Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 3 No description of principal activity 2024-07-01 false 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14229892 2024-07-01 2025-06-30 14229892 2023-07-01 2024-06-30 14229892 2025-06-30 14229892 2024-06-30 14229892 c:Director1 2024-07-01 2025-06-30 14229892 d:CurrentFinancialInstruments 2025-06-30 14229892 d:CurrentFinancialInstruments 2024-06-30 14229892 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 14229892 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14229892 d:ShareCapital 2025-06-30 14229892 d:ShareCapital 2024-06-30 14229892 d:RetainedEarningsAccumulatedLosses 2025-06-30 14229892 d:RetainedEarningsAccumulatedLosses 2024-06-30 14229892 c:OrdinaryShareClass1 2024-07-01 2025-06-30 14229892 c:OrdinaryShareClass1 2025-06-30 14229892 c:OrdinaryShareClass1 2024-06-30 14229892 c:FRS102 2024-07-01 2025-06-30 14229892 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14229892 c:FullAccounts 2024-07-01 2025-06-30 14229892 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14229892 6 2024-07-01 2025-06-30 14229892 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14229892 NMD HOUSING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
NMD HOUSING LIMITED REGISTERED NUMBER: 14229892 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 449,328 |  | 449,328
|  |  | 449,328 |  | 449,328
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 404 |  | 457 |
Cash at bank and in hand | 6 | 16,392 |  | 1,604 |
|  | 16,796 |  | 2,061 |
Creditors: amounts falling due within one year | 7 | (435,765) |  | (434,274) |
Net current liabilities |  |  | (418,969) |  | (432,213)
Total assets less current liabilities |  |  | 30,359 |  | 17,115
Net assets |  |  | 30,359 |  | 17,115
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 300 |  | 300
Profit and loss account |  |  | 30,059 |  | 16,815
|  |  | 30,359 |  | 17,115
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NMD HOUSING LIMITED REGISTERED NUMBER: 14229892 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 profit and loss account 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 10 March 2026.
Mr D P Fassihi
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
NMD HOUSING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
NMD Housing Limited is a private company limited by shares, incorporated in England and Wales on 12 July 2022, with a company registration number of 14229892. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Norwich, Norfolk, NR7 0HR. 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. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
Despite the company recording net current liabilities of £418,969 (2024 £432,213) the financial statements have been prepared on the going concern basis, which assumes the continued support of the company's bankers, an associated company and its director in the foreseeable furture. The director considers that the resources available to the company will be sufficient for it to be able to continue as a going concern, and has considered a period of at least twelve months from the balance sheet date. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.
| 2.3 | Revenue
Turnover comprises Revenue recognised by the company in respect of rental income during the year. Revenue is measured as the fair value of the consideration received or receivable.
| 2.4 | 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.
| 2.5 | Valuation of investments
Investments are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 3
NMD HOUSING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 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.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
NMD HOUSING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investment property
|  | £
| Cost or valuation |
| At 1 July 2024 | 449,328
| At 30 June 2025 | 449,328
| The 2025 valuations were made by D Fassihi, the director, on an open market value for existing use basis. The original cost of the investment property was £449,328.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments | 404 | 457
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 16,392 | 1,604
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to associated company | 382,212 | 428,712
| Corporation tax | 5,584 | 2,777
| Other creditors | 31,260 | 740
| Accruals | 16,709 | 2,045
|  | 435,765 | 434,274
| The amount owed of £382,212 (2024 £428,712) to a company with common shareholders has no formal terms of repayment and no agreed rate of interest.
Page 5
NMD HOUSING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 300 (2024 - 300) Ordinary shares of £1.00 each | 300 | 300
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