Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-26 2025-04-26 2024-04-27 false No description of principal activity 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09542392 2024-04-27 2025-04-26 09542392 2023-04-27 2024-04-26 09542392 2025-04-26 09542392 2024-04-26 09542392 2023-04-27 09542392 c:Director2 2024-04-27 2025-04-26 09542392 d:CurrentFinancialInstruments 2025-04-26 09542392 d:CurrentFinancialInstruments 2024-04-26 09542392 d:Non-currentFinancialInstruments 2025-04-26 09542392 d:Non-currentFinancialInstruments 2024-04-26 09542392 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-26 09542392 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-26 09542392 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-26 09542392 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-26 09542392 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-26 09542392 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-26 09542392 d:ShareCapital 2025-04-26 09542392 d:ShareCapital 2024-04-26 09542392 d:ShareCapital 2023-04-27 09542392 d:RetainedEarningsAccumulatedLosses 2024-04-27 2025-04-26 09542392 d:RetainedEarningsAccumulatedLosses 2025-04-26 09542392 d:RetainedEarningsAccumulatedLosses 2024-04-26 09542392 d:RetainedEarningsAccumulatedLosses 2023-04-27 09542392 c:FRS102 2024-04-27 2025-04-26 09542392 c:AuditExempt-NoAccountantsReport 2024-04-27 2025-04-26 09542392 c:FullAccounts 2024-04-27 2025-04-26 09542392 c:PrivateLimitedCompanyLtd 2024-04-27 2025-04-26 09542392 2 2024-04-27 2025-04-26 09542392 e:PoundSterling 2024-04-27 2025-04-26 iso4217:GBP xbrli:pure

Registered number: 09542392 LINEA HOMES LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025
LINEA HOMES LTD REGISTERED NUMBER: 09542392 BALANCE SHEET AS AT 26 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 3,902,652 |  | 3,885,296 |
Cash at bank and in hand | 5 | 104,388 |  | 158,832 |
|  | 4,007,040 |  | 4,044,128 |
Creditors: amounts falling due within one year | 6 | (4,048,194) |  | (3,804,346) |
Net current (liabilities)/assets |  |  | (41,154) |  | 239,782
Total assets less current liabilities |  |  | (41,154) |  | 239,782
Creditors: amounts falling due after more than one year | 7 |  | - |  | (243,750)
Net liabilities |  |  | (41,154) |  | (3,968)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (41,254) |  | (4,068)
|  |  | (41,154) |  | (3,968)
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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Antony David Stark
Page 1
LINEA HOMES LTD REGISTERED NUMBER: 09542392 BALANCE SHEET (CONTINUED) AS AT 26 APRIL 2025
Director
Date: 20 January 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2

|  | LINEA HOMES LTD |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 26 APRIL 2025
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 April 2023 | 100 | (4,068) | (3,968)
| At 27 April 2024 | 100 | (4,068) | (3,968)
| Loss for the year | - | (37,186) | (37,186)
| At 26 April 2025 | 100 | (41,254) | (41,154)
| The notes on pages 4 to 9 form part of these financial statements.
Page 3

LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025
1. | General information
Linea Homes Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 09542392 Registered office: The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE. 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 following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 4
LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,584,511 | 3,248,952
| Other debtors | 1,298,750 | 616,953
| Prepayments and accrued income | 19,391 | 19,391
|  | 3,902,652 | 3,885,296
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 104,388 | 158,832
|  | 104,388 | 158,832
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,897 | 36,877
| Amounts owed to group undertakings | 2,945,351 | 2,586,017
| Other creditors | 1,070,446 | 1,165,872
| Accruals and deferred income | 1,500 | 15,580
|  | 4,048,194 | 3,804,346
Page 5
LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 243,750
|  | - | 243,750
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 30,897 | 36,877
|  | 30,897 | 36,877
| Amounts falling due 2-5 years |  |
| Bank loans | - | 243,750
|  | - | 243,750
|  | 30,897 | 280,627
Page 6
LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025
9. | Related party transactions
Page 7
LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025 9.Related party transactions (continued)
| Included in other debtors is an amount of £251,310 (2024: £1,347,328) due from Adenbuild Construction Ltd. Included in other debtors is an amount of £344,979 (2024: £232,223) due from N3 Living Ltd. Included in other debtors is an amount of £149,655 (2024: £149,250) due from Newlands NW4 Ltd. Included in other debtors is an amount of £126,423 (2024: £109,282) due from Linea NW4 Ltd. Included in other debtors is an amount of £355,444 (2024: £317,897) due from Linea NW3 Ltd. Included in other debtors is an amount of £NIL (2024: £72,171) due from Linea EN6 Ltd. Included in other debtors is an amount of 433,228 (2024: £276,150) due from Linea UB7 Ltd. Included in other debtors is an amount of £172,126 (2024: £300,312) due from Linea Wheathampstead Ltd. Included in other debtors is an amount of £NIL (2024: £164,157) due from Linea Croydon Ltd. Included in other debtors is an amount of £19,094(2024: £6,120) due from Linea Linea PropertyLtd. Included in other creditors is an amount of £787 (2024: £66) due from Essien Properties Ltd. Included in other creditors is an amount of £113,481(2024: £9,8613) due from Linea EN2 Ltd. Included in other creditors is an amount of £400 (2024: £18,998) due to Linea SE10 Ltd. Included in other creditors is an amount of £218,413 (2024: £220,994) due to Linea Wheathampstead 2 Ltd. Included in other creditors is an amount of NIL (2024 :£126,124) due to Linea Cutty Sark Ltd. Included in other creditors is an amount of £392,626 (2024: £230,348) due to Linea E6 Ltd. Included in other creditors is an amount of £88,789 (2024 : £46,330) due to Linea StratfordLtd. A Stark and G Sherman have a material interest in the above companies. There are no terms as to repayment in respect of these balances. Included in other creditors is an amount of £784,826 (2024: £879,334) due to Stark Investments Ltd. A Stark has a material interest in this company. There are no terms as to repayment in respect of this balance. Included in other creditors is an amount of £849,482 (2024: £919,990) due to GS and Co Ltd. G Sherman has a material interest in this company. There are no terms as to repayment in respect of this balance. Included in other creditors is an amount of £492,961 (2024: £595,065) due to A Stark, a director and shareholder of the company. There are no terms as to repayment in respect of this balance. Included in other creditors is an amount of £481,464 (2024: £560,250) due to Gavin, a director and shareholder of the company. There are no terms as to repayment in respect of this balance.
Page 8
LINEA HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 APRIL 2025 9.Related party transactions (continued)
Page 9