Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30trueNo description of principal activity2024-05-01false68falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03315231 2024-05-01 2025-04-30 03315231 2023-05-01 2024-04-30 03315231 2025-04-30 03315231 2024-04-30 03315231 c:Director1 2024-05-01 2025-04-30 03315231 d:CurrentFinancialInstruments 2025-04-30 03315231 d:CurrentFinancialInstruments 2024-04-30 03315231 d:Non-currentFinancialInstruments 2025-04-30 03315231 d:Non-currentFinancialInstruments 2024-04-30 03315231 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03315231 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03315231 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 03315231 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 03315231 d:ShareCapital 2025-04-30 03315231 d:ShareCapital 2024-04-30 03315231 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 03315231 d:RetainedEarningsAccumulatedLosses 2025-04-30 03315231 d:RetainedEarningsAccumulatedLosses 2024-04-30 03315231 c:FRS102 2024-05-01 2025-04-30 03315231 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03315231 c:FullAccounts 2024-05-01 2025-04-30 03315231 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03315231 2 2024-05-01 2025-04-30 03315231 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 03315231









CSBF CAPITAL PARTNERS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
CSBF CAPITAL PARTNERS LTD
REGISTERED NUMBER: 03315231

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors
 4 
59,207,719
65,724,363

Cash at bank and in hand
 5 
7,309,505
3,482,766

  
66,517,224
69,207,129

Creditors: amounts falling due within one year
 6 
(23,380,693)
(28,707,133)

Net current assets
  
 
 
43,136,531
 
 
40,499,996

Total assets less current liabilities
  
43,136,531
40,499,996

Creditors: amounts falling due after more than one year
 7 
(18,072,999)
(15,499,001)

  

Net assets
  
25,063,532
25,000,995


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
25,063,530
25,000,993

  
25,063,532
25,000,995


Page 1

 
CSBF CAPITAL PARTNERS LTD
REGISTERED NUMBER: 03315231
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 statement of comprehensive income 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 15 August 2025.




H Ejdelbaum
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
CSBF CAPITAL PARTNERS LTD
REGISTERED NUMBER: 03315231


At 1 May 2024
2
25,000,993
25,000,995



Profit for the year
-
1,975,537
1,975,537

Dividends: Equity capital
-
(1,913,000)
(1,913,000)


At 30 April 2025
2
25,063,530
25,063,532


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
CSBF CAPITAL PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

CSBF Capital Partners Ltd is a private company, limited by shares, registered in England and Wales (registered number 03315231). Thecompany registered office is 3 Park Road, London, NW1 6AS. The financial statements are presented in Sterling, which is the functional currency of the 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

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

 
2.4

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.

Page 4

 
CSBF CAPITAL PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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 the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
6
8


4.


Debtors

2025
2024
£
£

Due after more than one year
Page 5

 
CSBF CAPITAL PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.Debtors (continued)


Other debtors
24,600,000
24,600,000

24,600,000
24,600,000

Due within one year

Trade debtors
101,790
9,044

Other debtors
34,270,124
40,849,360

Prepayments and accrued income
235,805
265,959

59,207,719
65,724,363



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
7,309,505
3,482,766

7,309,505
3,482,766



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,991
19,456

Corporation tax
243,683
300,034

Other creditors
23,026,831
28,252,129

Accruals and deferred income
108,188
135,514

23,380,693
28,707,133



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Amounts owed to group undertakings
18,072,999
15,499,001

18,072,999
15,499,001


Page 6

 
CSBF CAPITAL PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

8.


Controlling party

A S Commercial Holdings Limited, a company incorporated in England & Wales.

 
Page 7