Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01 false No description of principal activity 6 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07890481 2024-04-01 2025-03-31 07890481 2023-04-01 2024-03-31 07890481 2025-03-31 07890481 2024-03-31 07890481 c:Director2 2024-04-01 2025-03-31 07890481 d:OfficeEquipment 2024-04-01 2025-03-31 07890481 d:ComputerEquipment 2025-03-31 07890481 d:ComputerEquipment 2024-03-31 07890481 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07890481 d:FreeholdInvestmentProperty 2025-03-31 07890481 d:FreeholdInvestmentProperty 2024-03-31 07890481 d:CurrentFinancialInstruments 2025-03-31 07890481 d:CurrentFinancialInstruments 2024-03-31 07890481 d:Non-currentFinancialInstruments 2025-03-31 07890481 d:Non-currentFinancialInstruments 2024-03-31 07890481 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07890481 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07890481 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07890481 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07890481 d:ShareCapital 2025-03-31 07890481 d:ShareCapital 2024-03-31 07890481 d:InvestmentPropertiesRevaluationReserve 2025-03-31 07890481 d:InvestmentPropertiesRevaluationReserve 2024-03-31 07890481 d:RetainedEarningsAccumulatedLosses 2025-03-31 07890481 d:RetainedEarningsAccumulatedLosses 2024-03-31 07890481 c:FRS102 2024-04-01 2025-03-31 07890481 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07890481 c:FullAccounts 2024-04-01 2025-03-31 07890481 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07890481 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07890481
| The YW Investment Company Limited Financial statements Information for filing with the registrar 31 March 2025 |
The YW Investment Company Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 1,059 |  | 2,239
Investment property |  |  | 4,110,000 |  | 4,110,000
|  |  | 4,111,059 |  | 4,112,239
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | - |  | 7,450,000 |
Debtors: amounts falling due within one year | 6 | 327,624 |  | 569,714 |
Bank and cash balances |  | 110,778 |  | 72,823 |
|  | 438,402 |  | 8,092,537 |
Creditors: amounts falling due within one year | 7 | (1,538,033) |  | (1,766,786) |
Net current (liabilities)/assets |  |  | (1,099,631) |  | 6,325,751
Total assets less current liabilities |  |  | 3,011,428 |  | 10,437,990
Creditors: amounts falling due after more than one year | 8 |  | (2,315,000) |  | (9,765,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (650) |  | - |
|  |  | (650) |  | -
Net assets |  |  | 695,778 |  | 672,990
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Investment property reserve |  |  | 108,738 |  | 108,738
Profit and loss account |  |  | 577,040 |  | 554,252
Shareholders' funds |  |  | 695,778 |  | 672,990
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The YW Investment Company Limited
Balance sheet (continued) 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 on 24 September 2025.
E R T Yuill
Director
Company registered number: 07890481 The notes on pages 3 to 8 form part of these financial statements. 2
The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
The YW Investment Company Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom. The address of the registered office is Hub 1 The Innovation Centre, Venture Court, Queens Meadow Business Park, Hartlepool, TS25 5TG. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises revenue recognised by the company in respects of rents receivable during the year, exclusive of VAT.
| 2.3 | 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 balance sheet 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 balance sheet 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 balance sheet date. 3
The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.4 | 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, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Office equipment | - | 3 years
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.
| 2.5 | Investment property
Investment property is carried at fair value determined annually and derived from 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.
| 2.6 | Financial instruments
Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024: 6).
4
The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 April 2024 | 16,199
| At 31 March 2025 | 16,199
| Depreciation |
| At 1 April 2024 | 13,960
| Charge for the year | 1,180
| At 31 March 2025 | 15,140
| Net book value |
| At 31 March 2025 | 1,059
| At 31 March 2024 | 2,239
5
The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 4,110,000
| At 31 March 2025 | 4,110,000
No formal valuations were made in 2025, the last formal valuation was made in 2023 by Knight Frank, on an open market value for existing use basis. The directors are satisfied that the carrying value at the year end was consistent with their assessment of market value.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 April 2024 | 108,738 | 108,738
| At 31 March 2025 | 108,738 | 108,738
| If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 4,001,262 | 4,001,262
|  | 4,001,262 | 4,001,262
6
The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Loan due from related party | - | 7,450,000
|  | - | 7,450,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 16,650 | 16,418
| Loan due from related party | - | 200,000
| Other debtors | 310,974 | 353,296
|  | 327,624 | 569,714
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 200,000
| Trade creditors | 10,952 | 20,538
| Corporation tax | 9,157 | 10,157
| Other taxation and social security | 8,377 | 6,821
| Other creditors | 1,446,142 | 1,476,319
| Accruals and deferred income | 63,405 | 52,951
|  | 1,538,033 | 1,766,786
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The YW Investment Company Limited
Notes to the financial statements Year ended 31 March 2025
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,125,000 | 9,575,000
| Other loans | 190,000 | 190,000
|  | 2,315,000 | 9,765,000
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,125,000 | 9,775,000
|  | 2,125,000 | 9,775,000
| Details of security provided:
Bank loans are secured by way of a fixed and floating charge over the assets of the company. The company is party to a multilateral guarantee with Mowden Park Estate Company Limited and South Shore One Limited to support the borrowings of the company from its bankers. At 31 March 2025, amounts covered by this guarantee were £2,125,000 (2024: £9,775,000).
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