Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 Property trading 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 4 false 2 true false 13667838 2024-04-01 2025-03-31 13667838 2023-04-01 2024-03-31 13667838 2025-03-31 13667838 2024-03-31 13667838 c:Director2 2024-04-01 2025-03-31 13667838 d:CurrentFinancialInstruments 2025-03-31 13667838 d:CurrentFinancialInstruments 2024-03-31 13667838 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13667838 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13667838 d:ShareCapital 2025-03-31 13667838 d:ShareCapital 2024-03-31 13667838 d:RetainedEarningsAccumulatedLosses 2025-03-31 13667838 d:RetainedEarningsAccumulatedLosses 2024-03-31 13667838 c:FRS102 2024-04-01 2025-03-31 13667838 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13667838 c:FullAccounts 2024-04-01 2025-03-31 13667838 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13667838 2 2024-04-01 2025-03-31 13667838 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13667838 CYBER PARK CHELTENHAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CYBER PARK CHELTENHAM LIMITED REGISTERED NUMBER: 13667838 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,501,598 |  | 151,900 |
Cash at bank and in hand |  | 1,286,609 |  | 2,315,455 |
|  | 2,788,207 |  | 2,467,355 |
Creditors: amounts falling due within one year | 5 | (90,603) |  | (34,491) |
Net current assets |  |  | 2,697,604 |  | 2,432,864
Total assets less current liabilities |  |  | 2,697,604 |  | 2,432,864
Net assets |  |  | 2,697,604 |  | 2,432,864
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 2,696,604 |  | 2,431,864
|  |  | 2,697,604 |  | 2,432,864
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 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 26 August 2025.
S. G. S. Jukes
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
CYBER PARK CHELTENHAM LIMITED REGISTERED NUMBER: 13667838 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 Page 2
CYBER PARK CHELTENHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Cyber Park Cheltenham Limited is a private company limited by share capital, incorproated in England and Wales registration number 13667838. The address of the registered office is c/o Calder & Co, 30 Orange Street, London, WC2H 7HF. 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
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover represents the sale of overage rights.
| 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 balance sheet date in the countries where the Company operates and generates income.
| 2.5 | 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.
| 2.6 | 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 3
CYBER PARK CHELTENHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | 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
CYBER PARK CHELTENHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income including profit and loss account. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 4).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,501,150 | 151,900
| Prepayments and accrued income | 448 | -
|  | 1,501,598 | 151,900
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 88,203 | 27,000
| Accruals and deferred income | 2,400 | 7,491
|  | 90,603 | 34,491
Page 5