Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false false 2024-10-01 1 Buying and selling of own real estate 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11574568 2024-10-01 2025-09-30 11574568 2023-10-01 2024-09-30 11574568 2025-09-30 11574568 2024-09-30 11574568 c:Director1 2024-10-01 2025-09-30 11574568 d:FreeholdInvestmentProperty 2025-09-30 11574568 d:FreeholdInvestmentProperty 2024-09-30 11574568 d:CurrentFinancialInstruments 2025-09-30 11574568 d:CurrentFinancialInstruments 2024-09-30 11574568 d:Non-currentFinancialInstruments 2025-09-30 11574568 d:Non-currentFinancialInstruments 2024-09-30 11574568 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 11574568 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11574568 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 11574568 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 11574568 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 11574568 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 11574568 d:ShareCapital 2025-09-30 11574568 d:ShareCapital 2024-09-30 11574568 d:RetainedEarningsAccumulatedLosses 2025-09-30 11574568 d:RetainedEarningsAccumulatedLosses 2024-09-30 11574568 c:FRS102 2024-10-01 2025-09-30 11574568 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11574568 c:FullAccounts 2024-10-01 2025-09-30 11574568 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11574568 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 11574568 PARKER KNIGHT DEVELOPMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PARKER KNIGHT DEVELOPMENTS LTD REGISTERED NUMBER: 11574568 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 461,083 |  | 461,083
|  |  | 461,083 |  | 461,083
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 47,265 |  | 63,423 |
Cash at bank and in hand |  | 3,431 |  | 1,011 |
|  | 50,696 |  | 64,434 |
Creditors: amounts falling due within one year | 7 | (487,330) |  | (445,006) |
Net current liabilities |  |  | (436,634) |  | (380,572)
Total assets less current liabilities |  |  | 24,449 |  | 80,511
Creditors: amounts falling due after more than one year | 8 |  | - |  | (33,389)
Net assets |  |  | 24,449 |  | 47,122
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 24,349 |  | 47,022
|  |  | 24,449 |  | 47,122
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 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 9 June 2026. Page 1
PARKER KNIGHT DEVELOPMENTS LTD REGISTERED NUMBER: 11574568 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
Razak Hussain
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Parker Knight Developments Ltd is a company limited by shares incorporated in England within the United Kingdom, having a registration of 11574568. The address of the registered office is 13 Amethyst Road, Newcastle Business Park, Newcastle Upon Tyne, England, NE4 7YL. The principal activity of the company in the year under review was that of a buying and selling of own real estate. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required. Page 3
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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.
| 2.4 | 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.
| 2.6 | 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. Page 4
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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.
| 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
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employee | 1 | 1
Page 5
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 461,083
| At 30 September 2025 | 461,083
The 2025 valuations were made by directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | - | 461,083
|  | - | 461,083
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 47,265 | 63,423
|  | 47,265 | 63,423
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,431 | 1,011
|  | 3,431 | 1,011
Page 6
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 14,217
| Corporation tax | - | 1,177
| Other creditors | 483,330 | 428,922
| Accruals and deferred income | 4,000 | 690
|  | 487,330 | 445,006
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 33,389
|  | - | 33,389
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Other loans | - | 33,389
|  | - | 33,389
|  | - | 33,389
Page 7
PARKER KNIGHT DEVELOPMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Related party transactions
| Razak Hussain is a director and shareholder of Hanover Social Housing Ltd. During the period Hanover Social Housing Ltd provided loans of £13,842 to the Company. As at the balance sheet date, the company was owed £13,842 (2024:£nil), which is shown in Other Creditors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Razak Hussain is a director and shareholder of Tik Tok Property Developments Ltd. During the period Company has provided loans of £nil to the Tik Tok Property Developments Ltd. As at the balance sheet date, the company owed £30,000 (2024:£30,000l), which is shown in Other Debtors due within one year. Razak Hussain is a director and shareholder of Wolf Property Group Ltd. During the period Wolf Property Group Ltd has provided loans of £nil to the Company. As at the balance sheet date, the company owed £1,500 (2024:£nil) which is shown in Other Debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
11. | Controlling party
During the year, the company was under the control of Razak Hussain, who is the sole director and shareholder of the company.
Page 8