Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false No description of principal activity 1 1 true true false 07549016 2024-05-01 2025-04-30 07549016 2023-05-01 2024-04-30 07549016 2025-04-30 07549016 2024-04-30 07549016 c:Director1 2024-05-01 2025-04-30 07549016 d:OfficeEquipment 2024-05-01 2025-04-30 07549016 d:OfficeEquipment 2025-04-30 07549016 d:OfficeEquipment 2024-04-30 07549016 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07549016 d:CurrentFinancialInstruments 2025-04-30 07549016 d:CurrentFinancialInstruments 2024-04-30 07549016 d:Non-currentFinancialInstruments 2025-04-30 07549016 d:Non-currentFinancialInstruments 2024-04-30 07549016 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 07549016 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07549016 d:ShareCapital 2025-04-30 07549016 d:ShareCapital 2024-04-30 07549016 d:OtherMiscellaneousReserve 2025-04-30 07549016 d:OtherMiscellaneousReserve 2024-04-30 07549016 d:RetainedEarningsAccumulatedLosses 2025-04-30 07549016 d:RetainedEarningsAccumulatedLosses 2024-04-30 07549016 c:OrdinaryShareClass1 2024-05-01 2025-04-30 07549016 c:OrdinaryShareClass1 2025-04-30 07549016 c:OrdinaryShareClass1 2024-04-30 07549016 c:OrdinaryShareClass2 2024-05-01 2025-04-30 07549016 c:OrdinaryShareClass2 2025-04-30 07549016 c:OrdinaryShareClass2 2024-04-30 07549016 c:FRS102 2024-05-01 2025-04-30 07549016 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07549016 c:FullAccounts 2024-05-01 2025-04-30 07549016 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07549016 2 2024-05-01 2025-04-30 07549016 6 2024-05-01 2025-04-30 07549016 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07549016 N R T LORIMER LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
N R T LORIMER LIMITED REGISTERED NUMBER: 07549016 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 144 |  | 245
|  |  | 144 |  | 245
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 106,858 |  | 161,666 |
Debtors: amounts falling due within one year | 5 | 47 |  | 94 |
Cash at bank and in hand | 6 | 328,248 |  | 369,238 |
|  | 435,153 |  | 530,998 |
Creditors: amounts falling due within one year | 7 | (12,527) |  | (35,992) |
Net current assets |  |  | 422,626 |  | 495,006
Total assets less current liabilities |  |  | 422,770 |  | 495,251
Net assets |  |  | 422,770 |  | 495,251
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 3 |  | 3
Other reserves |  |  | 332,886 |  | 322,103
Profit and loss account |  |  | 89,881 |  | 173,145
|  |  | 422,770 |  | 495,251
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N R T LORIMER LIMITED REGISTERED NUMBER: 07549016 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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:
N R T Lorimer
Director
Date: 20 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
N R T LORIMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
N R T Lorimer Limited, 07549016, is a private limited company limited by shares, incoporated in England and Wales, with its registered office and principal place of business at Chapter House, North Abbey Lawn, Abbey Foregate, Shrewsbury, Shropshire, SY2 5DE. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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:
|  |  |  | Office equipment | - | 20% straight line
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. Page 3
N R T LORIMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | 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 Profit and loss account 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.
| 2.6 | 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.
| 2.7 | 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.
| 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 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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N R T LORIMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 2,313
| Additions | 180
| At 30 April 2025 | 2,493
| Depreciation |
| At 1 May 2024 | 2,068
| Charge for the year on owned assets | 281
| At 30 April 2025 | 2,349
| Net book value |
| At 30 April 2025 | 144
| At 30 April 2024 | 245
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Due from participating interests | 106,858 | 161,666
|  | 106,858 | 161,666
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Prepayments and accrued income | 47 | 94
|  | 47 | 94
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N R T LORIMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 328,248 | 369,238
|  | 328,248 | 369,238
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 506 | -
| Other creditors | 11,187 | 35,224
| Accruals and deferred income | 834 | 768
|  | 12,527 | 35,992
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 270 (2024 - 270) Ordinary 'A' shares of £0.01 each | 2.70 | 2.70
|  | 30 (2024 - 30) Ordinary 'B' shares of £0.01 each | 0.30 | 0.30
|  |  | 3.00 | 3.00
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