Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 5 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05395736 2024-04-01 2025-03-31 05395736 2023-04-01 2024-03-31 05395736 2025-03-31 05395736 2024-03-31 05395736 c:Director3 2024-04-01 2025-03-31 05395736 c:Director5 2024-04-01 2025-03-31 05395736 d:CurrentFinancialInstruments 2025-03-31 05395736 d:CurrentFinancialInstruments 2024-03-31 05395736 d:Non-currentFinancialInstruments 2025-03-31 05395736 d:Non-currentFinancialInstruments 2024-03-31 05395736 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05395736 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05395736 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 05395736 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05395736 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 05395736 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 05395736 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 05395736 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 05395736 d:ShareCapital 2025-03-31 05395736 d:ShareCapital 2024-03-31 05395736 d:SharePremium 2025-03-31 05395736 d:SharePremium 2024-03-31 05395736 d:CapitalRedemptionReserve 2025-03-31 05395736 d:CapitalRedemptionReserve 2024-03-31 05395736 d:RetainedEarningsAccumulatedLosses 2025-03-31 05395736 d:RetainedEarningsAccumulatedLosses 2024-03-31 05395736 c:OrdinaryShareClass1 2024-04-01 2025-03-31 05395736 c:OrdinaryShareClass1 2025-03-31 05395736 c:OrdinaryShareClass1 2024-03-31 05395736 c:FRS102 2024-04-01 2025-03-31 05395736 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05395736 c:FullAccounts 2024-04-01 2025-03-31 05395736 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05395736 6 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05395736 A BELL HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
A BELL HOLDINGS LIMITED REGISTERED NUMBER: 05395736 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,886,495 |  | 1,886,495
|  |  | 1,886,495 |  | 1,886,495
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 123 |  | 201 |
|  | 123 |  | 201 |
Creditors: amounts falling due within one year | 6 | (121,526) |  | (105,083) |
Net current liabilities |  |  | (121,403) |  | (104,882)
Total assets less current liabilities |  |  | 1,765,092 |  | 1,781,613
Creditors: amounts falling due after more than one year | 7 |  | (484,594) |  | (543,601)
Net assets |  |  | 1,280,498 |  | 1,238,012
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 23,481 |  | 23,481
Share premium account |  |  | 30,932 |  | 30,932
Capital redemption reserve |  |  | 11,582 |  | 11,582
Profit and loss account |  |  | 1,214,503 |  | 1,172,017
|  |  | 1,280,498 |  | 1,238,012
Page 1
A BELL HOLDINGS LIMITED REGISTERED NUMBER: 05395736 BALANCE SHEET (CONTINUED) AS 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 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 L M Ferris | ................................................ Mr Z Hynda
Director | Director
Date: 30 September 2025 |
The notes on pages 3 to 6 form part of these financial statements. Page 2
A BELL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
A Bell Holdings Limited (registered number 05395736) is a members limited liability company limited by shares, incorporated and registered in England. Its registered office and principal place of business is Kingsthorpe Road, Kingsthorpe, Northampton, NN2 6LT. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Investment income
Investment income includes dividends from group undertakings and is recognised in the Profit and Loss account at the date dividends are declared.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Share-based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is not recognised until the excercise of these options with any modifications to the fair value of the options also recognised at this date.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | 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. Page 3
A BELL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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 (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically 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. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.10 | 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 4
A BELL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £nil).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 April 2024 | 1,886,495
| At 31 March 2025 | 1,886,495
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 123 | 201
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 60,059 | 60,059
| Amounts owed to group undertakings | 58,919 | 42,158
| Accruals and deferred income | 2,548 | 2,866
|  | 121,526 | 105,083
| Secured loans The bank loan is secured against the freehold land & buildings of A Bell & Co, Limited on a fixed and floating charge.
Page 5
A BELL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 484,594 | 543,601
| Secured loans The bank loan is secured against the freehold land & buildings of A Bell & Co, Limited on a fixed and floating charge.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Amounts falling due within one year | 60,059 | 60,059
| Amounts falling due 2-5 years | 286,171 | 286,171
| Amounts falling due after more than 5 years | 198,423 | 257,430
|  | 544,653 | 603,660
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 46,962 (2024 - 46,962) Ordinary shares of £0.50 each | 23,481 | 23,481
10. | Related party transactions
| In the opinion of the directors there is no ultimate controlling party. Under section 1A of FRS 102 the Company is exempt from disclosing transactions with 100% owned subsidiaries. There were no other transactions such as is required to be disclosed under section 1A of FRS102.
Page 6