Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01truefalseHold co investment company22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11074526 2024-01-01 2024-12-31 11074526 2023-01-01 2023-12-31 11074526 2024-12-31 11074526 2023-12-31 11074526 c:Director2 2024-01-01 2024-12-31 11074526 d:FreeholdInvestmentProperty 2024-12-31 11074526 d:FreeholdInvestmentProperty 2023-12-31 11074526 d:CurrentFinancialInstruments 2024-12-31 11074526 d:CurrentFinancialInstruments 2023-12-31 11074526 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11074526 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11074526 d:ShareCapital 2024-12-31 11074526 d:ShareCapital 2023-12-31 11074526 d:RevaluationReserve 2024-12-31 11074526 d:RevaluationReserve 2023-12-31 11074526 d:RetainedEarningsAccumulatedLosses 2024-12-31 11074526 d:RetainedEarningsAccumulatedLosses 2023-12-31 11074526 c:FRS102 2024-01-01 2024-12-31 11074526 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11074526 c:FullAccounts 2024-01-01 2024-12-31 11074526 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11074526 2 2024-01-01 2024-12-31 11074526 5 2024-01-01 2024-12-31 11074526 6 2024-01-01 2024-12-31 11074526 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11074526









C. & A. ROBERTS HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
C. & A. ROBERTS HOLDINGS LIMITED
REGISTERED NUMBER: 11074526

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
770,138
743,701

Investment property
 6 
6,000
6,000

  
776,138
749,701

Current assets
  

Debtors: amounts falling due within one year
 7 
-
296

Cash at bank and in hand
 8 
183,327
146,239

  
183,327
146,535

Creditors: amounts falling due within one year
 9 
(12,000)
(12,000)

Net current assets
  
 
 
171,327
 
 
134,535

Total assets less current liabilities
  
947,465
884,236

Provisions for liabilities
  

Deferred tax
  
(19,428)
(19,428)

  
 
 
(19,428)
 
 
(19,428)

Net assets
  
928,037
864,808


Capital and reserves
  

Called up share capital 
  
1,500
1,500

Revaluation reserve
  
87,317
58,285

Profit and loss account
  
839,220
805,023

  
928,037
864,808


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.
Page 1

 
C. & A. ROBERTS HOLDINGS LIMITED
REGISTERED NUMBER: 11074526
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R Welbourne
Director

Date: 18 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
C. & A. ROBERTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

C & A Roberts Holdings Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

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

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 3

 
C. & A. ROBERTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
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.

Page 4

 
C. & A. ROBERTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.


4.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


5.


Fixed asset investments





Investments in subsidiary companies
Listed investments
Total




Cost or valuation


At 1 January 2024
1,500
742,201
743,701


Additions
-
101,305
101,305


Disposals
-
(128,344)
(128,344)


Revaluations
-
53,476
53,476



At 31 December 2024
1,500
768,638
770,138




Page 5

 
C. & A. ROBERTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Investment property


Freehold investment property




Valuation


At 1 January 2024
6,000



At 31 December 2024
6,000

The 2024 valuations were made by the directors, on an open market value for existing use basis.



At 31 December 2024




Page 6

 
C. & A. ROBERTS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Debtors

2024
2023


Other debtors
-
205

Tax recoverable
-
91

-
296



8.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
183,327
146,239

183,327
146,239



9.


Creditors: Amounts falling due within one year

2024
2023

Amounts owed to group undertakings
12,000
12,000

12,000
12,000



10.


Related party transactions

As at the balance sheet date there is a balance owing to the subsidiary company of £12,000 (2023: a balance due from the subsidiary of £12,000). This is interest free and repayable on demand. 

 
Page 7