Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 true No description of principal activity 3 2024-05-01 false 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03709152 2024-05-01 2025-04-30 03709152 2023-05-01 2024-04-30 03709152 2025-04-30 03709152 2024-04-30 03709152 c:Director1 2024-05-01 2025-04-30 03709152 d:Buildings 2024-05-01 2025-04-30 03709152 d:Buildings 2025-04-30 03709152 d:Buildings 2024-04-30 03709152 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03709152 d:PlantMachinery 2024-05-01 2025-04-30 03709152 d:PlantMachinery 2025-04-30 03709152 d:PlantMachinery 2024-04-30 03709152 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03709152 d:MotorVehicles 2024-05-01 2025-04-30 03709152 d:MotorVehicles 2025-04-30 03709152 d:MotorVehicles 2024-04-30 03709152 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03709152 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03709152 d:CurrentFinancialInstruments 2025-04-30 03709152 d:CurrentFinancialInstruments 2024-04-30 03709152 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03709152 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03709152 d:ShareCapital 2025-04-30 03709152 d:ShareCapital 2024-04-30 03709152 d:RetainedEarningsAccumulatedLosses 2025-04-30 03709152 d:RetainedEarningsAccumulatedLosses 2024-04-30 03709152 c:FRS102 2024-05-01 2025-04-30 03709152 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03709152 c:FullAccounts 2024-05-01 2025-04-30 03709152 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03709152 6 2024-05-01 2025-04-30 03709152 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 03709152 RI BLOW LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
RI BLOW LTD REGISTERED NUMBER: 03709152 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,215,141 |  | 1,848,005
Investments | 5 |  | - |  | 100
|  |  | 1,215,141 |  | 1,848,105
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 265,803 |  | 232,941 |
Cash at bank and in hand | 7 | 128,877 |  | 127,577 |
|  | 394,680 |  | 360,518 |
Creditors: amounts falling due within one year | 8 | (27,407) |  | (151,261) |
Net current assets |  |  | 367,273 |  | 209,257
Total assets less current liabilities |  |  | 1,582,414 |  | 2,057,362
Net assets |  |  | 1,582,414 |  | 2,057,362
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,100 |  | 3,100
Profit and loss account |  |  | 1,579,314 |  | 2,054,262
|  |  | 1,582,414 |  | 2,057,362
Page 1
RI BLOW LTD REGISTERED NUMBER: 03709152 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 15 January 2026.
O I Blow
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
RI BLOW LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
The company is a private limited company, which is incorporated and registered in England (registration number: 03709152). The address of the registered office is 55a Portland Square, Sutton In Ashfield, Nottinghamshire, NG17 1AZ. 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.
| 2.3 | 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. Page 3
RI BLOW LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 5% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
RI BLOW LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 1,531,525 | 401,590 | 51,890 | 1,985,005
| Disposals | (646,889) | - | - | (646,889)
| At 30 April 2025 | 884,636 | 401,590 | 51,890 | 1,338,116
| Depreciation |  |  |  |
| At 1 May 2024 | 37,182 | 60,240 | 39,577 | 136,999
| Charge for the year on owned assets | 4,811 | 20,080 | 3,078 | 27,969
| Disposals | (41,993) | - | - | (41,993)
| At 30 April 2025 | - | 80,320 | 42,655 | 122,975
| Net book value |  |  |  |
| At 30 April 2025 | 884,636 | 321,270 | 9,235 | 1,215,141
| At 30 April 2024 | 1,494,342 | 341,350 | 12,313 | 1,848,005
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| At 1 May 2024 | 100
| Disposals | (100)
| At 30 April 2025 | -
Page 5
RI BLOW LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,362 | -
| Other debtors | 260,701 | 227,449
| Prepayments and accrued income | 2,740 | 5,492
|  | 265,803 | 232,941
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 128,877 | 127,577
|  | 128,877 | 127,577
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 19,212 | 42,406
| Other creditors | - | 99,729
| Accruals and deferred income | 8,195 | 9,126
|  | 27,407 | 151,261
Page 6