Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-04 2025-04-04 true 1 false true false No description of principal activity 2 2024-04-05 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07833849 2024-04-05 2025-04-04 07833849 2023-04-05 2024-04-04 07833849 2025-04-04 07833849 2024-04-04 07833849 c:Director2 2024-04-05 2025-04-04 07833849 d:Buildings 2025-04-04 07833849 d:Buildings 2024-04-04 07833849 d:CurrentFinancialInstruments 2025-04-04 07833849 d:CurrentFinancialInstruments 2024-04-04 07833849 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-04 07833849 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-04 07833849 d:ShareCapital 2025-04-04 07833849 d:ShareCapital 2024-04-04 07833849 d:RevaluationReserve 2024-04-05 2025-04-04 07833849 d:RevaluationReserve 2025-04-04 07833849 d:RevaluationReserve 2024-04-04 07833849 d:RetainedEarningsAccumulatedLosses 2024-04-05 2025-04-04 07833849 d:RetainedEarningsAccumulatedLosses 2025-04-04 07833849 d:RetainedEarningsAccumulatedLosses 2024-04-04 07833849 c:FRS102 2024-04-05 2025-04-04 07833849 c:AuditExempt-NoAccountantsReport 2024-04-05 2025-04-04 07833849 c:FullAccounts 2024-04-05 2025-04-04 07833849 c:PrivateLimitedCompanyLtd 2024-04-05 2025-04-04 07833849 5 2024-04-05 2025-04-04 07833849 e:PoundSterling 2024-04-05 2025-04-04 iso4217:GBP xbrli:pure

Registered number: 07833849 CKS DEVELOPMENTS (RESIDENTIAL) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 4 APRIL 2025
CKS DEVELOPMENTS (RESIDENTIAL) LTD REGISTERED NUMBER: 07833849 STATEMENT OF FINANCIAL POSITION AS AT 4 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 880,714 |  | 880,714
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,425 |  | 167 |
Cash at bank and in hand |  | 88,565 |  | 56,055 |
Creditors: amounts falling due within one year | 6 | (626,872) |  | (594,674) |
Net current liabilities |  |  | (536,882) |  | (538,452)
Total assets less current liabilities |  |  | 343,832 |  | 342,262
Net assets |  |  | 343,832 |  | 342,262
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve | 7 |  | 235,145 |  | 235,145
Profit and loss account | 7 |  | 108,587 |  | 107,017
|  |  | 343,832 |  | 342,262
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 income and retained earnings 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 8 March 2026.
A Pope
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
CKS DEVELOPMENTS (RESIDENTIAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 APRIL 2025
1. | General information
The company is a private company limited by shares and registered in England and Wales. The address of the registered office is 61 Teignmouth Road, Teignmouth, Devon, TQ14 8UR. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
| 2.4 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 2
CKS DEVELOPMENTS (RESIDENTIAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 5 April 2024 | 880,714
| At 4 April 2025 | 880,714
| Net book value |
| At 4 April 2025 | 880,714
| At 4 April 2024 | 880,714
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,425 | 167
|  | 1,425 | 167
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CKS DEVELOPMENTS (RESIDENTIAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to associated companies | 144,121 | 119,121
| Other creditors | 477,751 | 468,580
| Accruals | 5,000 | 6,973
|  | 626,872 | 594,674
7. | Reserves
Revaluation reserve The revaluation reserve reflects the amount by which the value of the company's freehold properties have been revised following from the revaluation or disposal of these assets. Profit and loss account The profit and loss account includes all current and prior period retained profits and losses.
8. | Related party transactions
| At the reporting date, the company owed £477,339 (2024: £468,243) to its director. At the reporting date, the company owed £25,000 (2024: £Nil) to Kingfisher Associates (Consultants) Limited, a company that shared a director in common. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
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