Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2024-12-01 1 false false The principal activity of the company during the period was the letting of real estate 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11698251 2024-12-01 2025-11-30 11698251 2023-12-01 2024-11-30 11698251 2025-11-30 11698251 2024-11-30 11698251 c:Director1 2024-12-01 2025-11-30 11698251 d:FreeholdInvestmentProperty 2025-11-30 11698251 d:FreeholdInvestmentProperty 2024-11-30 11698251 d:CurrentFinancialInstruments 2025-11-30 11698251 d:CurrentFinancialInstruments 2024-11-30 11698251 d:Non-currentFinancialInstruments 2025-11-30 11698251 d:Non-currentFinancialInstruments 2024-11-30 11698251 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 11698251 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11698251 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 11698251 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 11698251 d:ShareCapital 2025-11-30 11698251 d:ShareCapital 2024-11-30 11698251 d:RetainedEarningsAccumulatedLosses 2025-11-30 11698251 d:RetainedEarningsAccumulatedLosses 2024-11-30 11698251 c:FRS102 2024-12-01 2025-11-30 11698251 c:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 11698251 c:FullAccounts 2024-12-01 2025-11-30 11698251 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11698251 14 2024-12-01 2025-11-30 11698251 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 11698251 SAFE HAVEN LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
SAFE HAVEN LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SAFE HAVEN LTD FOR THE YEAR ENDED 30 NOVEMBER 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 Safe Haven Ltd for the year ended 30 November 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 director of Safe Haven Ltd in accordance with the terms of our engagement letter dated 28 January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Safe Haven Ltd and state those matters that we have agreed to state to the director of Safe Haven Ltd 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 Safe Haven Ltd and its director for our work or for this report. It is your duty to ensure that Safe Haven 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 Safe Haven Ltd. You consider that Safe Haven 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 Safe Haven 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. WR Partners Chartered Accountants 3 Royal Court Gadbrook Way Gadbrook Park Northwich Cheshire CW9 7UT 4 March 2026 Page 1
SAFE HAVEN LTD REGISTERED NUMBER: 11698251 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 310,000 |  | 310,000
|  |  | 310,000 |  | 310,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,744 |  | - |
Cash at bank and in hand | 6 | 6,140 |  | 4,034 |
|  | 7,884 |  | 4,034 |
Creditors: amounts falling due within one year | 7 | (182,209) |  | (152,064) |
Net current liabilities |  |  | (174,325) |  | (148,030)
Total assets less current liabilities |  |  | 135,675 |  | 161,970
Creditors: amounts falling due after more than one year | 8 |  | (106,590) |  | (125,452)
Net assets |  |  | 29,085 |  | 36,518
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 28,985 |  | 36,418
|  |  | 29,085 |  | 36,518
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 profit and loss account 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 4 March 2026. Page 2
SAFE HAVEN LTD REGISTERED NUMBER: 11698251 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025
G Edmondson
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
SAFE HAVEN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Safe Haven Limited is a private company limited by shares incorporated in England and Wales. The registered office is Victoria Club, John Street, Off Crum Hill, Northwich, Cheshire, CW9 5ER. 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 and 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 | Revenue
Rentals received for property under leases are recognised in profit or loss on a straight-line basis over the term of the lease.
| 2.3 | 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.
| 2.4 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
SAFE HAVEN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 5
SAFE HAVEN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.10 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immedistely as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 310,000
| At 30 November 2025 | 310,000
Investment properties comprise land and buildings. The investment property has been stated at its fair value at the year end date. The fair value has been confirmed by the director at 5 February 2026.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 285,908 | 285,908
| Accumulated depreciation and impairments | (28,591) | (22,873)
|  | 257,317 | 263,035
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,744 | -
Page 6
SAFE HAVEN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 5.Debtors (continued)
|  | 1,744 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,140 | 4,034
|  | 6,140 | 4,034
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 19,547 | 10,721
| Corporation tax | - | 1,757
| Other creditors | 161,000 | 138,000
| Accruals and deferred income | 1,662 | 1,586
|  | 182,209 | 152,064
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 106,590 | 125,452
|  | 106,590 | 125,452
Page 7