Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 3 true 2024-04-01 true true true true true false Holding company 3 true 12728005 2024-04-01 2025-03-31 12728005 2023-04-01 2024-03-31 12728005 2025-03-31 12728005 2024-03-31 12728005 c:Director1 2024-04-01 2025-03-31 12728005 d:CurrentFinancialInstruments 2025-03-31 12728005 d:CurrentFinancialInstruments 2024-03-31 12728005 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12728005 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12728005 d:ShareCapital 2025-03-31 12728005 d:ShareCapital 2024-03-31 12728005 c:EntityHasNeverTraded 2024-04-01 2025-03-31 12728005 c:FRS102 2024-04-01 2025-03-31 12728005 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12728005 c:FullAccounts 2024-04-01 2025-03-31 12728005 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12728005 6 2024-04-01 2025-03-31 12728005 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12728005 COMMODITY CENTRE OSPREY HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
COMMODITY CENTRE OSPREY HOLDINGS LIMITED REGISTERED NUMBER: 12728005 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 10 |  | 10 |
Creditors: amounts falling due within one year | 5 | (10) |  | (10) |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
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COMMODITY CENTRE OSPREY HOLDINGS LIMITED REGISTERED NUMBER: 12728005 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 For the year ended 31 March 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 profit and loss account 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 A Gunn
Director
Date: 4 December 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
COMMODITY CENTRE OSPREY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Commodity Centre Osprey Holdings Limited is a limited liability Company incorporated in England and Wales. The Company was incorporated on 8 July 2020 under the Company registration number 12728005. The registered office is Commodity House, Braxted Road, Great Braxted, Witham, Essex, CM8 3EW. The financial statements are presented in pound sterling which is the functional currency of the Company and have been rounded to the nearest pound. The significant accounting policies applied in the presentation of these financial statements are set out below. 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 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Commodity Centre (Group) Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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. Page 3
COMMODITY CENTRE OSPREY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 100
| At 31 March 2025 | 100
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 10 | 10
|  | 10 | 10
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 10 | 10
|  | 10 | 10
| An unlimited multilateral guarantee is in place between Commodity Centre (Group) Limited, Commodity Centre Limited, Routebuy Limited, Commodity Centre UK Limited, Commodity Centre Europe Limited, Commodity Technical Services Limited, Commodity Centre Property Holdings Limited, Quantuvis Limited, Commodity Centre Falcon Terminal Limited, Commodity Store Limited, Commodity Centre Osprey Holdings Limited and Commodity Centre Osprey Terminal Limited.
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COMMODITY CENTRE OSPREY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Related party transactions
| The Company has taken advantage of the exemption in Section 33.1A in FRS 102 from the requirement to disclose transactions entered into with its parent company as a wholly owned subsidiary, or with any other wholly owned members of the Group.
7. | Controlling party
The Company is a subsidiary of Commodity Centre (Group) Limited, a Company incorporated in England and Wales. The registered office is Commodity House, Braxted Road, Great Braxted, Essex, CM8 3EW. Commodity Centre (Group) Limited is the parent of the smallest group for which consolidated financial statements are drawn up and made publicly available.
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