Caseware UK (AP4) 2025.0.111 2025.0.111 2025-04-30 2025-04-30 2026-05-11 false 2024-05-01 0 Service management company 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03437008 2024-05-01 2025-04-30 03437008 2023-05-01 2024-04-30 03437008 2025-04-30 03437008 2024-04-30 03437008 c:Director2 2024-05-01 2025-04-30 03437008 d:Buildings 2024-05-01 2025-04-30 03437008 d:Buildings 2025-04-30 03437008 d:Buildings 2024-04-30 03437008 d:CurrentFinancialInstruments 2025-04-30 03437008 d:CurrentFinancialInstruments 2024-04-30 03437008 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03437008 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03437008 d:ShareCapital 2025-04-30 03437008 d:ShareCapital 2024-04-30 03437008 d:SharePremium 2025-04-30 03437008 d:SharePremium 2024-04-30 03437008 d:RetainedEarningsAccumulatedLosses 2025-04-30 03437008 d:RetainedEarningsAccumulatedLosses 2024-04-30 03437008 c:FRS102 2024-05-01 2025-04-30 03437008 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03437008 c:FullAccounts 2024-05-01 2025-04-30 03437008 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03437008 2 2024-05-01 2025-04-30 03437008 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 03437008 ALSFORD WHARF ESTATE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ALSFORD WHARF ESTATE LIMITED REGISTERED NUMBER: 03437008 BALANCE SHEET AS AT 30 APRIL 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 26,832 |  | 26,832
|  |  | 26,832 |  | 26,832
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 21,737 |  | 21,070 |
Cash at bank and in hand | 6 | - |  | 48 |
|  | 21,737 |  | 21,118 |
Creditors: amounts falling due within one year | 7 | (3,038) |  | (4,710) |
Net current assets |  |  | 18,699 |  | 16,408
Total assets less current liabilities |  |  | 45,531 |  | 43,240
Net assets |  |  | 45,531 |  | 43,240
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 30 |  | 30
Share premium account |  |  | 27,570 |  | 27,570
Profit and loss account |  |  | 17,931 |  | 15,640
|  |  | 45,531 |  | 43,240
Page 1
ALSFORD WHARF ESTATE LIMITED REGISTERED NUMBER: 03437008 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 on 11 May 2026.
M Loddy
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ALSFORD WHARF ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Alsford Wharf Estate Limited is a private company, limited by shares, registered in England and Wales. The company’s registered number and registered office address can be found on the Company Information page. 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 presentation currency of the financial statements is the Pound Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises ground rent income from the tenants of Alsford Wharf, Castle Street, Berkhamstead HP4 2BG.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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. Page 3
ALSFORD WHARF ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Not depreciated
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. The company owns the reversionary freehold interest held at cost.. In the directors’ opinion the property does not qualify as an Investment Property as defined by the provisions of Section 16 of FRS 102 as the property is held for administrative purposes and ground rentals receivable are incidental to this primary purpose. Therefore the property is held on the balance sheet at cost and not depreciated.
| 2.6 | 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.
| 2.7 | 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. 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.
| 2.8 | 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.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 4
ALSFORD WHARF ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 May 2024 | 26,832
| At 30 April 2025 | 26,832
| Net book value |
| At 30 April 2025 | 26,832
| At 30 April 2024 | 26,832
| The company owns the reversionary freehold interest in Alsford Wharf, Castle Street, Berkhamsted HP4 2BG which was purchased for £26,832 consideration during the period ended 30 September 1998. In the directors’ opinion the property does not qualify as an Investment Property as defined by the provisions of Section 16 of FRS 102 as the property is held for administrative purposes and ground rentals receivable are incidental to this primary purpose. Therefore the property is held on the balance sheet at cost.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 21,151 | 20,484
| Prepayments and accrued income | 586 | 586
|  | 21,737 | 21,070
| Included in other debtors are funds of £24,514 (2024: £20,484) which are being held in a clients bank account by the managing agents Neil Douglas Block & Estate Management.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 48
|  | - | 48
Page 5
ALSFORD WHARF ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 538 | 298
| Other creditors | - | 1,692
| Accruals and deferred income | 2,500 | 2,720
|  | 3,038 | 4,710
8. | Related party transactions
| As at 30 April 2025 the service charge fund owed the company £1,106. During the year £586 of company costs were paid from the service charge fund resulting in a balance of £1,692 due to the service charge fund at 30 April 2024.
9. | Controlling party
The company is controlled by a voting majority of its shareholders and accordingly there is no controlling related party.
Page 6