Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true true false 2024-02-21 false No description of principal activity 1 15510749 2024-02-20 15510749 2024-02-21 2025-02-28 15510749 2023-02-21 2024-02-20 15510749 2025-02-28 15510749 c:Director1 2024-02-21 2025-02-28 15510749 d:FreeholdInvestmentProperty 2024-02-21 2025-02-28 15510749 d:FreeholdInvestmentProperty 2025-02-28 15510749 d:CurrentFinancialInstruments 2025-02-28 15510749 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 15510749 d:ShareCapital 2025-02-28 15510749 d:RetainedEarningsAccumulatedLosses 2025-02-28 15510749 c:OrdinaryShareClass1 2024-02-21 2025-02-28 15510749 c:OrdinaryShareClass1 2025-02-28 15510749 c:FRS102 2024-02-21 2025-02-28 15510749 c:AuditExempt-NoAccountantsReport 2024-02-21 2025-02-28 15510749 c:FullAccounts 2024-02-21 2025-02-28 15510749 c:PrivateLimitedCompanyLtd 2024-02-21 2025-02-28 15510749 e:PoundSterling 2024-02-21 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15510749 BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 28 FEBRUARY 2025
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD REGISTERED NUMBER: 15510749 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 894,093
|  |  | 894,093
Current assets |  |  |
Debtors: amounts falling due within one year |  | 581 |
Cash at bank and in hand |  | 35,290 |
|  | 35,871 |
Creditors: amounts falling due within one year |  | (891,633) |
Net current (liabilities)/assets |  |  | (855,762)
Total assets less current liabilities |  |  | 38,331
Net assets |  |  | 38,331
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 38,330
|  |  | 38,331
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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 on 20 January 2026. Page 1
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD REGISTERED NUMBER: 15510749 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025
Misba Hiridjee
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
1. | General information
Blackstone Holdings & Investments 2 Limited is a private company, limited by shares, registered in England and Wales under company number 15510749. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£). These financial statements cover the period from the date of incorporation of 21 February 2024 to 28 February 2025. 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 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 3
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.2 | Revenue (continued)
| 2.3 | 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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 4
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 894,093
| At 28 February 2025 | 894,093
| Comprising |
| Cost | 894,093
| At 28 February 2025 | 894,093
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Historic cost | 894,093
|  | 894,093
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 580
| Other debtors | 1
|  | 581
Page 5
BLACKSTONE HOLDINGS & INVESTMENTS 2 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 35,290
|  | 35,290
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 11,213
| Other creditors | 879,670
| Accruals and deferred income | 750
|  | 891,633
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary shares share of £1.00 | 1
On the date of incorporation the company issued 1 ordinary share with a nominal value of £1.
9. | Related party transactions
| At the period end the company owed the director £879,670. This is included in other creditors.
10. | Controlling party
The ultimate controlling party is the director.
Page 6