Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3152024-04-015falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 1226225 2024-04-01 2025-03-31 1226225 2023-04-01 2024-03-31 1226225 2025-03-31 1226225 2024-03-31 1226225 c:Director1 2024-04-01 2025-03-31 1226225 d:Buildings 2024-04-01 2025-03-31 1226225 d:FurnitureFittings 2024-04-01 2025-03-31 1226225 d:FurnitureFittings 2025-03-31 1226225 d:FurnitureFittings 2024-03-31 1226225 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 1226225 d:FreeholdInvestmentProperty 2025-03-31 1226225 d:FreeholdInvestmentProperty 2024-03-31 1226225 d:CurrentFinancialInstruments 2025-03-31 1226225 d:CurrentFinancialInstruments 2024-03-31 1226225 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 1226225 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 1226225 d:ShareCapital 2025-03-31 1226225 d:ShareCapital 2024-03-31 1226225 d:RevaluationReserve 2025-03-31 1226225 d:RevaluationReserve 2024-03-31 1226225 d:InvestmentPropertiesRevaluationReserve 2024-04-01 2025-03-31 1226225 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 1226225 d:RetainedEarningsAccumulatedLosses 2025-03-31 1226225 d:RetainedEarningsAccumulatedLosses 2024-03-31 1226225 c:FRS102 2024-04-01 2025-03-31 1226225 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 1226225 c:FullAccounts 2024-04-01 2025-03-31 1226225 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 1226225 2 2024-04-01 2025-03-31 1226225 5 2024-04-01 2025-03-31 1226225 d:OtherDeferredTax 2025-03-31 1226225 d:OtherDeferredTax 2024-03-31 1226225 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 1226225









CLEOMAR INVESTMENTS LIMITED







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
CLEOMAR INVESTMENTS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 


A.F. Roberts
Director

Date: 24 July 2025

Page 1

 
CLEOMAR INVESTMENTS LIMITED
REGISTERED NUMBER: 1226225

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
342
427

Investment property
 5 
1,225,000
1,225,000

  
1,225,342
1,225,427

Current assets
  

Cash at bank and in hand
  
133,219
123,118

  
133,219
123,118

Creditors: amounts falling due within one year
 6 
(82,311)
(45,584)

Net current assets
  
 
 
50,908
 
 
77,534

Total assets less current liabilities
  
1,276,250
1,302,961

Provisions for liabilities
  

Deferred tax
 7 
(94,831)
(94,831)

  
 
 
(94,831)
 
 
(94,831)

Net assets
  
1,181,419
1,208,130

Page 2

 
CLEOMAR INVESTMENTS LIMITED
REGISTERED NUMBER: 1226225
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
  
108
108

Revaluation reserve
 8 
935,599
935,599

Profit and loss account
 8 
245,712
272,423

  
1,181,419
1,208,130


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 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: 

A.F. Roberts
Director

Date: 24 July 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 3

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

1.


General information

The Company is a private company, limited by shares and domiciled in England and Wales.  The registered office is 62-64 Northumbroa Drive, Henleaze, Bristol BS9 4HW.  Its principal activity is that of an investment company.

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

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:

 
2.3

Interest income

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

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

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

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold investment properties
-
Not depreciated
Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
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

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.

Page 5

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

2.Accounting policies (continued)

 
2.9

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.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Page 6

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

4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 April 2024
14,132



At 31 March 2025

14,132



Depreciation


At 1 April 2024
13,705


Charge for the year on owned assets
85



At 31 March 2025

13,790



Net book value



At 31 March 2025
342



At 31 March 2024
427


5.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
1,225,000



At 31 March 2025
1,225,000

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




Page 7

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

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
7,829
25,898

Other creditors
8,332
5,939

Accruals and deferred income
66,150
13,747

82,311
45,584



7.


Deferred taxation




2025


£






At beginning of year
(94,831)



At end of year
(94,831)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Revaluatiuon Surplus
(94,831)
(94,831)

(94,831)
(94,831)


8.


Reserves

Investment property revaluation reserve

Accumulated revaluation reserves - not available for distribution until realised

Profit & loss account

Accumulated income available for distribution.

 
Page 8