Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04322106 2024-04-01 2025-03-31 04322106 2025-03-31 04322106 2023-04-01 2024-03-31 04322106 2024-03-31 04322106 2023-04-01 04322106 2 2023-04-01 2024-03-31 04322106 d:CompanySecretary1 2024-04-01 2025-03-31 04322106 d:Director1 2024-04-01 2025-03-31 04322106 d:Director2 2024-04-01 2025-03-31 04322106 d:Director3 2024-04-01 2025-03-31 04322106 d:Director4 2024-04-01 2025-03-31 04322106 d:Director4 2025-03-31 04322106 d:RegisteredOffice 2024-04-01 2025-03-31 04322106 e:CurrentFinancialInstruments 2025-03-31 04322106 e:CurrentFinancialInstruments 2024-03-31 04322106 e:CurrentFinancialInstruments e:WithinOneYear 2025-03-31 04322106 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 04322106 e:ShareCapital 2025-03-31 04322106 e:ShareCapital 2024-03-31 04322106 e:ShareCapital 2023-04-01 04322106 e:CapitalRedemptionReserve 2025-03-31 04322106 e:CapitalRedemptionReserve 2024-03-31 04322106 e:CapitalRedemptionReserve 2023-04-01 04322106 e:CapitalRedemptionReserve 2 2023-04-01 2024-03-31 04322106 e:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04322106 e:RetainedEarningsAccumulatedLosses 2025-03-31 04322106 e:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04322106 e:RetainedEarningsAccumulatedLosses 2024-03-31 04322106 e:RetainedEarningsAccumulatedLosses 2023-04-01 04322106 e:RetainedEarningsAccumulatedLosses 2 2023-04-01 2024-03-31 04322106 d:FRS102 2024-04-01 2025-03-31 04322106 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04322106 d:FullAccounts 2024-04-01 2025-03-31 04322106 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04322106 2 2024-04-01 2025-03-31 04322106 6 2024-04-01 2025-03-31 04322106 e:ShareCapital 2 2023-04-01 2024-03-31 04322106 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 04322106







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


OPEN CONTRACTS HOLDINGS LIMITED






































img1a70.png                        

 


OPEN CONTRACTS HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Directors
P J Smith 
K M Smith 
M L J Parsons 
M P Skilbeck (appointed 1 April 2025)




Company secretary
K M Smith



Registered number
04322106



Registered office
Temple Chambers
3-7 Temple Avenue

London

EC4Y 0HP




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


OPEN CONTRACTS HOLDINGS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Statement of Changes in Equity
3
Notes to the Financial Statements
4 - 5


 


OPEN CONTRACTS HOLDINGS LIMITED
REGISTERED NUMBER:04322106



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2021
Note
£
£

Fixed assets
  

Investments
 4 
87,400
87,400

  
87,400
87,400

Current assets
  

Debtors: amounts falling due within one year
 5 
20
20

Cash at bank and in hand
  
1,114,675
722,881

  
1,114,695
722,901

Creditors: amounts falling due within one year
 6 
(17,234)
-

Net current assets
  
 
 
1,097,461
 
 
722,901

Total assets less current liabilities
  
1,184,861
810,301

  

Net assets
  
1,184,861
810,301


Capital and reserves
  

Allotted, called up and fully paid share capital
  
220
220

Capital redemption reserve
  
225
225

Profit and loss account
  
1,184,416
809,856

  
1,184,861
810,301


Page 1

 


OPEN CONTRACTS HOLDINGS LIMITED
REGISTERED NUMBER:04322106


    
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 by: 



................................................
P J Smith
Director

Date: 4 August 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 2

 


OPEN CONTRACTS HOLDINGS LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 April 2023
220
225
859,971
860,416


Comprehensive income for the year

Profit for the year
-
-
302,226
302,226


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(318,000)
(318,000)

Purchase of own shares
-
-
(34,341)
(34,341)



At 1 April 2024
220
225
809,856
810,301


Comprehensive income for the year

Profit for the year
-
-
398,060
398,060


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(23,500)
(23,500)


At 31 March 2025
220
225
1,184,416
1,184,861


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 


OPEN CONTRACTS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Open Contracts Holdings Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office, which is also the principal place of business, is disclosed on the company information page.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

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

 
2.4

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.


 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 4

 


OPEN CONTRACTS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
87,400



At 31 March 2025
87,400





5.


Debtors

2025
2024
£
£


Other debtors
20
20



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
2,234
-

Other creditors
15,000
-


 
Page 5