Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 false 2024-03-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02900030 2024-03-01 2025-02-28 02900030 2023-03-01 2024-02-29 02900030 2025-02-28 02900030 2024-02-29 02900030 2023-03-01 02900030 c:Director2 2024-03-01 2025-02-28 02900030 d:FreeholdInvestmentProperty 2025-02-28 02900030 d:FreeholdInvestmentProperty 2024-02-29 02900030 d:CurrentFinancialInstruments 2025-02-28 02900030 d:CurrentFinancialInstruments 2024-02-29 02900030 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 02900030 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 02900030 d:ShareCapital 2025-02-28 02900030 d:ShareCapital 2024-02-29 02900030 d:InvestmentPropertiesRevaluationReserve 2025-02-28 02900030 d:InvestmentPropertiesRevaluationReserve 2024-02-29 02900030 d:RetainedEarningsAccumulatedLosses 2025-02-28 02900030 d:RetainedEarningsAccumulatedLosses 2024-02-29 02900030 c:FRS102 2024-03-01 2025-02-28 02900030 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 02900030 c:FullAccounts 2024-03-01 2025-02-28 02900030 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 02900030 d:OtherDeferredTax 2025-02-28 02900030 d:OtherDeferredTax 2024-02-29 02900030 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 02900030 BATTLECRAFT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
BATTLECRAFT LIMITED REGISTERED NUMBER: 02900030 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 385,000 |  | 385,000
|  |  | 385,000 |  | 385,000
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 296 |  | 1,399 |
|  | 296 |  | 1,399 |
Creditors: amounts falling due within one year | 6 | (75,488) |  | (91,936) |
Net current liabilities |  |  | (75,192) |  | (90,537)
Total assets less current liabilities |  |  | 309,808 |  | 294,463
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (15,500) |  | (15,500) |
|  |  | (15,500) |  | (15,500)
Net assets |  |  | 294,308 |  | 278,963
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Investment property reserve |  |  | 227,487 |  | 227,487
Profit and loss account |  |  | 66,819 |  | 51,474
|  |  | 294,308 |  | 278,963
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 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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
BATTLECRAFT LIMITED REGISTERED NUMBER: 02900030 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 February 2026.
Jennifer Biswell
Director
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BATTLECRAFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Battlecraft Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered address can be found on the company information page. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 recognition
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:
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
BATTLECRAFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 385,000
| At 28 February 2025 | 385,000
The 2025 valuations was made by the director, on an open market value basis.
5. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 296 | 1,399
|  | 296 | 1,399
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BATTLECRAFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Payments received on account | 8,110 | 8,110
| Corporation tax | 3,600 | 1,723
| Other taxation and social security | 329 | 4,115
| Other creditors | 56,455 | 73,474
| Accruals and deferred income | 6,994 | 4,514
|  | 75,488 | 91,936
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (15,500) | (15,500)
| At end of year | (15,500) | (15,500)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Property revaluation | (15,500) | (15,500)
|  | (15,500) | (15,500)
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