Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 At the year end, the company was owed £1,409 (2024: £2,803,768) from a group company as shown in note 5. The loan is interest free and repayable on demand. At the year end, the company owed £- (2024: £2,806,182) to a group company as shown in note 6. The loan is interest free and repayable on demand. group company investment holding 2 2024-02-01 false 2 false true false 08800343 2024-02-01 2025-01-31 08800343 2023-02-01 2024-01-31 08800343 2025-01-31 08800343 2024-01-31 08800343 c:Director1 2024-02-01 2025-01-31 08800343 d:CurrentFinancialInstruments 2025-01-31 08800343 d:CurrentFinancialInstruments 2024-01-31 08800343 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 08800343 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08800343 d:ShareCapital 2025-01-31 08800343 d:ShareCapital 2024-01-31 08800343 d:RetainedEarningsAccumulatedLosses 2025-01-31 08800343 d:RetainedEarningsAccumulatedLosses 2024-01-31 08800343 c:OrdinaryShareClass1 2024-02-01 2025-01-31 08800343 c:OrdinaryShareClass1 2025-01-31 08800343 c:FRS102 2024-02-01 2025-01-31 08800343 c:Audited 2024-02-01 2025-01-31 08800343 c:FullAccounts 2024-02-01 2025-01-31 08800343 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08800343 d:UltimateParent 2024-02-01 2025-01-31 08800343 d:UltimateParent 2025-01-31 08800343 d:UltimateParent 2024-01-31 08800343 d:ImmediateParent 2024-02-01 2025-01-31 08800343 d:ImmediateParent 2025-01-31 08800343 d:ImmediateParent 2024-01-31 08800343 c:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08800343 6 2024-02-01 2025-01-31 08800343 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08800343 PAUL'S CYCLES (HOLDINGS) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
PAUL'S CYCLES (HOLDINGS) LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 5
PAUL'S CYCLES (HOLDINGS) LIMITED REGISTERED NUMBER: 08800343 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,000 |  | 1,000
|  |  | 1,000 |  | 1,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,409 |  | 2,803,768 |
|  | 1,409 |  | 2,803,768 |
Creditors: amounts falling due within one year | 6 | (1,086) |  | (2,807,359) |
Net current assets/(liabilities) |  |  | 323 |  | (3,591)
Total assets less current liabilities |  |  | 1,323 |  | (2,591)
Net assets/(liabilities) |  |  | 1,323 |  | (2,591)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 323 |  | (3,591)
|  |  | 1,323 |  | (2,591)
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PAUL'S CYCLES (HOLDINGS) LIMITED REGISTERED NUMBER: 08800343 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 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 by:
................................................ Mr M E Colley
Director
Date: 15 October 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
PAUL'S CYCLES (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
The Company is a private company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The address of its registered office is Unit A, 13 Yaxham Road, Dereham, Norfolk, NR19 1HB. The Company's principal activity is that of investment holding. 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments that are payable or receivable within one year, typicaly trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.6 | 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. Page 3
PAUL'S CYCLES (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2024 | 1,000
| At 31 January 2025 | 1,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,409 | 2,803,768
|  | 1,409 | 2,803,768
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 139
| Amounts owed to group undertakings | - | 2,806,182
| Accruals and deferred income | 1,086 | 1,038
|  | 1,086 | 2,807,359
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PAUL'S CYCLES (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1.00 each | 1,000 | 1,000
8. | Related party transactions
| At the year end, the company was owed £1,409 (2024: £2,803,768) from a group company as shown in note 5. The loan is interest free and repayable on demand. At the year end, the company owed £- (2024: £2,806,182) to a group company as shown in note 6. The loan is interest free and repayable on demand.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 January 2025 was unqualified. The audit report was signed on 27 October 2025 by Frank Shippam BSc FCA DChA (Senior Statutory Auditor) on behalf of MA Partners Audit LLP.
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