Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 false 1 false true 2024-04-01 false letting agent 4 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09402702 2024-04-01 2025-03-31 09402702 2023-04-01 2024-03-31 09402702 2024-03-31 09402702 c:Director1 2024-04-01 2025-03-31 09402702 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 09402702 d:Buildings d:LongLeaseholdAssets 2025-03-31 09402702 d:Buildings d:LongLeaseholdAssets 2024-03-31 09402702 d:MotorVehicles 2024-04-01 2025-03-31 09402702 d:MotorVehicles 2025-03-31 09402702 d:MotorVehicles 2024-03-31 09402702 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09402702 d:FurnitureFittings 2024-04-01 2025-03-31 09402702 d:FurnitureFittings 2025-03-31 09402702 d:FurnitureFittings 2024-03-31 09402702 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09402702 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09402702 d:CurrentFinancialInstruments 2025-03-31 09402702 d:CurrentFinancialInstruments 2024-03-31 09402702 d:Non-currentFinancialInstruments 2025-03-31 09402702 d:Non-currentFinancialInstruments 2024-03-31 09402702 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09402702 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09402702 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 09402702 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 09402702 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 09402702 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 09402702 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 09402702 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 09402702 d:ShareCapital 2025-03-31 09402702 d:ShareCapital 2024-03-31 09402702 d:RetainedEarningsAccumulatedLosses 2025-03-31 09402702 d:RetainedEarningsAccumulatedLosses 2024-03-31 09402702 c:FRS102 2024-04-01 2025-03-31 09402702 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09402702 c:FullAccounts 2024-04-01 2025-03-31 09402702 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09402702 2 2024-04-01 2025-03-31 09402702 2025-03-31 09402702 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09402702 NV ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NV ESTATES LIMITED REGISTERED NUMBER: 09402702 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 17,969 |  | 22,479
|  |  | 17,969 |  | 22,479
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,666 |  | 4,666 |
Cash at bank and in hand | 6 | 11,793 |  | 205 |
|  | 14,459 |  | 4,871 |
Creditors: amounts falling due within one year | 7 | (57,614) |  | (48,356) |
Net current liabilities |  |  | (43,155) |  | (43,485)
Total assets less current liabilities |  |  | (25,186) |  | (21,006)
Creditors: amounts falling due after more than one year | 8 |  | (1,667) |  | (11,667)
Net liabilities |  |  | (26,853) |  | (32,673)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (26,953) |  | (32,773)
|  |  | (26,853) |  | (32,673)
Page 1
NV ESTATES LIMITED REGISTERED NUMBER: 09402702 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 by:
V Manzoor
Director
Date: 19 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
NV ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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:
| 1.2 | Going concern
The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the ability to have sufficient working capital in the foreseeable future which the director confirms will be available to cover the company's requirements.
| 1.3 | 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.
| 1.4 | Interest income
Interest income is recognised in profit or loss using the accruals method.
| 1.5 | 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.
| 1.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
NV ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies (continued)
| 1.7 | 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, as set out below. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 10% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 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.
| 1.8 | 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.
| 1.9 | 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.
| 1.10 | 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.
2. | General information
NV Estates Limited is a private limited company limited by share capital, incorporated in England and Wales. The company's registration number is 09402702. The address of the registered office is 8 King Edward Street, Oxford, United Kingdom, OX1 4HL. The principal place of business is Grove House, Badger Lane, Hinksey Hill, Oxford, OX1 5BL. Page 4
NV ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 4).
4. | Tangible fixed assets
|  | Long-term leasehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 40,564 | 4,550 | 8,070 | 53,184
| At 31 March 2025 | 40,564 | 4,550 | 8,070 | 53,184
| Depreciation |  |  |  |
| At 1 April 2024 | 19,901 | 3,110 | 7,694 | 30,705
| Charge for the year on owned assets | 4,056 | 360 | 94 | 4,510
| At 31 March 2025 | 23,957 | 3,470 | 7,788 | 35,215
| Net book value |  |  |  |
| At 31 March 2025 | 16,607 | 1,080 | 282 | 17,969
| At 31 March 2024 | 20,663 | 1,440 | 376 | 22,479
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,666 | 4,666
|  | 2,666 | 4,666
Page 5
NV ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,793 | 205
| Less: bank overdrafts | (680) | -
|  | 11,113 | 205
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 680 | -
| Bank loans | 10,000 | 10,000
| Other creditors | 42,434 | 7,521
| Accruals and deferred income | 4,500 | 30,835
|  | 57,614 | 48,356
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,667 | 11,667
|  | 1,667 | 11,667
Page 6
NV ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 1,667 | 10,000
|  | 1,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 1,667
|  | - | 1,667
|  | 11,667 | 21,667
Page 7