Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2026-05-21 false 1 false false 1 2024-10-01 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03759324 2024-10-01 2025-09-30 03759324 2023-10-01 2024-09-30 03759324 2025-09-30 03759324 2024-09-30 03759324 c:Director1 2024-10-01 2025-09-30 03759324 d:CurrentFinancialInstruments 2025-09-30 03759324 d:CurrentFinancialInstruments 2024-09-30 03759324 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 03759324 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03759324 d:OtherMiscellaneousReserve 2025-09-30 03759324 d:OtherMiscellaneousReserve 2024-09-30 03759324 d:RetainedEarningsAccumulatedLosses 2025-09-30 03759324 d:RetainedEarningsAccumulatedLosses 2024-09-30 03759324 c:FRS102 2024-10-01 2025-09-30 03759324 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03759324 c:FullAccounts 2024-10-01 2025-09-30 03759324 c:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 03759324 2 2024-10-01 2025-09-30 03759324 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 03759324 31 NP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
31 NP LIMITED REGISTERED NUMBER: 03759324 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 13,830 |  | 8,778 |
Cash at bank and in hand |  | 92,497 |  | 55,684 |
|  | 106,327 |  | 64,462 |
Creditors: amounts falling due within one year | 6 | (35,488) |  | (21,826) |
Net current assets |  |  | 70,839 |  | 42,636
Total assets less current liabilities |  |  | 70,839 |  | 42,636
Net assets |  |  | 70,839 |  | 42,636
Capital and reserves |  |  |  |  |
Lift reserve fund |  |  | 42,771 |  | -
Reserve fund |  |  | 28,068 |  | 42,636
|  |  | 70,839 |  | 42,636
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31 NP LIMITED REGISTERED NUMBER: 03759324 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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:
J Johar
Director
Date: 21 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
31 NP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
31 NP Limited is a private company limited by guarantee without share capital and is incorporated in England and Wales. The Registered Office is 31 Nottingham Place, London, W1U 5LP. 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 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 | Income
Income represents service charges receivable and reserve fund demands.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
31 NP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Major works
Major works are transactions that fall within ordinary activities of the Company but are presented separately due to their size of incidence.
3. | Employees
| The Company has no employees other than the members, who did not receive any remuneration (2024 - £Nil).
4. | Tangible fixed assets
The Company owns the freehold title to 31 Nottingham Place, London, W1U 5LP. There is no monetary value placed thereon in these financial statements. Page 4
31 NP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,049 | 5,235
| Prepayments and accrued income | 2,781 | 3,543
|  | 13,830 | 8,778
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Service charge surplus due to members | 19,851 | 18,959
| Corporation tax | 239 | 367
| Accruals and deferred income | 15,398 | 2,500
|  | 35,488 | 21,826
7. | Reserve Fund
£ At 1 October 2024: 42,636 Surplus for the year: 5,432 Transfer to lift works fund (20,000) At 30 September 2025: 28,068
8. | Lift major works reserve fund
£ At 1 October 2024: Nil Transfer from reserve fund 20,000 Surplus for the year: 22,771 At 30 September 2025: 42,771
9. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. There are 7 members, each of whose liability in any winding-up of the company may not exceed £1. All members of the company are lessees of the premises owned and managed by the company. Page 5
31 NP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Companies Act 2006
In certain circumstances these financial statements do not use the terminology laid down by the Companies Act 2006. However, such departures give a better understanding of the results and fulfil the requirements to show a true and fair view.
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