Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false During the year the Company's principal activity continued to be that of a holding company.5 5 false true false 11304459 2024-04-01 2025-03-31 11304459 2023-04-01 2024-03-31 11304459 2025-03-31 11304459 2024-03-31 11304459 2023-04-01 11304459 c:Director2 2024-04-01 2025-03-31 11304459 d:CurrentFinancialInstruments 2025-03-31 11304459 d:CurrentFinancialInstruments 2024-03-31 11304459 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11304459 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11304459 d:ShareCapital 2025-03-31 11304459 d:ShareCapital 2024-03-31 11304459 d:ShareCapital 2023-04-01 11304459 d:MergerReserve 2024-04-01 2025-03-31 11304459 d:MergerReserve 2025-03-31 11304459 d:MergerReserve 2024-03-31 11304459 d:MergerReserve 2023-04-01 11304459 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 11304459 d:RetainedEarningsAccumulatedLosses 2025-03-31 11304459 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 11304459 d:RetainedEarningsAccumulatedLosses 2024-03-31 11304459 d:RetainedEarningsAccumulatedLosses 2023-04-01 11304459 c:FRS102 2024-04-01 2025-03-31 11304459 c:Audited 2024-04-01 2025-03-31 11304459 c:FullAccounts 2024-04-01 2025-03-31 11304459 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11304459 d:Subsidiary1 2024-04-01 2025-03-31 11304459 d:Subsidiary1 1 2024-04-01 2025-03-31 11304459 d:Subsidiary2 2024-04-01 2025-03-31 11304459 d:Subsidiary2 1 2024-04-01 2025-03-31 11304459 d:Subsidiary3 2024-04-01 2025-03-31 11304459 d:Subsidiary3 1 2024-04-01 2025-03-31 11304459 d:Subsidiary4 2024-04-01 2025-03-31 11304459 d:Subsidiary4 1 2024-04-01 2025-03-31 11304459 c:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11304459 6 2024-04-01 2025-03-31 11304459 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 11304459 OPENARCH HOLDINGS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
OPENARCH HOLDINGS LIMITED CONTENTS
| Page
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3 - 6
OPENARCH HOLDINGS LIMITED REGISTERED NUMBER: 11304459 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 35,901,699 |  | 35,901,699
|  |  | 35,901,699 |  | 35,901,699
Creditors: amounts falling due within one year | 5 | (4,748,664) |  | (4,748,664) |
Net current liabilities |  |  | (4,748,664) |  | (4,748,664)
Total assets less current liabilities |  |  | 31,153,035 |  | 31,153,035
Net assets |  |  | 31,153,035 |  | 31,153,035
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,349 |  | 1,349
Merger relief reserve | 6 |  | 31,151,686 |  | 31,151,686
|  |  | 31,153,035 |  | 31,153,035
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 2 October 2025.
M J Horan
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
OPENARCH HOLDINGS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Merger reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2023 | 1,349 | 31,151,686 | - | 31,153,035
Profit for the year | - | - | 117,719 | 117,719
Dividends: Equity capital | - | - | (117,719) | (117,719)
At 1 April 2024 | 1,349 | 31,151,686 | - | 31,153,035
Profit for the year | - | - | 200,000 | 200,000
Dividends: Equity capital | - | - | (200,000) | (200,000)
At 31 March 2025 | 1,349 | 31,151,686 | - | 31,153,035
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
OPENARCH HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office is The Grange, Market Street, Swavesey, Cambridge, Cambridgeshire, CB24 4QG. 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 | Going concern
The Directors are confident that the Company has adequate resources to meet its liabilities as they fall due and to continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of approval of the financial statements. In making this assessment the Directors have considered the Company’s financial resources at the time of approving the financial statements, as well as anticipated future activity and financial results.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price.
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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. Page 3
OPENARCH HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 4
OPENARCH HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 April 2024 | 35,901,699
| At 31 March 2025 | 35,901,699
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Class of shares | Holding
| OpenArch Properties Limited | Ordinary | 100%
| OpenArch Greenside Limited (i) | Ordinary | 100%
| OpenArch Towerview Limited (i) | Ordinary | 100%
| OpenArch Estates Limited (i) | Ordinary | 100%
| (i) Shares held via OpenArch Properties Limited The registered office of all subsidiaries is the same as the parent company.
Page 5
OPENARCH HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Subsidiary undertakings (continued)
| The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
| Name | Aggregate of share capital and reserves | Profit/(Loss)
|  | £ | £
| OpenArch Properties Limited | 20,132,571 | 166,714
| OpenArch Greenside Limited | 15,841,083 | 581,353
| OpenArch Towerview Limited | 11,572,780 | (311,235)
| OpenArch Estates Limited | 15,929,910 | 519,246
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 4,748,664 | 4,748,664
6. | Reserves
Merger relief reserve The Merger relief reserve consists of prior period relief arising on the share exchange of new subsidiary undertakings. Profit and loss account The Profit and loss account reserve includes accumulated profits and losses, less dividends paid.
7. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 2 October 2025 by David Pumfrey FCA (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.
Page 6