Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31222024-04-01truefalsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13916431 2024-04-01 2025-03-31 13916431 2023-04-01 2024-03-31 13916431 2025-03-31 13916431 2024-03-31 13916431 c:Director1 2024-04-01 2025-03-31 13916431 d:CurrentFinancialInstruments 2025-03-31 13916431 d:CurrentFinancialInstruments 2024-03-31 13916431 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13916431 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13916431 d:ShareCapital 2025-03-31 13916431 d:ShareCapital 2024-03-31 13916431 d:RetainedEarningsAccumulatedLosses 2025-03-31 13916431 d:RetainedEarningsAccumulatedLosses 2024-03-31 13916431 c:FRS102 2024-04-01 2025-03-31 13916431 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13916431 c:FullAccounts 2024-04-01 2025-03-31 13916431 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13916431 2 2024-04-01 2025-03-31 13916431 6 2024-04-01 2025-03-31 13916431 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13916431










OT TRIANGLE INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
OT TRIANGLE INVESTMENTS LIMITED
REGISTERED NUMBER: 13916431

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
601,438
489,690

  
601,438
489,690

Current assets
  

Cash at bank and in hand
  
439,300
516,335

  
439,300
516,335

Creditors: amounts falling due within one year
 5 
(1,004,903)
(1,001,568)

Net current liabilities
  
 
 
(565,603)
 
 
(485,233)

Total assets less current liabilities
  
35,835
4,457

  

Net assets
  
35,835
4,457


Capital and reserves
  

Called up share capital 
  
200
100

Profit and loss account
  
35,635
4,357

  
35,835
4,457


Page 1

 
OT TRIANGLE INVESTMENTS LIMITED
REGISTERED NUMBER: 13916431
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 income statement 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 27 June 2025.




Mr P Shah
Director

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

Page 2

 
OT TRIANGLE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

OT Triangle Investments Limited is a private company, limited by share capital, incorporated in England and Wales under registration number: 13916431. The address of the registered office is 29 Harcourt Road, Bushey, Hertfordshire WD23 3PP.

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.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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 reporting date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

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.

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

 
OT TRIANGLE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 April 2024
489,690


Additions
121,747


Disposals
(9,999)



At 31 March 2025
601,438




In the opinion of the directors', the aggregate open market value of the investments was £673,645     (2024 - £537,834) at 31 March 2025. 


5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to connected company
1,000,295
999,900

Corporation tax
2,813
473

Accruals and deferred income
1,795
1,195

1,004,903
1,001,568



6.


Controlling party

The company is a 100% subsidiary of OT Triangle Investments (Holdings) Limited, a company incorporated in the United Kingdom.

 
Page 4