Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 1 true false 1 No description of principal activity 2024-02-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11166763 2024-02-01 2025-01-31 11166763 2023-02-01 2024-01-31 11166763 2025-01-31 11166763 2024-01-31 11166763 c:Director1 2024-02-01 2025-01-31 11166763 d:CurrentFinancialInstruments 2025-01-31 11166763 d:CurrentFinancialInstruments 2024-01-31 11166763 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 11166763 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11166763 d:ShareCapital 2025-01-31 11166763 d:ShareCapital 2024-01-31 11166763 d:RetainedEarningsAccumulatedLosses 2025-01-31 11166763 d:RetainedEarningsAccumulatedLosses 2024-01-31 11166763 c:FRS102 2024-02-01 2025-01-31 11166763 c:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11166763 c:FullAccounts 2024-02-01 2025-01-31 11166763 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11166763 6 2024-02-01 2025-01-31 11166763 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 11166763 THE OLD SORTING OFFICE INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
THE OLD SORTING OFFICE INVESTMENTS LIMITED CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE OLD SORTING OFFICE INVESTMENTS LIMITED FOR THE YEAR ENDED 31 JANUARY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of The Old Sorting Office Investments Limited for the year ended 31 January 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me. As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of The Old Sorting Office Investments Limited in accordance with the terms of my engagement letter dated 27/09/2021. My work has been undertaken solely to prepare for your approval the financial statements of The Old Sorting Office Investments Limited and state those matters that I have agreed to state to the director of The Old Sorting Office Investments Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than The Old Sorting Office Investments Limited and its director for my work or for this report. It is your duty to ensure that The Old Sorting Office Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Old Sorting Office Investments Limited. You consider that The Old Sorting Office Investments Limited is exempt from the statutory audit requirement for the year. I have not been instructed to carry out an audit or review of the financial statements of The Old Sorting Office Investments Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements. Drennan & Co 64 Belsize Park London NW3 4EH 15 October 2025 Page 1
THE OLD SORTING OFFICE INVESTMENTS LIMITED REGISTERED NUMBER: 11166763 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 219,164 |  | 218,303 |
Cash at bank and in hand | 6 | 7,060 |  | 7,931 |
|  | 226,224 |  | 226,234 |
Creditors: amounts falling due within one year | 7 | (15,281) |  | (15,281) |
Net current assets |  |  | 210,943 |  | 210,953
Total assets less current liabilities |  |  | 211,043 |  | 211,053
Net assets |  |  | 211,043 |  | 211,053
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500 |  | 500
Profit and loss account |  |  | 210,543 |  | 210,553
|  |  | 211,043 |  | 211,053
The director considers 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 director acknowledges his 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 15 October 2025. Page 2
THE OLD SORTING OFFICE INVESTMENTS LIMITED REGISTERED NUMBER: 11166763 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025
Dr. F.O. Rahim
Director
The notes on pages 4 to 6 form part of these financial statements. Page 3
THE OLD SORTING OFFICE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
The entity is a limited company registered in England & Wales. 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 | 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.
| 2.4 | 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 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.
| 2.5 | 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. Page 4
THE OLD SORTING OFFICE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 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.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2024 | 100
| At 31 January 2025 | 100
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 219,164 | 218,303
|  | 219,164 | 218,303
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THE OLD SORTING OFFICE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,060 | 7,931
|  | 7,060 | 7,931
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 14,711 | 14,711
| Accruals and deferred income | 570 | 570
|  | 15,281 | 15,281
8. | Controlling party
The ultimate controlling party is The Old Sorting Office (Bournemouth) Limited.
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