Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 No description of principal activity false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-01 0 6 true false 07185493 2024-07-01 2025-06-30 07185493 2023-07-01 2024-06-30 07185493 2025-06-30 07185493 2024-06-30 07185493 c:CompanySecretary1 2024-07-01 2025-06-30 07185493 c:Director1 2024-07-01 2025-06-30 07185493 c:Director4 2024-07-01 2025-06-30 07185493 c:Director6 2024-07-01 2025-06-30 07185493 c:RegisteredOffice 2024-07-01 2025-06-30 07185493 d:CurrentFinancialInstruments 2025-06-30 07185493 d:CurrentFinancialInstruments 2024-06-30 07185493 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07185493 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07185493 d:ShareCapital 2025-06-30 07185493 d:ShareCapital 2024-06-30 07185493 d:RetainedEarningsAccumulatedLosses 2025-06-30 07185493 d:RetainedEarningsAccumulatedLosses 2024-06-30 07185493 c:FRS102 2024-07-01 2025-06-30 07185493 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07185493 c:FullAccounts 2024-07-01 2025-06-30 07185493 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07185493 4 2024-07-01 2025-06-30 07185493 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 07185493 (England & Wales)
| HENLEY LAND LIMITED |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| Pages for Filing with Registrar |
HENLEY LAND LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 - 5
HENLEY LAND LIMITED
COMPANY INFORMATION
Directors | Christopher Hill
| Robert Randall
| Michael Spink
Company secretary | Christopher Hill
Registered number | 07185493
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Business address | 4 Syon Gate Way
| Brentford
| Middlesex
| TW8 9DD
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Registered number: 07185493 (England & Wales) HENLEY LAND LIMITED
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024 As restated
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 170,000 |  | 440,000 |
Debtors | 5 | 6 |  | 6 |
Cash at bank and in hand |  | 22 |  | 1 |
|  | 170,028 |  | 440,007 |
Creditors: amounts falling due within one year | 6 | (23,653) |  | (44,519) |
Net current assets |  |  | 146,375 |  | 395,488
Net assets |  |  | 146,375 |  | 395,488
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6 |  | 6
Profit and loss account |  |  | 146,369 |  | 395,482
|  |  | 146,375 |  | 395,488
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the 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 Directors' Report and 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:
Michael Spink
Director
Date: 23 June 2026
The notes on pages 3 to 5 form part of these financial statements. - 2 -
HENLEY LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Henley Land Limited is a private company limited by share capital, incorporated in England & Wales, registered number 07185493. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 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 Section 1A - Small entities of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors are actively marketing the land included in stock and are pursuing new projects. In addition, the directors have confirmed that they will provide sufficient funds to enable the Company to meet its liabilities as they fall due, for a period of at least twelve months from the date of approval of the financial statements. Accordingly, the financial statements have been prepared on the going concern basis.
| 2.3 | Turnover
Turnover 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. The following criteria must also be met before turnover is recognised: Sale of land and buildings Turnover from the sale of land and buildings 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 land and buildings sold; ∙the amount of turnover 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.
| 2.4 | Stock
Stock is stated at the lower of cost and net realisable value. Cost represents expenditure which is incurred in the normal course of business in bringing the stock to its present condition and location. Net realisable value is based on estimated selling price less any further costs of disposal. At each balance sheet date, stock is assessed for impairment. If stock is impaired, the carrying amount is reduced to its estimated selling price less costs to complete and sell. The impairment loss is recognised immediately in the Profit and Loss Account.
| 2.5 | Debtors
Short-term debtors are measured at the transaction price, less any impairment. - 3 -
HENLEY LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from third parties and loans to and from related parties. Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | 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, with the interest expense charged to the Profit and Loss Account.
| 2.9 | Taxation
Tax is recognised in the Profit and Loss Account. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.10 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence. - 4 -
HENLEY LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The Company had no employees during the year (2024 - none). The directors did not receive any emoluments for their services to the Company during the year (2024 - none).
4. | Taxation
| Factors that may affect future tax charges
| The Company has trading losses amounting to approximately £5,307,000 (2024 - £5,016,000) available to carry forward against future trading profits. The deferred tax asset has been calculated at the rates of 25% (2024 - 25%). At 30 June 2025, the deferred tax asset amounted to approximately £1,326,000 (2024 - £1,254,000). The deferred tax asset has not been recognised due to uncertainty over the timing of recoverability of the asset.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 6 | 6
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024 As restated
|  |  |  |  | £ | £
| Other creditors | 23,653 | 44,519
7. | Prior year adjustment
During the year, the directors identified that a liability due to a connected company had been extinguished during the year ended 30 June 2023. Accordingly, a prior year adjustment to release that liability has been processed. The effect of the prior year adjustment on the comparative figures is to reduce other creditors falling due within one year by £4,873,468 and increase the Profit and Loss Account balance at 30 June 2024 by the same amount. There is no effect on the profit for the year ended 30 June 2024.
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