Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false The principal activity of the company was that of a holding company.1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08318257 2024-04-01 2025-03-31 08318257 2023-04-01 2024-03-31 08318257 2025-03-31 08318257 2024-03-31 08318257 c:Director1 2024-04-01 2025-03-31 08318257 d:OfficeEquipment 2024-04-01 2025-03-31 08318257 d:OfficeEquipment 2025-03-31 08318257 d:OfficeEquipment 2024-03-31 08318257 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08318257 d:CurrentFinancialInstruments 2025-03-31 08318257 d:CurrentFinancialInstruments 2024-03-31 08318257 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08318257 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08318257 d:ShareCapital 2025-03-31 08318257 d:ShareCapital 2024-03-31 08318257 d:OtherMiscellaneousReserve 2025-03-31 08318257 d:OtherMiscellaneousReserve 2024-03-31 08318257 d:RetainedEarningsAccumulatedLosses 2025-03-31 08318257 d:RetainedEarningsAccumulatedLosses 2024-03-31 08318257 c:FRS102 2024-04-01 2025-03-31 08318257 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08318257 c:FullAccounts 2024-04-01 2025-03-31 08318257 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08318257 6 2024-04-01 2025-03-31 08318257 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08318257 TEXT MANAGEMENT (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TEXT MANAGEMENT (HOLDINGS) LIMITED REGISTERED NUMBER: 08318257 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,209 |  | 1,612
Investments | 5 |  | 225 |  | 225
|  |  | 1,434 |  | 1,837
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,466,802 |  | 557,020 |
Cash at bank and in hand | 7 | 5,083 |  | 25,340 |
|  | 1,471,885 |  | 582,360 |
Creditors: amounts falling due within one year | 8 | (222,148) |  | (115,851) |
Net current assets |  |  | 1,249,737 |  | 466,509
Total assets less current liabilities |  |  | 1,251,171 |  | 468,346
Net assets |  |  | 1,251,171 |  | 468,346
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 175 |  | 175
Other reserves |  |  | 25 |  | 25
Profit and loss account |  |  | 1,250,971 |  | 468,146
|  |  | 1,251,171 |  | 468,346
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TEXT MANAGEMENT (HOLDINGS) LIMITED REGISTERED NUMBER: 08318257 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 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 on 21 January 2026.
................................................ James Swift
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Text Management (Holdings) Limited is a private company limited by share capital. The Company was incorporated in England and Wales. The principal activity of the Company throughout the year was that of a management company. 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 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | 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: 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.
| 2.4 | 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. Page 3
TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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 reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 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.
| 2.7 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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 4
TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | 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
| Staff costs were as follows:
| The Company has no employees other than the director, who did not receive any remuneration (2024 - £Nil).
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 5,094
| At 31 March 2025 | 5,094
| Depreciation |
| At 1 April 2024 | 3,482
| Charge for the year on owned assets | 403
| At 31 March 2025 | 3,885
| Net book value |
| At 31 March 2025 | 1,209
| At 31 March 2024 | 1,612
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TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 225
| At 31 March 2025 | 225
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TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 131
| Amounts owed by joint ventures and associated undertakings | 1,466,802 | 556,889
|  | 1,466,802 | 557,020
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,083 | 25,340
|  | 5,083 | 25,340
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 98,641 | -
| Amounts owed to joint ventures | 106,054 | 106,054
| Corporation tax | 11,959 | 4,375
| Other creditors | 4,000 | 4,000
| Accruals and deferred income | 1,494 | 1,422
|  | 222,148 | 115,851
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TEXT MANAGEMENT (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Related party transactions
| During the year the Company made net transactions of £98,772 (2024 - £319,068) with Text Management Limited, a subsidiary company. At the year end the Company owed £98,641 (2024 - £131 owed from) to Text Management Limited. Also during the year the Company made net transactions of £625,543 (2024 - £22,753) with Team West Limited, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company was owed £675,543 (2024 - £50,000) from Team West Limited. Also during the year the Company made net transactions of £Nil (2024 - £Nil) with KKWJS Limited, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company owed £105,904 (2024 - £105,904) to KKWJS Limited. Also during the year the Company made net transactions of £Nil (2024 - £2,256) with Thatcham Swift Limited, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company was owed £253,121 (2024 - £253,121) from Thatcham Swift Limited. Also during the year the Company made net transactions of £82,123 (2024 - £50,000) with COT Automotive Investments Limited, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company was owed £307,749 (2024 - £225,626) by COT Automotive Investments Limited. Also during the year the Company made net transactions of £47,108 (2024 - £28,142) with JRS Lettings Europe SRL, an Italian company belonging to the director, James Swift. At the year end the Company was owed £75,250 (2024 - £28,142) by JRS Lettings Europe SRL. Also during the year the Company made transactions of £100,000 (2024 - £Nil) with NS888 Ltd, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company was owed £100,000 (2024 - £Nil) by NS888 Ltd. Also during the year the Company made transactions of £40,140 (2024 - £Nil) with The Gym Factory Swindon Ltd, a company in which the director, James Swift, is also a director and shareholder. At the year end the Company was owed £40,140 (2024 - £Nil) by The Gym Factory Swindon Ltd.
10. | Controlling party
The Company is controlled by the director, James Swift, by virtue of his shareholding as described in the director's report. The Company is exempt from preparing and delivering group accounts.
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