Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-3132023-08-01trueNo description of principal activity3falsetrue 04617960 2023-07-31 04617960 2023-08-01 2024-07-31 04617960 2022-08-01 2023-07-31 04617960 2024-07-31 04617960 c:Director3 2023-08-01 2024-07-31 04617960 d:CurrentFinancialInstruments 2024-07-31 04617960 d:CurrentFinancialInstruments 2023-07-31 04617960 c:EntityHasNeverTraded 2023-08-01 2024-07-31 04617960 c:FRS102 2023-08-01 2024-07-31 04617960 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04617960 c:FullAccounts 2023-08-01 2024-07-31 04617960 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04617960 6 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 04617960










FERNBROOK HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
FERNBROOK HOLDINGS LIMITED
REGISTERED NUMBER:04617960

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Fixed assets
  

Investments
 3 
2,560,817
2,560,817

  
2,560,817
2,560,817

  

Creditors: amounts falling due within one year
 4 
(766,178)
(766,178)

Net current liabilities
  
 
 
(766,178)
 
 
(766,178)

Total assets less current liabilities
  
1,794,639
1,794,639

  

Net assets
  
1,794,639
1,794,639


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Merger reserve
  
1,784,639
1,784,639

  
1,794,639
1,794,639


Page 1

 
FERNBROOK HOLDINGS LIMITED
REGISTERED NUMBER:04617960
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

For the year ended 31 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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: 




S A Cherry
Director

Date: 28 April 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
FERNBROOK HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Fernbrook Holdings Limited is a members limited liability company, domiciled in England, registered
number 04617960, with a registered office at 158 Washbrook Road, Rushden, NN10 6AA.

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 of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

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.

 
2.3

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.

 
2.4

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 and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Page 3

 
FERNBROOK HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 August 2023
2,560,817



At 31 July 2024
2,560,817





4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
766,178
766,178


Page 4