Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 No description of principal activity false 4 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04285074 2024-04-01 2025-03-31 04285074 2023-04-01 2024-03-31 04285074 2025-03-31 04285074 2024-03-31 04285074 c:Director1 2024-04-01 2025-03-31 04285074 c:Director3 2024-04-01 2025-03-31 04285074 d:CurrentFinancialInstruments 2025-03-31 04285074 d:CurrentFinancialInstruments 2024-03-31 04285074 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04285074 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04285074 d:ShareCapital 2025-03-31 04285074 d:ShareCapital 2024-03-31 04285074 d:RetainedEarningsAccumulatedLosses 2025-03-31 04285074 d:RetainedEarningsAccumulatedLosses 2024-03-31 04285074 c:OrdinaryShareClass1 2024-04-01 2025-03-31 04285074 c:OrdinaryShareClass1 2025-03-31 04285074 c:OrdinaryShareClass1 2024-03-31 04285074 c:FRS102 2024-04-01 2025-03-31 04285074 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04285074 c:FullAccounts 2024-04-01 2025-03-31 04285074 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04285074 6 2024-04-01 2025-03-31 04285074 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04285074 EYNSHAM GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
EYNSHAM GROUP LIMITED REGISTERED NUMBER: 04285074 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 4,453,269 |  | 4,453,269
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,140,140 |  | 2,140,000 |
Cash at bank and in hand | 6 | 35,790 |  | 10,692 |
|  | 2,175,930 |  | 2,150,692 |
Creditors: amounts falling due within one year | 7 | (5,900,575) |  | (5,870,279) |
Net current liabilities |  |  | (3,724,645) |  | (3,719,587)
Total assets less current liabilities |  |  | 728,624 |  | 733,682
Net assets |  |  | 728,624 |  | 733,682
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100,000 |  | 100,000
Profit and loss account |  |  | 628,624 |  | 633,682
|  |  | 728,624 |  | 733,682
Page 1
EYNSHAM GROUP LIMITED REGISTERED NUMBER: 04285074 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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 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 by:
G P McCartan | B Matthews
Director | Director
Date: 22 October 2025 | Date:22 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
EYNSHAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Eynsham Group Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales with a company number of 04285074. The registered office is 3 Horace House, Oakfield Industrial Estate, Stanton Harcourt Road, Eynsham, Witney, Oxfordshire, OX29 4TX. 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 financial statements are rounded to the nearest pound Sterling, the functional and presentational currency of the Company. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes the Company will have sufficient funds to continue to pay its debts as and when they fall due and thus continue to trade. After making enquiries, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future based on its forecasts and projections. In making their assessment, the Directors have considered a period of at least 12 months from the date of signing these financial statements.
| 2.3 | 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.
| 2.4 | 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. Revenue represents management charges receivable.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure. Page 3
EYNSHAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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 | 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.
| 2.10 | 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.
| 2.11 | Pensions
Defined contribuion pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income 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 company in independently administered funds. Page 4
EYNSHAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
EYNSHAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 4,453,269
| At 31 March 2025 | 4,453,269
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,140,000 | 2,140,000
| Deferred taxation | 140 | -
| Amounts owed by group undertakings are unsecured, non-interesting bearing and repayable on demand.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 35,790 | 10,692
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 5,704,558 | 5,657,558
| Corporation tax | 133,852 | 85,715
| Other taxation and social security | - | 50,000
| Accruals and deferred income | 62,165 | 77,006
|  | 5,900,575 | 5,870,279
| Bank loans were secured by a fixed and floating charge over the assets of the Company. Amounts owed to group undertakings are unsecured, non-interesting bearing and repayable on demand.
Page 6
EYNSHAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100,000 (2024 - 100,000) Ordinary shares of £1.00 each | 100,000 | 100,000
9. | Pension commitments
During the year, pensions paid in respect of Directors amounted to £1,760 (2024: £126,720). There were no contributions outstanding at the year end (2024: £nil).
10. | Related party transactions
| The Company has taken advantage of the exemption under FRS 102 Section 33.1A not to disclose transactions and balances with 100% owned group companies.
11. | Controlling party
The Company's ultimate parent company is Eynsham Fenestration Holdings Limited, a company registered in England and Wales. There is no controlling party for Eynsham Fenestration Holdings Limited.
Page 7