Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 false 2 Investment company 2 false true 2024-10-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01885609 2024-10-01 2025-09-30 01885609 2023-10-01 2024-09-30 01885609 2025-09-30 01885609 2024-09-30 01885609 c:Director1 2024-10-01 2025-09-30 01885609 d:CurrentFinancialInstruments 2025-09-30 01885609 d:CurrentFinancialInstruments 2024-09-30 01885609 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 01885609 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01885609 d:ShareCapital 2025-09-30 01885609 d:ShareCapital 2024-09-30 01885609 d:RetainedEarningsAccumulatedLosses 2025-09-30 01885609 d:RetainedEarningsAccumulatedLosses 2024-09-30 01885609 c:FRS102 2024-10-01 2025-09-30 01885609 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01885609 c:FullAccounts 2024-10-01 2025-09-30 01885609 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01885609 2 2024-10-01 2025-09-30 01885609 6 2024-10-01 2025-09-30 01885609 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 01885609 COPPER BEECH CONSULTANCY SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
COPPER BEECH CONSULTANCY SERVICES LIMITED REGISTERED NUMBER: 01885609 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,065,964 |  | 930,060
|  |  | 1,065,964 |  | 930,060
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 657 |  | 170 |
Cash at bank and in hand | 6 | 62,098 |  | 698,180 |
|  | 62,755 |  | 698,350 |
Creditors: amounts falling due within one year | 7 | (26,135) |  | (234,311) |
Net current assets |  |  | 36,620 |  | 464,039
Total assets less current liabilities |  |  | 1,102,584 |  | 1,394,099
Net assets |  |  | 1,102,584 |  | 1,394,099
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,102,484 |  | 1,393,999
|  |  | 1,102,584 |  | 1,394,099
Page 1
COPPER BEECH CONSULTANCY SERVICES LIMITED REGISTERED NUMBER: 01885609 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 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 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 profit and loss account 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.
Derek Malam Wilson
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
COPPER BEECH CONSULTANCY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Copper Beech Consultancy Services Limited is a private company incorporated in England. The company's registered office is Riverside House, 3 Avoncliffe, Stratford-upon-Avon CV37 7AS. These financial statements are presented in £ Sterling which is the functional currency of the company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 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 | 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 Profit and loss account 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. Page 3
COPPER BEECH CONSULTANCY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.9 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 2 | 2
Page 4
COPPER BEECH CONSULTANCY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 October 2024 | 930,060
| Additions | 99,929
| Disposals | (40,002)
| Revaluations | 75,977
| At 30 September 2025 | 1,065,964
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 657 | 170
|  | 657 | 170
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 62,098 | 698,180
|  | 62,098 | 698,180
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,820 | 2,100
| Corporation tax | 20,150 | 5,846
| Other creditors | 3,165 | 226,365
|  | 26,135 | 234,311
Page 5