Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 3 false 2025-01-01 false No description of principal activity 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12805510 2025-01-01 2025-12-31 12805510 2024-01-01 2024-12-31 12805510 2025-12-31 12805510 2024-12-31 12805510 c:Director1 2025-01-01 2025-12-31 12805510 d:FreeholdInvestmentProperty 2025-12-31 12805510 d:FreeholdInvestmentProperty 2024-12-31 12805510 d:CurrentFinancialInstruments 2025-12-31 12805510 d:CurrentFinancialInstruments 2024-12-31 12805510 d:Non-currentFinancialInstruments 2025-12-31 12805510 d:Non-currentFinancialInstruments 2024-12-31 12805510 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12805510 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12805510 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 12805510 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 12805510 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-12-31 12805510 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 12805510 d:ShareCapital 2025-12-31 12805510 d:ShareCapital 2024-12-31 12805510 d:RevaluationReserve 2025-12-31 12805510 d:RevaluationReserve 2024-12-31 12805510 d:RetainedEarningsAccumulatedLosses 2025-12-31 12805510 d:RetainedEarningsAccumulatedLosses 2024-12-31 12805510 c:FRS102 2025-01-01 2025-12-31 12805510 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12805510 c:FullAccounts 2025-01-01 2025-12-31 12805510 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12805510 2 2025-01-01 2025-12-31 12805510 5 2025-01-01 2025-12-31 12805510 6 2025-01-01 2025-12-31 12805510 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 12805510 DRO INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
DRO INVESTMENTS LIMITED REGISTERED NUMBER: 12805510 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Investment property | 5 |  | 833,902 |  | 833,902
|  |  | 834,002 |  | 834,002
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 37,400 |  | 7,000 |
Cash at bank and in hand | 7 | 419,310 |  | 56,846 |
|  | 456,710 |  | 63,846 |
Creditors: amounts falling due within one year | 8 | (7,160) |  | (4,414) |
Net current assets |  |  | 449,550 |  | 59,432
Total assets less current liabilities |  |  | 1,283,552 |  | 893,434
Creditors: amounts falling due after more than one year | 9 |  | (70,000) |  | -
Net assets |  |  | 1,213,552 |  | 893,434
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 330,000 |  | 330,000
Profit and loss account |  |  | 883,452 |  | 563,334
|  |  | 1,213,552 |  | 893,434
Page 1
DRO INVESTMENTS LIMITED REGISTERED NUMBER: 12805510 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 17 March 2026.
D Owen
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DRO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
DRO Investments Limited, 12805510, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address at 12 Holywell Terrace, Holywell Street, Shrewsbury, United Kingdom, SY2 5DF 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 3
DRO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 4
DRO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 3 | 3
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 100
| At 31 December 2025 | 100
Page 5
DRO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 833,902
| At 31 December 2025 | 833,902
The 2025 valuations were made by the directors, on an open market value basis.
| At 31 December 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 6,000 | 7,000
| Prepayments and accrued income | 31,400 | -
|  | 37,400 | 7,000
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 419,310 | 56,846
|  | 419,310 | 56,846
Page 6
DRO INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 6,596 | 3,862
| Accruals and deferred income | 564 | 552
|  | 7,160 | 4,414
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 70,000 | -
|  | 70,000 | -
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Other loans | 70,000 | -
|  | 70,000 | -
|  | 70,000 | -
Page 7