Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 1 false 2024-10-01 false Letting and operating of own real estate 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01907526 2024-10-01 2025-09-30 01907526 2023-10-01 2024-09-30 01907526 2025-09-30 01907526 2024-09-30 01907526 c:Director1 2024-10-01 2025-09-30 01907526 d:FurnitureFittings 2024-10-01 2025-09-30 01907526 d:FurnitureFittings 2025-09-30 01907526 d:FurnitureFittings 2024-09-30 01907526 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01907526 d:FreeholdInvestmentProperty 2025-09-30 01907526 d:FreeholdInvestmentProperty 2024-09-30 01907526 d:CurrentFinancialInstruments 2025-09-30 01907526 d:CurrentFinancialInstruments 2024-09-30 01907526 d:Non-currentFinancialInstruments 2025-09-30 01907526 d:Non-currentFinancialInstruments 2024-09-30 01907526 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 01907526 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01907526 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 01907526 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 01907526 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-09-30 01907526 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 01907526 d:ShareCapital 2025-09-30 01907526 d:ShareCapital 2024-09-30 01907526 d:CapitalRedemptionReserve 2025-09-30 01907526 d:CapitalRedemptionReserve 2024-09-30 01907526 d:RevaluationReserve 2024-10-01 2025-09-30 01907526 d:RevaluationReserve 2025-09-30 01907526 d:RevaluationReserve 2024-09-30 01907526 d:RetainedEarningsAccumulatedLosses 2025-09-30 01907526 d:RetainedEarningsAccumulatedLosses 2024-09-30 01907526 c:FRS102 2024-10-01 2025-09-30 01907526 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01907526 c:FullAccounts 2024-10-01 2025-09-30 01907526 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01907526 2 2024-10-01 2025-09-30 01907526 5 2024-10-01 2025-09-30 01907526 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 01907526 WINCHESTER LAND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
WINCHESTER LAND LIMITED REGISTERED NUMBER: 01907526 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 782 |  | 902
Investment property | 7 |  | 1,730,000 |  | 1,730,000
|  |  | 1,730,782 |  | 1,730,902
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 3,792 |  | 22,145 |
Cash at bank and in hand | 9 | 145,733 |  | 483,941 |
|  | 149,525 |  | 506,086 |
Creditors: amounts falling due within one year | 10 | (123,952) |  | (488,444) |
Net current assets |  |  | 25,573 |  | 17,642
Total assets less current liabilities |  |  | 1,756,355 |  | 1,748,544
Creditors: amounts falling due after more than one year | 11 |  | (107,656) |  | (113,062)
Net assets |  |  | 1,648,699 |  | 1,635,482
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 68,500 |  | 68,500
Revaluation reserve | 13 |  | 935,386 |  | 935,386
Capital redemption reserve | 13 |  | 31,500 |  | 31,500
Profit and loss account | 13 |  | 613,313 |  | 600,096
|  |  | 1,648,699 |  | 1,635,482
Page 1
WINCHESTER LAND LIMITED REGISTERED NUMBER: 01907526 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 by:
Ms M Bowyer
Director
Date: 24 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Winchester Land Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 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. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10 years straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | 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 balance sheet 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.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers 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 profit or loss.
| 2.9 | 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. Page 4
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
5. | Factors affecting future tax charges
| The company has unused tax losses carried forwards of £468,123. No deferred tax asset has been recognised on this amount due to uncertainty over when these losses will crystallise.
Page 5
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Tangible fixed assets
|  | Fixtures, fittings and equipment
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,202
| At 30 September 2025 | 1,202
| Depreciation |
| At 1 October 2024 | 300
| Charge for the year on owned assets | 120
| At 30 September 2025 | 420
| Net book value |
| At 30 September 2025 | 782
| At 30 September 2024 | 902
7. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 1,730,000
| At 30 September 2025 | 1,730,000
Investment properties comprise commercial freehold land and buildings. The fair value of the investment properties has been arrived at on the basis of a valuation carried out in May 2024 by Fletcher King, Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. In addition to this, two extra car parking spaces have been valued by the directors. In the opinion of the directors there has not been a material change in the values of the properties since the valuations. The 2025 valuations were made by a director, on an open market value for existing use basis.
Page 6
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 18,644
| Other debtors | - | 394
| Prepayments and accrued income | 3,792 | 3,107
|  | 3,792 | 22,145
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 145,733 | 483,941
|  | 145,733 | 483,941
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,883 | 3,919
| Other taxation and social security | 1,077 | 995
| Other creditors | 86,435 | 433,829
| Accruals and deferred income | 31,557 | 49,701
|  | 123,952 | 488,444
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 107,656 | 113,062
|  | 107,656 | 113,062
| The bank loan is secured by a fixed charge over the freehold land and buildings held by the company, along with a floating charge over all property and undertakings of the company present and future.
Page 7
WINCHESTER LAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,883 | 3,919
|  | 4,883 | 3,919
| Amounts falling due 1-2 years |  |
| Bank loans | 107,656 | 113,062
|  | 107,656 | 113,062
|  | 112,539 | 116,981
13. | Reserves
Revaluation reserve This reserve is used to record increases in the fair value of investment property and decreases to the extent that such decreases relate to an increase on the same asset. It also records the deferred tax movements relating to such increases and decreases.
14. | Related party transactions
| Included within other creditors is an amount due to a director of £nil (2024: £Nil). There is no interest due on this amount and it is repayable upon demand.
Page 8