Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 false The company's principal activity continued to be that of investment property.3 3 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08746177 2024-09-01 2025-08-31 08746177 2023-09-01 2024-08-31 08746177 2025-08-31 08746177 2024-08-31 08746177 2023-09-01 08746177 1 2024-09-01 2025-08-31 08746177 1 2023-09-01 2024-08-31 08746177 d:Director2 2024-09-01 2025-08-31 08746177 e:Buildings 2024-09-01 2025-08-31 08746177 e:Buildings 2025-08-31 08746177 e:Buildings 2024-08-31 08746177 e:Buildings e:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08746177 e:LandBuildings 2025-08-31 08746177 e:LandBuildings 2024-08-31 08746177 e:FurnitureFittings 2024-09-01 2025-08-31 08746177 e:FurnitureFittings 2025-08-31 08746177 e:FurnitureFittings 2024-08-31 08746177 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08746177 e:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08746177 e:CurrentFinancialInstruments 2025-08-31 08746177 e:CurrentFinancialInstruments 2024-08-31 08746177 e:CurrentFinancialInstruments e:WithinOneYear 2025-08-31 08746177 e:CurrentFinancialInstruments e:WithinOneYear 2024-08-31 08746177 e:Non-currentFinancialInstruments e:AfterOneYear 2025-08-31 08746177 e:Non-currentFinancialInstruments e:AfterOneYear 2024-08-31 08746177 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2025-08-31 08746177 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2024-08-31 08746177 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2025-08-31 08746177 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2024-08-31 08746177 e:Non-currentFinancialInstruments e:MoreThanFiveYears 2025-08-31 08746177 e:Non-currentFinancialInstruments e:MoreThanFiveYears 2024-08-31 08746177 e:ShareCapital 2025-08-31 08746177 e:ShareCapital 2024-08-31 08746177 e:ShareCapital 2023-09-01 08746177 e:RevaluationReserve 2025-08-31 08746177 e:RevaluationReserve 1 2024-09-01 2025-08-31 08746177 e:RevaluationReserve 2024-08-31 08746177 e:RevaluationReserve 2023-09-01 08746177 e:RevaluationReserve 8 2023-09-01 2024-08-31 08746177 e:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 08746177 e:RetainedEarningsAccumulatedLosses 2025-08-31 08746177 e:RetainedEarningsAccumulatedLosses 1 2024-09-01 2025-08-31 08746177 e:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 08746177 e:RetainedEarningsAccumulatedLosses 2024-08-31 08746177 e:RetainedEarningsAccumulatedLosses 2023-09-01 08746177 e:RetainedEarningsAccumulatedLosses 1 2023-09-01 2024-08-31 08746177 e:AcceleratedTaxDepreciationDeferredTax 2025-08-31 08746177 e:AcceleratedTaxDepreciationDeferredTax 2024-08-31 08746177 d:FRS102 2024-09-01 2025-08-31 08746177 d:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08746177 d:FullAccounts 2024-09-01 2025-08-31 08746177 d:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08746177 2 2024-09-01 2025-08-31 08746177 e:ShareCapital 1 2024-09-01 2025-08-31 08746177 e:ShareCapital 1 2023-09-01 2024-08-31 08746177 f:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 08746177 ATHA DEVELOPMENTS (NO. 1) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ATHA DEVELOPMENTS (NO. 1) LIMITED REGISTERED NUMBER: 08746177 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 2,579,888 |  | 2,633,636
Investments | 5 |  | 100 |  | 100
|  |  | 2,579,988 |  | 2,633,736
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 3,782,539 |  | 3,883,247 |
Cash at bank and in hand | 8 | 562,387 |  | 79,976 |
|  | 4,344,926 |  | 3,963,223 |
Creditors: amounts falling due within one year | 9 | (3,386,010) |  | (2,955,650) |
NET CURRENT ASSETS |  |  | 958,916 |  | 1,007,573
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,538,904 |  | 3,641,309
Creditors: amounts falling due after more than one year |  |  | (859,431) |  | (881,102)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  |  | - |  | (222,722)
NET ASSETS |  |  | 2,679,473 |  | 2,537,485
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 919,320 |  | 714,709
Profit and loss account |  |  | 1,760,053 |  | 1,822,676
|  |  | 2,679,473 |  | 2,537,485
Page 1
ATHA DEVELOPMENTS (NO. 1) LIMITED REGISTERED NUMBER: 08746177 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 21 April 2026.
J A Atha
Director
The notes on pages 4 to 9 form part of these financial statements. Page 2
ATHA DEVELOPMENTS (NO. 1) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 100 | 45,542 | 1,897,698 | 1,943,340
Profit for the year | - | - | 22,883 | 22,883
Movement on revaluation reserve | - | 669,167 | 18,111 | 687,278
Dividends: Equity capital | - | - | (116,016) | (116,016)
At 1 September 2024 | 100 | 714,709 | 1,822,676 | 2,537,485
Profit for the year | - | - | 35,282 | 35,282
Movement on revaluation reserve | - | 204,611 | 18,111 | 222,722
Dividends: Equity capital | - | - | (116,016) | (116,016)
AT 31 AUGUST 2025 | 100 | 919,320 | 1,760,053 | 2,679,473
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
The company is a private company, limited by shares, incorporated in England and Wales and its registered office is 137 Albert Road, Middlesbrough, England, TS1 2PP. 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 Companies Act 2006. 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
The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Revenue
Revenue is comprised of rental income and management charges. Rental income from rents is recognised on a receivable basis with a creditor calculated for any amounts received in advance.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% straight line
|  |  |  | Fixtures and fittings | - | 20% straight line
Page 4
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | EMPLOYEES
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 3 | 3
4. | TANGIBLE FIXED ASSETS
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 September 2024 | 2,687,384 | 55,231 | 2,742,615
| At 31 August 2025 | 2,687,384 | 55,231 | 2,742,615
| DEPRECIATION |  |  |
| At 1 September 2024 | 53,748 | 55,231 | 108,979
| Charge for the year on owned assets | 53,748 | - | 53,748
| At 31 August 2025 | 107,496 | 55,231 | 162,727
| NET BOOK VALUE |  |  |
| At 31 August 2025 | 2,579,888 | - | 2,579,888
| At 31 August 2024 | 2,633,636 | - | 2,633,636
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Freehold | 2,579,888 | 2,633,636
|  | 2,579,888 | 2,633,636
Page 5
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 September 2024 | 100
| At 31 August 2025 | 100
Page 6
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | STOCKS
7. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 663 | 7,907
| Other debtors | 3,780,215 | 3,873,809
| Prepayments and accrued income | 1,661 | 1,531
|  | 3,782,539 | 3,883,247
8. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 562,387 | 79,976
|  | 562,387 | 79,976
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 16,893 | 12,115
| Trade creditors | (2,254) | 485
| Corporation tax | 29,855 | 17,188
| Other taxation and social security | 6,187 | 6,959
| Other creditors | 3,328,282 | 2,905,257
| Accruals and deferred income | 7,047 | 13,646
|  | 3,386,010 | 2,955,650
Page 7
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE WITHIN ONE YEAR |  |
| Bank loans | 16,893 | 12,115
| AMOUNTS FALLING DUE 1-2 YEARS |  |
| Bank loans | 16,893 | 12,115
| AMOUNTS FALLING DUE 2-5 YEARS |  |
| Bank loans | 50,680 | 36,346
| AMOUNTS FALLING DUE AFTER MORE THAN 5 YEARS |  |
| Bank loans | 791,858 | 832,641
|  | 876,324 | 893,217
11. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (222,722) | -
| Charged to profit or loss | 222,722 | (222,722)
| AT END OF YEAR | - | (222,722)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (222,722)
|  | - | (222,722)
Page 8
ATHA DEVELOPMENTS (NO. 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. | RELATED PARTY TRANSACTIONS
| During the year, the company invoiced Atha & Co Solicitors, a company that C A S Atha is a director of, £125,000 (2024: £125,000). The company owed Atha & Co Solicitors as at 31 August 2024 loans of £2,615,000 (2024: £2,075,000). Interest is being charged on £200,000 of this loan. At 31 August 2025, the company owed its directors; J A Atha £250,151 (2024: £305,889) and T C Atha £251,336 (2024: £313,049). At 31 August 2025 the company was owed £2,221,361 (2024: £2,310,245) by Atha Developments (No. 2) Limited, a company under common directorship. At 31 August 2025 the company was owed £1,453,043 (2024: £1,453,196) by Atha Developments (No. 3) Limited, a company under common directorship. At 31 August 2025 the company was owed £4,329 (2024: £Nil) by Atha Developments (No. 4) Limited, a company under common directorship. At 31 August 2025 the company was owed £99,478 (2024: £110,368) by Atha Construction Limited, a company under common directorship. At 31 August 2025 the company was owed £2,004 (2024: £Nil) by Atha Group Holdings Limited, a company under common directorship.
13. | CONTROLLING PARTY
The controlling parties are the Trustees, Mr C A S Atha and Mrs K A Atha, of The Charles Anthony Stewart Atha Discretionary Settlement.
Page 9