Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 2024-03-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 1 1 false true false 13210572 2024-03-01 2025-02-28 13210572 2023-03-01 2024-02-29 13210572 2025-02-28 13210572 2024-02-29 13210572 c:Director1 2024-03-01 2025-02-28 13210572 d:PlantMachinery 2024-03-01 2025-02-28 13210572 d:PlantMachinery 2025-02-28 13210572 d:PlantMachinery 2024-02-29 13210572 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13210572 d:FreeholdInvestmentProperty 2025-02-28 13210572 d:FreeholdInvestmentProperty 2024-02-29 13210572 d:CurrentFinancialInstruments 2025-02-28 13210572 d:CurrentFinancialInstruments 2024-02-29 13210572 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 13210572 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 13210572 d:ShareCapital 2025-02-28 13210572 d:ShareCapital 2024-02-29 13210572 d:RetainedEarningsAccumulatedLosses 2025-02-28 13210572 d:RetainedEarningsAccumulatedLosses 2024-02-29 13210572 c:FRS102 2024-03-01 2025-02-28 13210572 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13210572 c:FullAccounts 2024-03-01 2025-02-28 13210572 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13210572 2 2024-03-01 2025-02-28 13210572 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 13210572 OULDS & WYATT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
OULDS & WYATT LTD REGISTERED NUMBER: 13210572 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,826 |  | 2,284
Investment property | 5 |  | 1,109,161 |  | 1,109,161
|  |  | 1,110,987 |  | 1,111,445
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 61,857 |  | 23,221 |
|  | 61,857 |  | 23,221 |
Creditors: amounts falling due within one year | 7 | (1,123,502) |  | (1,106,251) |
Net current liabilities |  |  | (1,061,645) |  | (1,083,030)
Total assets less current liabilities |  |  | 49,342 |  | 28,415
Net assets |  |  | 49,342 |  | 28,415
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 49,242 |  | 28,315
|  |  | 49,342 |  | 28,415
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 year 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. Page 1
OULDS & WYATT LTD REGISTERED NUMBER: 13210572 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 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:
M R Oulds
Director
Date: 14 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
OULDS & WYATT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Oulds & Wyatt Ltd is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Ground Floor, 45 Pall Mall, London, SW1Y 5JG. 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.
| 2.2 | Revenue
Revenue is recognised in respect of the period for which rent is due to the company.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
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. Page 3
OULDS & WYATT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the director, informed by periodic external valuations, the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | 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 directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 March 2024 | 2,923
| At 28 February 2025 | 2,923
| Depreciation |
| At 1 March 2024 | 640
| Charge for the year on owned assets | 457
| At 28 February 2025 | 1,097
| Net book value |
| At 28 February 2025 | 1,826
| At 29 February 2024 | 2,284
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OULDS & WYATT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 1,109,161
| At 28 February 2025 | 1,109,161
6. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,100
| Other debtors | 20,608 | 10,971
| Prepayments and accrued income | 41,249 | 11,150
|  | 61,857 | 23,221
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 5,251 | 4,111
| Other creditors | 1,115,041 | 1,098,124
| Accruals and deferred income | 3,210 | 4,016
|  | 1,123,502 | 1,106,251
8. | Related party transactions
| At the balance sheet date, M Oulds, a director, was owed £1,115,040 (2024: £1,098,125) by the company.
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