Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false 2024-05-01 No description of principal activity 4 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09102032 2024-05-01 2025-04-30 09102032 2023-05-01 2024-04-30 09102032 2025-04-30 09102032 2024-04-30 09102032 c:Director1 2024-05-01 2025-04-30 09102032 d:CurrentFinancialInstruments 2025-04-30 09102032 d:CurrentFinancialInstruments 2024-04-30 09102032 d:Non-currentFinancialInstruments 1 2025-04-30 09102032 d:Non-currentFinancialInstruments 1 2024-04-30 09102032 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 09102032 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09102032 d:ShareCapital 2025-04-30 09102032 d:ShareCapital 2024-04-30 09102032 d:RetainedEarningsAccumulatedLosses 2025-04-30 09102032 d:RetainedEarningsAccumulatedLosses 2024-04-30 09102032 c:OrdinaryShareClass1 2024-05-01 2025-04-30 09102032 c:OrdinaryShareClass1 2025-04-30 09102032 c:OrdinaryShareClass1 2024-04-30 09102032 c:OrdinaryShareClass2 2024-05-01 2025-04-30 09102032 c:OrdinaryShareClass2 2025-04-30 09102032 c:OrdinaryShareClass2 2024-04-30 09102032 c:OrdinaryShareClass3 2024-05-01 2025-04-30 09102032 c:OrdinaryShareClass3 2025-04-30 09102032 c:OrdinaryShareClass3 2024-04-30 09102032 c:OrdinaryShareClass4 2024-05-01 2025-04-30 09102032 c:OrdinaryShareClass4 2025-04-30 09102032 c:OrdinaryShareClass4 2024-04-30 09102032 c:OrdinaryShareClass5 2024-05-01 2025-04-30 09102032 c:OrdinaryShareClass5 2025-04-30 09102032 c:OrdinaryShareClass5 2024-04-30 09102032 c:PreferenceShareClass1 2024-05-01 2025-04-30 09102032 c:PreferenceShareClass1 2025-04-30 09102032 c:PreferenceShareClass1 2024-04-30 09102032 c:FRS102 2024-05-01 2025-04-30 09102032 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09102032 c:FullAccounts 2024-05-01 2025-04-30 09102032 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09102032 6 2024-05-01 2025-04-30 09102032 f:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09102032 DIGITAL PHONE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
DIGITAL PHONE HOLDINGS LIMITED REGISTERED NUMBER: 09102032 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,210,185 |  | 1,210,185
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 40,534 |  | 40,534 |
Cash at bank and in hand |  | 590 |  | 590 |
|  | 41,124 |  | 41,124 |
Total assets less current liabilities |  |  | 1,251,309 |  | 1,251,309
Non-current liabilities |  |  |  |  |
Creditors: amounts falling due after more than one year | 6 |  | (900,000) |  | (900,000)
Net assets |  |  | 351,309 |  | 351,309
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 351,209 |  | 351,209
|  |  | 351,309 |  | 351,309
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:
................................................ P D Rider
Director
Date: 13 January 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
DIGITAL PHONE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Digital Phone Holdings Limited is a private company limited by shares incorporated in the United Kingdom with a company registration number of 09102032. The registered office is Connectivity House, Southtown Road, Great Yarmouth, Norfolk, NR31 0JJ. The company's principal activity is that of a holding company. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £. 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 | Going concern
The company generates its income from dividends receivable from group companies. These group companies have continued to trade profitably post year end, with cash resources and reserves considerably increasing. The directors consider these companies will continue to trade for the foreseeable future at these enhanced levels. As a result, the directors have considered a period of 12 months from the date of approval of the financial statements and on the basis of the post year end results by group companies, have prepared the accounts on the going concern basis.
| 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.
| 2.5 | 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.
| 2.6 | 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. Page 2
DIGITAL PHONE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | 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. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 1,210,185
| At 30 April 2025 | 1,210,185
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 40,534 | 40,534
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Share capital treated as debt | 900,000 | 900,000
Page 3
DIGITAL PHONE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shares classified as equity
|  | Allotted, called up and fully paid |  |
|  | 4,335 (2024 - 4,335) Ordinary 'A' shares of £0.01 each | 43 | 43
|  | 4,165 (2024 - 4,165) Ordinary 'B' shares of £0.01 each | 42 | 42
|  | 500 (2024 - 500) Ordinary 'C' shares of £0.01 each | 5 | 5
|  | 500 (2024 - 500) Ordinary 'D' shares of £0.01 each | 5 | 5
|  | 500 (2024 - 500) Ordinary 'E' shares of £0.01 each | 5 | 5
|  |  | 100 | 100
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shares classified as debt
|  | Allotted, called up and fully paid |  |
|  | 900,000 (2024 - 900,000) Preference shares of £1.00 each | 900,000 | 900,000
Page 4