Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-12-31 3 true 2024-01-01 false No description of principal activity 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13966591 2024-01-01 2024-12-31 13966591 2023-01-01 2023-12-31 13966591 2024-12-31 13966591 2023-12-31 13966591 c:Director2 2024-01-01 2024-12-31 13966591 d:Buildings 2024-01-01 2024-12-31 13966591 d:PlantMachinery 2024-01-01 2024-12-31 13966591 d:CurrentFinancialInstruments 2024-12-31 13966591 d:CurrentFinancialInstruments 2023-12-31 13966591 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13966591 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13966591 d:ShareCapital 2024-12-31 13966591 d:ShareCapital 2023-12-31 13966591 d:RetainedEarningsAccumulatedLosses 2024-12-31 13966591 d:RetainedEarningsAccumulatedLosses 2023-12-31 13966591 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13966591 c:OrdinaryShareClass1 2024-12-31 13966591 c:OrdinaryShareClass1 2023-12-31 13966591 c:OrdinaryShareClass2 2024-01-01 2024-12-31 13966591 c:OrdinaryShareClass2 2024-12-31 13966591 c:OrdinaryShareClass2 2023-12-31 13966591 c:FRS102 2024-01-01 2024-12-31 13966591 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13966591 c:FullAccounts 2024-01-01 2024-12-31 13966591 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13966591 d:Subsidiary1 2024-01-01 2024-12-31 13966591 d:Subsidiary1 1 2024-01-01 2024-12-31 13966591 d:Subsidiary2 2024-01-01 2024-12-31 13966591 d:Subsidiary2 1 2024-01-01 2024-12-31 13966591 d:Subsidiary3 2024-01-01 2024-12-31 13966591 d:Subsidiary3 1 2024-01-01 2024-12-31 13966591 c:Consolidated 2024-12-31 13966591 c:ConsolidatedGroupCompanyAccounts 2024-01-01 2024-12-31 13966591 2 2024-01-01 2024-12-31 13966591 5 2024-01-01 2024-12-31 13966591 6 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13966591 FELIX ROSENSTIEL'S GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
FELIX ROSENSTIEL'S GROUP LIMITED REGISTERED NUMBER: 13966591 CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,241,647 |  | 2,937,853
Investments | 5 |  | 60,000 |  | 60,000
|  |  | 3,301,647 |  | 2,997,853
Current assets |  |  |  |  |
Stocks | 7 | 74,029 |  | 22,795 |
Debtors: amounts falling due within one year | 8 | 164,814 |  | 424,501 |
Cash at bank and in hand | 9 | 1,719,778 |  | 2,072,123 |
|  | 1,958,621 |  | 2,519,419 |
Creditors: amounts falling due within one year | 10 | (313,282) |  | (450,874) |
Net current assets |  |  | 1,645,339 |  | 2,068,545
Total assets less current liabilities |  |  | 4,946,986 |  | 5,066,398
Creditors: amounts falling due after more than one year | 11 |  | (192,077) |  | (258,042)
Provisions for liabilities |  |  |  |  |
Net assets excluding pension asset |  |  | 4,754,909 |  | 4,808,356
Net assets |  |  | 4,754,909 |  | 4,808,356
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 1,966 |  | 1,966
Revaluation reserve |  |  | 605,892 |  | 605,892
Profit and loss account |  |  | 4,147,051 |  | 4,200,498
Equity attributable to owners of the parent Company |  |  | 4,754,909 |  | 4,808,356
|  |  | 4,754,909 |  | 4,808,356
Page 1
FELIX ROSENSTIEL'S GROUP LIMITED REGISTERED NUMBER: 13966591 CONSOLIDATED BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 period 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 consolidated 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 16 September 2025.
Mr D A Roe
Director
The notes on pages 5 to 13 form part of these financial statements. Page 2
FELIX ROSENSTIEL'S GROUP LIMITED REGISTERED NUMBER: 13966591 COMPANY BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 11,083 |  | 11,083
|  |  | 11,083 |  | 11,083
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 2,319,406 |  | 2,059,026 |
Cash at bank and in hand | 9 | 1,618,344 |  | 2,000,100 |
|  | 3,937,750 |  | 4,059,126 |
Creditors: amounts falling due within one year | 10 | (12,500) |  | (25,302) |
Net current assets |  |  | 3,925,250 |  | 4,033,824
Total assets less current liabilities |  |  | 3,936,333 |  | 4,044,907
Net assets excluding pension asset |  |  | 3,936,333 |  | 4,044,907
Net assets |  |  | 3,936,333 |  | 4,044,907
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 1,966 |  | 1,966
Profit and loss account |  |  | 3,934,367 |  | 4,042,941
|  |  | 3,936,333 |  | 4,044,907
Page 3
FELIX ROSENSTIEL'S GROUP LIMITED REGISTERED NUMBER: 13966591 COMPANY BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 consolidated 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 16 September 2025.
Mr D A Roe
Director
The notes on pages 5 to 13 form part of these financial statements. Page 4
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Felix Rosenstiel's Group Limited is a private company limited by shares and incorporated in England and Wales (Registered No. 13966591). The registered office address is 101 New Cavendish Street, London, W1W 6XH. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The following principal accounting policies have been applied:
| 2.2 | Basis of consolidation
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full. The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases. In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 08 March 2022.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 5
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Group has transferred the significant risks and rewards of ownership to the buyer; ∙the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Group will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 Group 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 6
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.
| 2.9 | 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 and the Group operate and generate income.
| 2.10 | 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. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold land and buildings | - | 2% | straight line basis on buildings
|  |  |  | Plant and machinery | - | 33% | straight line basis
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. Page 7
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Group 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 Consolidated Statement of Comprehensive Income 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.
| 2.13 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.14 | 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.
| 2.15 | 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 8
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.16 | 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.
| 2.17 | 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 period was 24 (2023 - 28).
4. | Tangible fixed assets
| Group
|  | Land and buildings | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 3,011,361 | 783,479 | 3,794,840
| Additions | 3,020 | - | 3,020
| Revaluations | 320,424 | - | 320,424
| At 31 December 2024 | 3,334,805 | 783,479 | 4,118,284
| Depreciation |  |  |
| At 1 January 2024 | 81,387 | 775,601 | 856,988
| Charge for the period on owned assets | 11,771 | 7,878 | 19,649
| At 31 December 2024 | 93,158 | 783,479 | 876,637
| Net book value |  |  |
| At 31 December 2024 | 3,241,647 | - | 3,241,647
| At 31 December 2023 | 2,929,975 | 7,878 | 2,937,853
Page 9
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
5. | Fixed asset investments
| Group
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 432,100
| At 31 December 2024 | 432,100
| Impairment |
| At 1 January 2024 | 372,100
| At 31 December 2024 | 372,100
| Net book value |
| At 31 December 2024 | 60,000
Page 10
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
6. | Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Felix Rosenstiel's Widow & Son Limited | 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH | Ordinary | 100%
| Markham Street Properties Limited | 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH | Ordinary | 100%
| Roebuck Road Properties Limited | 101 New Cavendish Street, 1st Floor South, United Kingdom, W1W 6XH | Ordinary | 100%
7. | Stocks
|  | Group | Group
|  | 2024 | 2023
|  | £ | £
| Raw materials and consumables | 74,029 | 22,795
|  | 74,029 | 22,795
Page 11
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
8. | Debtors
|  | Group | Group | Company | Company
|  | 2024 | 2023 | 2024 | 2023
|  | £ | £ | £ | £
| Trade debtors | 120,236 | 373,139 | - | -
| Amounts owed by group undertakings | - | - | 2,318,423 | 2,058,043
| Other debtors | 25,673 | 24,123 | 983 | 983
| Prepayments and accrued income | 18,905 | 27,239 | - | -
|  | 164,814 | 424,501 | 2,319,406 | 2,059,026
9. | Cash and cash equivalents
|  | Group | Group | Company | Company
|  | 2024 | 2023 | 2024 | 2023
|  | £ | £ | £ | £
| Cash at bank and in hand | 1,719,779 | 2,072,122 | 1,618,345 | 2,000,100
|  | 1,719,779 | 2,072,122 | 1,618,345 | 2,000,100
10. | Creditors: Amounts falling due within one year
|  | Group | Group | Company | Company
|  | 2024 | 2023 | 2024 | 2023
|  | £ | £ | £ | £
| Bank loans | 82,653 | 82,653 | - | -
| Trade creditors | 129,660 | 190,236 | - | -
| Amounts owed to group undertakings | 10,000 | 10,000 | 10,000 | 10,000
| Corporation tax | - | 42,378 | - | 12,802
| Other taxation and social security | 33,842 | 37,468 | - | -
| Other creditors | 29,160 | 54,526 | - | -
| Accruals and deferred income | 27,967 | 33,613 | 2,500 | 2,500
|  | 313,282 | 450,874 | 12,500 | 25,302
Page 12
FELIX ROSENSTIEL'S GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
11. | Creditors: Amounts falling due after more than one year
|  | Group | Group
|  | 2024 | 2023
|  | £ | £
| Loans | 192,077 | 258,042
|  | 192,077 | 258,042
| Bank borrowings Bank borrowings are secured by a fixed charge over a freehold property.
12. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 108,390 108,390 Ordinary A shares of £0.01 each | 1,084 | 1,084
|  | 88,182 88,182 Ordinary B shares of £0.01 each | 882 | 882
|  |  | 1,966 | 1,966
Page 13