Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 0 0 2024-06-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity false false true false 12223905 2024-06-01 2025-05-31 12223905 2023-06-01 2024-05-31 12223905 2025-05-31 12223905 2024-05-31 12223905 c:Director1 2024-06-01 2025-05-31 12223905 d:CurrentFinancialInstruments 2025-05-31 12223905 d:CurrentFinancialInstruments 2024-05-31 12223905 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 12223905 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12223905 d:ShareCapital 2025-05-31 12223905 d:ShareCapital 2024-05-31 12223905 d:RetainedEarningsAccumulatedLosses 2025-05-31 12223905 d:RetainedEarningsAccumulatedLosses 2024-05-31 12223905 c:FRS102 2024-06-01 2025-05-31 12223905 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12223905 c:FullAccounts 2024-06-01 2025-05-31 12223905 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12223905 2 2024-06-01 2025-05-31 12223905 6 2024-06-01 2025-05-31 12223905 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 12223905 O BROTHERHOOD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
O BROTHERHOOD LIMITED REGISTERED NUMBER: 12223905 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,075,889 |  | 1,021,530
|  |  | 1,075,889 |  | 1,021,530
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 152 |  | 152 |
Bank and cash balances |  | 60,260 |  | 70,667 |
|  | 60,412 |  | 70,819 |
Creditors: amounts falling due within one year | 6 | (1,070,227) |  | (1,060,050) |
Net current liabilities |  |  | (1,009,815) |  | (989,231)
Total assets less current liabilities |  |  | 66,074 |  | 32,299
Net assets |  |  | 66,074 |  | 32,299
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 65,974 |  | 32,199
|  |  | 66,074 |  | 32,299
Page 1
O BROTHERHOOD LIMITED REGISTERED NUMBER: 12223905 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 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 by:
O Brotherhood
Director
Date: 24 February 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
O BROTHERHOOD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
O Brotherhood Limited, registered company number 12223905, is a privately owned company limited by shares and is incorporated in England & Wales. The registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT. 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 reporting date in the countries where the Company operates and generates income.
| 2.4 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | 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.
| 2.6 | 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. Page 3
O BROTHERHOOD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | 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.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 June 2024 | 1,021,530
| Additions | 1,017,766
| Disposals | (1,012,502)
| Realised gains/(losses) | 65,557
| Unrealised gains/(losses) | (16,462)
| At 31 May 2025 | 1,075,889
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 52 | 52
| Called up share capital not paid | 100 | 100
|  | 152 | 152
Page 4
O BROTHERHOOD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,060,050 | 1,060,050
| Corporation tax | 4,627 | -
| Accruals and deferred income | 5,550 | -
|  | 1,070,227 | 1,060,050
Page 5