Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 holding company 2024-11-01 false 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.false 15498612 2024-11-01 2025-10-31 15498612 2024-02-17 2024-10-31 15498612 2025-10-31 15498612 2024-10-31 15498612 c:Director1 2024-11-01 2025-10-31 15498612 c:Director2 2024-11-01 2025-10-31 15498612 d:CurrentFinancialInstruments 2025-10-31 15498612 d:CurrentFinancialInstruments 2024-10-31 15498612 d:Non-currentFinancialInstruments 2025-10-31 15498612 d:Non-currentFinancialInstruments 2024-10-31 15498612 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 15498612 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 15498612 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 15498612 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 15498612 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-10-31 15498612 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 15498612 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-10-31 15498612 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 15498612 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-10-31 15498612 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 15498612 d:ShareCapital 2025-10-31 15498612 d:ShareCapital 2024-10-31 15498612 d:RetainedEarningsAccumulatedLosses 2025-10-31 15498612 d:RetainedEarningsAccumulatedLosses 2024-10-31 15498612 c:OrdinaryShareClass1 2024-11-01 2025-10-31 15498612 c:OrdinaryShareClass1 2025-10-31 15498612 c:OrdinaryShareClass1 2024-10-31 15498612 c:FRS102 2024-11-01 2025-10-31 15498612 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15498612 c:FullAccounts 2024-11-01 2025-10-31 15498612 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15498612 6 2024-11-01 2025-10-31 15498612 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15498612 FRANK & SCOTT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
FRANK & SCOTT LIMITED REGISTERED NUMBER: 15498612 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 753,750 |  | 753,750
|  |  | 753,750 |  | 753,750
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 138,000 |  | - |
Cash at bank and in hand | 6 | 50 |  | 50 |
|  | 138,050 |  | 50 |
Creditors: amounts falling due within one year | 7 | (288,000) |  | (128,750) |
Net current liabilities |  |  | (149,950) |  | (128,700)
Total assets less current liabilities |  |  | 603,800 |  | 625,050
Creditors: amounts falling due after more than one year | 8 |  | (550,000) |  | (625,000)
Net assets |  |  | 53,800 |  | 50
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 50 |  | 50
Profit and loss account |  |  | 53,750 |  | -
|  |  | 53,800 |  | 50
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FRANK & SCOTT LIMITED REGISTERED NUMBER: 15498612 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 9 February 2026.
Mrs M Scott-Beaulieu | Mr M Scott-Beaulieu
Director | Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FRANK & SCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Frank & Scott Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. The company's principal activity is that of a holding company of a trading subsidiary. 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 2 (2024 - 2).
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FRANK & SCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 753,750
| At 31 October 2025 | 753,750
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 138,000 | -
|  | 138,000 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 50 | 50
|  | 50 | 50
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 75,000 | 75,000
| Amounts owed to group undertakings | - | 53,750
| Other creditors | 213,000 | -
|  | 288,000 | 128,750
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FRANK & SCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 550,000 | 625,000
|  | 550,000 | 625,000
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 75,000 | 75,000
| Amounts falling due 1-2 years |  |
| Other loans | 75,000 | 75,000
| Amounts falling due 2-5 years |  |
| Other loans | 225,000 | 225,000
| Amounts falling due after more than 5 years |  |
| Other loans | 250,000 | 325,000
|  | 625,000 | 700,000
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary shares of £1.00 each | 50 | 50
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FRANK & SCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
11. | Related party transactions
| The directors have an interest in dividends paid during the period of £335,550 (2024: £Nil). Included within other debtors due within one year is a balance owed from the subsidiary company of £138,000 (2024: £53,750 owed to subsidiary). Included within other creditors due within one year is a balance owed to the directors of £213,000 (2024: £Nil). Dividend income of £335,550 was received from the subsidiary company during the period (2024: £26,360).
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