Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false true 0 false false No description of principal activity 2024-01-27 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15447371 2024-01-26 15447371 2024-01-27 2025-01-31 15447371 2023-01-27 2024-01-26 15447371 2025-01-31 15447371 c:Director1 2024-01-27 2025-01-31 15447371 d:Buildings 2024-01-27 2025-01-31 15447371 d:Buildings 2025-01-31 15447371 d:CurrentFinancialInstruments 2025-01-31 15447371 d:Non-currentFinancialInstruments 2025-01-31 15447371 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15447371 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 15447371 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 15447371 d:ShareCapital 2025-01-31 15447371 d:RevaluationReserve 2024-01-27 2025-01-31 15447371 d:RevaluationReserve 2025-01-31 15447371 d:RetainedEarningsAccumulatedLosses 2025-01-31 15447371 c:OrdinaryShareClass1 2024-01-27 2025-01-31 15447371 c:OrdinaryShareClass1 2025-01-31 15447371 c:FRS102 2024-01-27 2025-01-31 15447371 c:AuditExempt-NoAccountantsReport 2024-01-27 2025-01-31 15447371 c:FullAccounts 2024-01-27 2025-01-31 15447371 c:PrivateLimitedCompanyLtd 2024-01-27 2025-01-31 15447371 5 2024-01-27 2025-01-31 15447371 e:PoundSterling 2024-01-27 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15447371 ANTLER INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
ANTLER INVESTMENTS LTD REGISTERED NUMBER: 15447371 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 31 January 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 575,000
|  |  | 575,000
Current assets |  |  |
Cash at bank and in hand | 5 | 2 |
|  | 2 |
Creditors: amounts falling due within one year | 6 | (189,969) |
Net current (liabilities)/assets |  |  | (189,967)
Total assets less current liabilities |  |  | 385,033
Creditors: amounts falling due after more than one year | 7 |  | (374,081)
Net assets |  |  | 10,952
Capital and reserves |  |  |
Called up share capital | 9 |  | 100
Fair Value Reserve | 10 |  | 99,501
Profit and loss account |  |  | (88,649)
|  |  | 10,952
Page 1
ANTLER INVESTMENTS LTD REGISTERED NUMBER: 15447371 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 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 period 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 income and retained earnings 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 23 October 2025.
................................................ Barnaby Hunter
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
1. | General information
Antler Investments Ltd is a private company limited by shares, incorporated in England and Wales on 27 January 2024. The principal activity throughout the period was that of letting of own property. The Company started trading on 18 March 2024. 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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company 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 Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company 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 Company 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 Company 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.
| 2.3 | 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. Page 3
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | 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. Depreciation 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 property | - | not depreciated
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration.
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| Additions | 475,499
| Revaluations | 99,501
| At 31 January 2025 | 575,000
| Net book value |
| At 31 January 2025 | 575,000
5. | Cash and cash equivalents
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Cash at bank and in hand | 2
|  | 2
Page 5
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Bank loans | 26,199
| Amounts owed to associated undertakings | 111,182
| Other creditors | 14,818
| Accruals and deferred income | 37,770
|  | 189,969
| The following liabilities were secured:
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Bank loans | 26,199
|  | 26,199
The bank loans are secured. Page 6
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Bank loans | 374,081
|  | 374,081
| The following liabilities were secured:
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Bank loans | 374,081
|  | 374,081
The bank loans are secured.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 January 2025
|  |  |  |  | £
| Amounts falling due within one year |
| Bank loans | 26,199
| Amounts falling due over 1 year |
| Bank loans | 374,081
|  | 400,280
Page 7
ANTLER INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
9. | Share capital
|  |  |  |  | 31 January 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1 each | 100
Upon incorporation 100 Ordinary £1 shares were issued at par.
10. | Reserves
Fair Value Reserve The fair value reserve represents the cumulative changes to fair value of the Investment Property since purchase.
11. | Controlling party
The Company is controlled by the director, Barnaby Hunter, by virtue of his shareholding as described in the Director's report.
Page 8