Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2024-08-01 false property trading and development services 3 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11929864 2024-08-01 2025-07-31 11929864 2023-08-01 2024-07-31 11929864 2025-07-31 11929864 2024-07-31 11929864 c:Director3 2024-08-01 2025-07-31 11929864 d:CurrentFinancialInstruments 2025-07-31 11929864 d:CurrentFinancialInstruments 2024-07-31 11929864 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 11929864 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11929864 d:ShareCapital 2025-07-31 11929864 d:ShareCapital 2024-07-31 11929864 d:RetainedEarningsAccumulatedLosses 2025-07-31 11929864 d:RetainedEarningsAccumulatedLosses 2024-07-31 11929864 c:OrdinaryShareClass1 2024-08-01 2025-07-31 11929864 c:OrdinaryShareClass1 2025-07-31 11929864 c:OrdinaryShareClass1 2024-07-31 11929864 c:FRS102 2024-08-01 2025-07-31 11929864 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11929864 c:FullAccounts 2024-08-01 2025-07-31 11929864 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11929864 2 2024-08-01 2025-07-31 11929864 6 2024-08-01 2025-07-31 11929864 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11929864 45 THE MALL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
45 THE MALL LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
45 THE MALL LIMITED REGISTERED NUMBER:11929864
BALANCE SHEET AS AT 31 JULY 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 1 |  | 2
|  |  | 1 |  | 2
Current assets |  |  |  |  |
Stocks | 5 | - |  | 21,037,947 |
Debtors: amounts falling due within one year | 6 | 1,939,998 |  | 3,000,000 |
Cash at bank and in hand | 7 | 138,595 |  | 294,432 |
|  | 2,078,593 |  | 24,332,379 |
Creditors: amounts falling due within one year | 8 | (16,779,358) |  | (27,566,462) |
Net current liabilities |  |  | (14,700,765) |  | (3,234,083)
Total assets less current liabilities |  |  | (14,700,764) |  | (3,234,081)
Net liabilities |  |  | (14,700,764) |  | (3,234,081)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (14,700,864) |  | (3,234,181)
|  |  | (14,700,764) |  | (3,234,081)
1
45 THE MALL LIMITED REGISTERED NUMBER:11929864
BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 by:
R S Anderson
Director
Date: 2 June 2026
The notes on pages 3 to 7 form part of these financial statements. 2
45 THE MALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
45 The Mall Limited is a private company, limited by shares, registered in England and Wales, registration number 11929864. The registered office address is Millhouse 32-38 East Street, Rochford, Essex, SS4 1DB and the trading address is 30 St George Street, London, W1S 2FH. The principal activity of the company is property trading and development services. 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 company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The parent company and its ultimate controlling party has agreed to continue to provide financial support to the company to satisfy its financial obligations for at least 12 months from the date of signature of the financial statements and therefore the accounts have been prepared on a going concern basis.
| 2.3 | Turnover
Turnover from property sales is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
Borrowing costs that are directly attributable to the acquisition or construction of a qualifying assets are capitalised to the cost of the asset. All other borrowing costs are expenses.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. 3
45 THE MALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stock of property is valued at lower of cost and net realisable value. Cost includes all direct costs incurred in order to bring the property development to completion and allow for the property to be sold.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 -2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| Prior Year Adjustment | 2
| At 1 August 2024 (as restated) | 2
| Disposals | (1)
| At 31 July 2025 | 1
4
45 THE MALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Stocks
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Property and development costs | - | 21,037,947
| The stock comprised of development costs and the purchase of the property.
6. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,939,998 | 3,000,000
7. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 138,595 | 294,432
|  | 138,595 | 294,432
5
45 THE MALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 13,172,824 | 23,924,306
| Trade creditors | 61,348 | 57,485
| Amounts owed to group undertakings | - | 1
| Other taxation and social security | 424,890 | 435,155
| Other creditors | 3,110,796 | 3,140,506
| Accruals | 9,500 | 9,009
|  | 16,779,358 | 27,566,462
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 13,172,824 | 23,924,306
| Details of security provided:
Other loans are secured by fixed and floating charges over the assets and undertaking of the company.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 -100) Ordinary shares of £1.00 each | 100 | 100
10. | Prior year adjustment
In preparing these accounts, the director was made aware of transactions which had previously been omitted. The inclusion of these transactions have resulted in a prior year adjustment in the current year's accounts. The adjustments decreased net assets by £570,849, decreased the profit and loss reserve by £570,849. The adjustment resulted in an increase in losses being carried forward against future profits of the company, giving a reduction in the taxation of £108,461. 6
45 THE MALL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 section 1A paragraph 1AC.35.
12. | Controlling party
On 7 June 2023, the company became a wholly owned subsidiary of Falco Agent Limited, a company registered in England and Wales.
7