9 9AY. The principal activity of the company continues to be that of property and land development. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the company in respect of licences and rental income and property development during the year, exclusive of Value Added Tax.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Page 3
CROSSWAYS (DARTFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Taxation (continued)
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Investment property
Investment properties are included in the balance sheet at their open market value in accordance with the provisions of FRS 102 Section 1A - small entities and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.
| 2.7 | Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value. Cost includes all direct costs. Profit on work in progress is taken as the development work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end.
| 2.8 | 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.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | 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 3 (2024 - 3).
Page 4
CROSSWAYS (DARTFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 May 2024 | 112,578
| At 30 April 2025 | 112,578
| The fixed asset investments were valued at open market basis by the directors at 30th April 2025.
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Land, fixtures and equipment | 55,106 | 55,106
|  | 55,106 | 55,106
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CROSSWAYS (DARTFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,220 | -
| Other debtors | 4 | 3,448
| Called up share capital not paid | 2 | 2
| Prepayments and accrued income | 63,981 | 52,747
|  | 65,207 | 56,197
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 911,163 | 841,966
|  | 911,163 | 841,966
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 18,872 | 13,148
| Other taxation and social security | 1,088 | -
| Other creditors | 1,000 | -
| Accruals and deferred income | 11,872 | 8,787
|  | 32,832 | 21,935
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4 (2024 - 4) Ordinary shares of £1.00 each | 4 | 4
|  | 50,000 (2024 - 50,000) Preference shares of £1.00 each | 50,000 | 50,000
|  |  | 50,004 | 50,004
Page 6