Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 2 2 No description of principal activity false true true 2024-03-01 true 10502993 2024-03-01 2025-02-28 10502993 2023-03-01 2024-02-29 10502993 2025-02-28 10502993 2024-02-29 10502993 c:Director3 2024-03-01 2025-02-28 10502993 d:Non-currentFinancialInstruments 2025-02-28 10502993 d:Non-currentFinancialInstruments 2024-02-29 10502993 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 10502993 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 10502993 d:ShareCapital 2025-02-28 10502993 d:ShareCapital 2024-02-29 10502993 d:RetainedEarningsAccumulatedLosses 2025-02-28 10502993 d:RetainedEarningsAccumulatedLosses 2024-02-29 10502993 c:EntityNoLongerTradingButTradedInPast 2024-03-01 2025-02-28 10502993 c:FRS102 2024-03-01 2025-02-28 10502993 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10502993 c:FullAccounts 2024-03-01 2025-02-28 10502993 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10502993 6 2024-03-01 2025-02-28 10502993 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 10502993 BRITANNIC DEVELOPMENT HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
BRITANNIC DEVELOPMENT HOLDINGS LIMITED REGISTERED NUMBER: 10502993 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 200 |  | 200
|  |  | 200 |  | 200
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 1,429,000 |  | 1,429,000 |
Cash at bank and in hand | 6 | 200 |  | 200 |
|  | 1,429,200 |  | 1,429,200 |
Creditors: amounts falling due within one year |  | (29,200) |  | (29,200) |
Net current assets |  |  | 1,400,000 |  | 1,400,000
Total assets less current liabilities |  |  | 1,400,200 |  | 1,400,200
Net assets |  |  | 1,400,200 |  | 1,400,200
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 1,400,000 |  | 1,400,000
|  |  | 1,400,200 |  | 1,400,200
Page 1
BRITANNIC DEVELOPMENT HOLDINGS LIMITED REGISTERED NUMBER: 10502993 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 For the year ended 28 February 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 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 11 November 2025.
................................................ M Sheridan
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
BRITANNIC DEVELOPMENT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Britannic Development Holdings Limited is a private company limited by shares. The company is incorporated in England & Wales and its registered address is Aston House, Cornwall Avenue, London, N3 1LF. The registered number is 10502993. 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 presented in Sterling (£), which is the functional currency of the entity.
| 2.2 | 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 Statement of income and retained earnings 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.
| 2.3 | 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.
| 2.4 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
BRITANNIC DEVELOPMENT HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 March 2024 | 200
| At 28 February 2025 | 200
5. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 1,429,000 | 1,429,000
|  | 1,429,000 | 1,429,000
6. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 200 | 200
|  | 200 | 200
7. | Related party transactions
| At the balance sheet date the company was owed £1,429,000 (2024: £1,429,000) from its subsidiary company, Britannic Developments Limited. This loan is interest free, unsecured and repayable on demand.
Page 4