Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-07 2025-07-07 3 true true true 2024-07-08 the provision of student accommodation 3 false 08668891 2024-07-08 2025-07-07 08668891 2023-07-08 2024-07-07 08668891 2025-07-07 08668891 2024-07-07 08668891 c:Director1 2024-07-08 2025-07-07 08668891 d:CurrentFinancialInstruments 2025-07-07 08668891 d:CurrentFinancialInstruments 2024-07-07 08668891 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-07 08668891 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-07 08668891 d:ShareCapital 2025-07-07 08668891 d:ShareCapital 2024-07-07 08668891 d:RetainedEarningsAccumulatedLosses 2025-07-07 08668891 d:RetainedEarningsAccumulatedLosses 2024-07-07 08668891 c:EntityNoLongerTradingButTradedInPast 2024-07-08 2025-07-07 08668891 c:FRS102 2024-07-08 2025-07-07 08668891 c:AuditExemptWithAccountantsReport 2024-07-08 2025-07-07 08668891 c:FullAccounts 2024-07-08 2025-07-07 08668891 c:PrivateLimitedCompanyLtd 2024-07-08 2025-07-07 08668891 e:PoundSterling 2024-07-08 2025-07-07 iso4217:GBP xbrli:pure

Registered number: 08668891 KEQ MALTINGS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 7 JULY 2025
KEQ MALTINGS LTD CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 5
KEQ MALTINGS LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KEQ MALTINGS LTD FOR THE YEAR ENDED 7 JULY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KEQ Maltings Ltd for the year ended 7 July 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of KEQ Maltings Ltd, as a body, in accordance with the terms of our engagement letter dated 16 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of KEQ Maltings Ltd and state those matters that we have agreed to state to the Board of directors of KEQ Maltings Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KEQ Maltings Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that KEQ Maltings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of KEQ Maltings Ltd. You consider that KEQ Maltings Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of KEQ Maltings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ 5 March 2026 Page 1
KEQ MALTINGS LTD REGISTERED NUMBER: 08668891 BALANCE SHEET AS AT 7 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 107 |  | 2,728 |
|  | 107 |  | 2,728 |
Creditors: amounts falling due within one year | 5 | (1,294) |  | (2,621) |
Net current (liabilities)/assets |  |  | (1,187) |  | 107
Total assets less current liabilities |  |  | (1,187) |  | 107
Net (liabilities)/assets |  |  | (1,187) |  | 107
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,333 |  | 3,333
Profit and loss account |  |  | (4,520) |  | (3,226)
|  |  | (1,187) |  | 107
Page 2
KEQ MALTINGS LTD REGISTERED NUMBER: 08668891 BALANCE SHEET (CONTINUED) AS AT 7 JULY 2025 For the year ended 7 July 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 by:
D Edwards
Director
Date: 5 March 2026
The notes on pages 4 to 5 form part of these financial statements. Page 3
KEQ MALTINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 7 JULY 2025
1. | General information
The entity is a company limited by shares, incorporated in the United Kingdom. The registered office address of the company is 7 The Close, Norwich, NR1 4DJ. The principal activity of the company was the provision of student accommodation before trading ceased on 7 July 2017. 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 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.
| 2.2 | Going concern
The company is dependent upon the continuing support of the directors. The directors remain confident that ongoing support will be forthcoming for the foreseeable future, being a period of at least one year from the approval date of these financial statements, enabling the company to meet its obligation as they fall due.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
KEQ MALTINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 7 JULY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 107 | 2,728
|  | 107 | 2,728
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,294 | 2,621
|  | 1,294 | 2,621
Page 5