Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-272025-09-27803184952000false0true2024-09-28falseThe Company's principal activity continued to be of Investment Property0falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11637137 2024-09-28 2025-09-27 11637137 2023-04-01 2024-09-27 11637137 2025-09-27 11637137 2024-09-27 11637137 2 2024-09-28 2025-09-27 11637137 d:Director1 2024-09-28 2025-09-27 11637137 e:FreeholdInvestmentProperty 2024-09-28 2025-09-27 11637137 e:FreeholdInvestmentProperty 2025-09-27 11637137 e:FreeholdInvestmentProperty 2024-09-27 11637137 e:FreeholdInvestmentProperty 2 2024-09-28 2025-09-27 11637137 e:LeaseholdInvestmentProperty 2024-09-28 2025-09-27 11637137 e:LeaseholdInvestmentProperty 2025-09-27 11637137 e:LeaseholdInvestmentProperty 2024-09-27 11637137 e:LeaseholdInvestmentProperty 2 2024-09-28 2025-09-27 11637137 e:CurrentFinancialInstruments 2025-09-27 11637137 e:CurrentFinancialInstruments 2024-09-27 11637137 e:Non-currentFinancialInstruments 2025-09-27 11637137 e:Non-currentFinancialInstruments 2024-09-27 11637137 e:CurrentFinancialInstruments e:WithinOneYear 2025-09-27 11637137 e:CurrentFinancialInstruments e:WithinOneYear 2024-09-27 11637137 e:Non-currentFinancialInstruments e:AfterOneYear 2025-09-27 11637137 e:Non-currentFinancialInstruments e:AfterOneYear 2024-09-27 11637137 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2025-09-27 11637137 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2024-09-27 11637137 e:ShareCapital 2025-09-27 11637137 e:ShareCapital 2024-09-27 11637137 e:RevaluationReserve 2025-09-27 11637137 e:RevaluationReserve 2024-09-27 11637137 e:RetainedEarningsAccumulatedLosses 2025-09-27 11637137 e:RetainedEarningsAccumulatedLosses 2024-09-27 11637137 d:FRS102 2024-09-28 2025-09-27 11637137 d:AuditExempt-NoAccountantsReport 2024-09-28 2025-09-27 11637137 d:FullAccounts 2024-09-28 2025-09-27 11637137 d:PrivateLimitedCompanyLtd 2024-09-28 2025-09-27 11637137 f:PoundSterling 2024-09-28 2025-09-27 iso4217:GBP xbrli:pure

Registered number: 11637137









ST PAUL WAY PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 27 SEPTEMBER 2025

 
ST PAUL WAY PROPERTIES LIMITED
REGISTERED NUMBER: 11637137

BALANCE SHEET
AS AT 27 SEPTEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
401,592
476,000

  
401,592
476,000

Current assets
  

Debtors: amounts falling due within one year
 5 
13,474
4,343

Cash at bank and in hand
 6 
20
244

  
13,494
4,587

Creditors: amounts falling due within one year
 7 
(283,128)
(264,230)

Net current liabilities
  
 
 
(269,634)
 
 
(259,643)

Total assets less current liabilities
  
131,958
216,357

Creditors: amounts falling due after more than one year
 8 
(275,000)
(275,000)

  

Net liabilities
  
(143,042)
(58,643)


Capital and reserves
  

Called up share capital 
  
100
100

Revaluation reserve
  
-
63,141

Profit and loss account
  
(143,142)
(121,884)

  
(143,042)
(58,643)


Page 1

 
ST PAUL WAY PROPERTIES LIMITED
REGISTERED NUMBER: 11637137
    
BALANCE SHEET (CONTINUED)
AS AT 27 SEPTEMBER 2025

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 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: 




Mohammed Adnan Imam
Director

Date: 24 June 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ST PAUL WAY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2025

1.


General information

The company is a members limited liability company incorporated in the United Kingdom.
The registered address of the company is:
22 Gilbert Streett
London
W1K 5HD
The company's principal activity continued to be of investment property.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

 
2.2

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

Page 3

 
ST PAUL WAY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2025

3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).


4.


Investment property


Freehold investment property
Long term leasehold investment property
Total

£
£
£



Valuation


At 28 September 2024
30,702
445,298
476,000


Disposals
(43,706)
-
(43,706)


Surplus on revaluation
(30,702)
-
(30,702)



At 27 September 2025
(43,706)
445,298
401,592

The 2025 valuations were made by the director of the company, on an open market value for existing use basis.



At 27 September 2025





5.


Debtors

2025
2024
£
£


Other debtors
13,474
4,343

13,474
4,343


Page 4

 
ST PAUL WAY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2025

6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
20
244

20
244



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
28,266
27,878

Trade creditors
8,016
4,504

Amounts owed to group undertakings
-
2

Amounts owed to other participating interests
227,846
212,846

Corporation tax
19,000
19,000

283,128
264,230


The following liabilities were secured:

2025
2024
£
£



Bank Loan
28,266
27,878

28,266
27,878

Details of security provided:



Page 5

 
ST PAUL WAY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2025

8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
275,000
275,000

275,000
275,000


The following liabilities were secured:

2025
2024
£
£



<-- Enter description -->
275,000
275,000

275,000
275,000

Details of security provided:

Bank Loans £275,000 were secured on the assets of the company


9.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
28,266
27,878


28,266
27,878


Amounts falling due 2-5 years

Other loans
275,000
275,000


275,000
275,000


303,266
302,878



10.


Related party transactions

As at reporting date, the company owes £227,846 (2024: £212,846) to IPE Group (Holdings) Ltd

Page 6

 
ST PAUL WAY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 SEPTEMBER 2025

11.


Controlling party

The ultimate controlling party is Mr Mohammed Adnan Imam by virtue of his shareholding. 

 
Page 7