Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false 1 1 false true false 13842931 2024-04-01 2025-03-31 13842931 2023-04-01 2024-03-31 13842931 2025-03-31 13842931 2024-03-31 13842931 c:Director1 2024-04-01 2025-03-31 13842931 d:FreeholdInvestmentProperty 2025-03-31 13842931 d:FreeholdInvestmentProperty 2024-03-31 13842931 d:CurrentFinancialInstruments 2025-03-31 13842931 d:CurrentFinancialInstruments 2024-03-31 13842931 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13842931 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13842931 d:ShareCapital 2025-03-31 13842931 d:ShareCapital 2024-03-31 13842931 d:RevaluationReserve 2025-03-31 13842931 d:RevaluationReserve 2024-03-31 13842931 d:RetainedEarningsAccumulatedLosses 2025-03-31 13842931 d:RetainedEarningsAccumulatedLosses 2024-03-31 13842931 d:OtherDeferredTax 2025-03-31 13842931 d:OtherDeferredTax 2024-03-31 13842931 c:OrdinaryShareClass1 2024-04-01 2025-03-31 13842931 c:OrdinaryShareClass1 2025-03-31 13842931 c:FRS102 2024-04-01 2025-03-31 13842931 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13842931 c:FullAccounts 2024-04-01 2025-03-31 13842931 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13842931 2 2024-04-01 2025-03-31 13842931 e:PoundSterling 2024-04-01 2025-03-31 13842931 d:EntityControlledByKeyManagementPersonnel1 2024-04-01 2025-03-31 13842931 d:EntityControlledByKeyManagementPersonnel1 2025-03-31 13842931 d:EntityControlledByKeyManagementPersonnel2 2024-04-01 2025-03-31 13842931 d:EntityControlledByKeyManagementPersonnel2 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13842931 BRAVER PROPERTY GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
BRAVER PROPERTY GROUP LIMITED REGISTERED NUMBER: 13842931 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 550,000 |  | 550,000
|  |  | 550,000 |  | 550,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 205,701 |  | 5,701 |
Cash at bank and in hand | 6 | 67,033 |  | 240,961 |
|  | 272,734 |  | 246,662 |
Creditors: amounts falling due within one year | 7 | (765,566) |  | (761,341) |
Net current liabilities |  |  | (492,832) |  | (514,679)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (5,968) |  | (5,968)
Net assets |  |  | 51,200 |  | 29,353
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve |  |  | 17,905 |  | 17,905
Profit and loss account |  |  | 33,195 |  | 11,348
|  |  | 51,200 |  | 29,353
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BRAVER PROPERTY GROUP LIMITED REGISTERED NUMBER: 13842931 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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. 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 on 18 November 2025.
Dr G Braverman
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
BRAVER PROPERTY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Braver Property Group Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, United Kingdom, UB8 2FX. The company specialises in the investment and rental of real estate. 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 | Going concern
The financial statements have been prepared on a going concern basis, despite the company reporting net current liabilities of £492,832 (2024 - £514,679). Included within creditors are loans totalling £748,458 (2024 - £743,880) from related parties who have confirmed that they will not seek repayment of the loans until such time as the company has sufficient working capital. On this basis the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | 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. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 3
BRAVER PROPERTY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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.
| 2.6 | Investment property
Investment properties are properties held to earn rent and or capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.
| 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 | 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.
| 2.9 | 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. Page 4
BRAVER PROPERTY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | 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 the Statement of comprehensive income.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 550,000
| At 31 March 2025 | 550,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings | 202,377 | 2,377
| Other debtors | 3,324 | 3,324
|  | 205,701 | 5,701
Page 5
BRAVER PROPERTY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 67,033 | 240,961
|  | 67,033 | 240,961
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,570 | -
| Amounts owed to related undertakings | 748,458 | 743,880
| Corporation tax | 1,228 | 3,628
| Other creditors | 2,500 | 2,500
| Accruals and deferred income | 11,810 | 11,333
|  | 765,566 | 761,341
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 5,968
| At end of year | 5,968
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Potential capital gains tax on sale of property | 5,968 | 5,968
|  | 5,968 | 5,968
Page 6
BRAVER PROPERTY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
10. | Related party transactions
| The company has taken advantage allowed by Financial Reporting Standard 102 not to disclose transactions with the ultimate parent company and other wholly owned subsidiary undertakings of the group. Included within amounts owed by related undertakings is an amount of £202,377 (2024 - £2,377) due from a company with a common director. Included within amounts owed to related undertakings is an amount of £743,880 (2024 - £743,880) due to a company with a common director. Included within amounts owed to related undertakings is an amount of £4,578 (2024 - £Nil) due to a company with a common director.
11. | Ultimate parent undertaking and controlling party
The immediate and ultimate parent company is Han Group Investments Limited, a company incorporated in England and Wales. Its registered office is The Maylands Building, Maylands Avenue, Hemel Hempstead, Hertfordshire, United Kingdom, HP2 7TG. The ultimate controlling parties are the shareholders of Han Group Investments Limited.
Page 7