Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 false 2024-07-01 Holding company 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC234594 2024-07-01 2025-06-30 SC234594 2023-07-01 2024-06-30 SC234594 2025-06-30 SC234594 2024-06-30 SC234594 c:Director1 2024-07-01 2025-06-30 SC234594 d:CurrentFinancialInstruments 2025-06-30 SC234594 d:CurrentFinancialInstruments 2024-06-30 SC234594 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 SC234594 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC234594 d:ShareCapital 2025-06-30 SC234594 d:ShareCapital 2024-06-30 SC234594 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC234594 d:RetainedEarningsAccumulatedLosses 2025-06-30 SC234594 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC234594 c:OrdinaryShareClass1 2024-07-01 2025-06-30 SC234594 c:OrdinaryShareClass1 2025-06-30 SC234594 c:OrdinaryShareClass1 2024-06-30 SC234594 c:FRS102 2024-07-01 2025-06-30 SC234594 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC234594 c:FullAccounts 2024-07-01 2025-06-30 SC234594 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC234594 d:Subsidiary1 2024-07-01 2025-06-30 SC234594 d:Subsidiary1 1 2024-07-01 2025-06-30 SC234594 d:Subsidiary2 2024-07-01 2025-06-30 SC234594 d:Subsidiary2 1 2024-07-01 2025-06-30 SC234594 d:Subsidiary3 2024-07-01 2025-06-30 SC234594 d:Subsidiary3 1 2024-07-01 2025-06-30 SC234594 6 2024-07-01 2025-06-30 SC234594 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC234594 HFD AVONDALE HOUSE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
HFD AVONDALE HOUSE HOLDINGS LIMITED REGISTERED NUMBER: SC234594 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 5,052,376 |  | 5,052,376
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 251 |  | 1,078,558 |
Cash at bank and in hand | 7 | 5,174 |  | 3,862 |
|  | 5,425 |  | 1,082,420 |
Creditors: amounts falling due within one year | 8 | (111,416) |  | (6,311,207) |
Net current liabilities |  |  | (105,991) |  | (5,228,787)
Net assets/(liabilities) |  |  | 4,946,385 |  | (176,411)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,372,199 |  | 1,372,199
Profit and loss account | 10 |  | 3,574,186 |  | (1,548,610)
|  |  | 4,946,385 |  | (176,411)
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 by:
Mr W D Hill
Director
Date: 13 March 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
HFD AVONDALE HOUSE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
HFD Avondale House Holdings Limited (Company number: SC234594) is a private company limited by shares incorporated in Scotland. The registered office is 177 Bothwell Street, Glasgow, G2 7ER. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 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.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 2
HFD AVONDALE HOUSE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 3
HFD AVONDALE HOUSE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of small Company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
HFD AVONDALE HOUSE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 & 30 June 2025 | 5,052,376
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| HF Management Services Limited | 1 | Ordinary | 100%
| HFD Avondale House Limited | 1 | Ordinary | 100%
| HFD Utilities Limited | 1 | Ordinary | 100%
| Registered office addresses (all UK unless otherwise indicated): 1) 177 Bothwell Street, Glasgow, G2 7ER
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 306,294
| Amounts owed by group undertakings | - | 772,263
| Other debtors | 251 | 1
|  | 251 | 1,078,558
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,174 | 3,862
Page 5
HFD AVONDALE HOUSE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 306,294
| Amounts owed to group undertakings | 111,412 | 33,675
| Amounts owed to related parties | - | 5,971,234
| Other creditors | 4 | 4
|  | 111,416 | 6,311,207
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,372,199 (2024 - 1,372,199) Ordinary shares of £1.00 each | 1,372,199 | 1,372,199
10. | Reserves
Profit and loss account The profit and loss reserves represents cumulative profits and losses, less any dividends paid.
11. | Controlling party
W D Hill is considered to be the ultimate controlling party due to his 100% shareholding in the company.
Page 6