Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 4 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11666547 2024-04-01 2025-03-31 11666547 2023-04-01 2024-03-31 11666547 2025-03-31 11666547 2024-03-31 11666547 c:Director1 2024-04-01 2025-03-31 11666547 d:Buildings 2024-04-01 2025-03-31 11666547 d:Buildings 2025-03-31 11666547 d:Buildings 2024-03-31 11666547 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11666547 d:MotorVehicles 2024-04-01 2025-03-31 11666547 d:MotorVehicles 2025-03-31 11666547 d:MotorVehicles 2024-03-31 11666547 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11666547 d:ComputerEquipment 2024-04-01 2025-03-31 11666547 d:ComputerEquipment 2025-03-31 11666547 d:ComputerEquipment 2024-03-31 11666547 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11666547 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11666547 d:CurrentFinancialInstruments 2025-03-31 11666547 d:CurrentFinancialInstruments 2024-03-31 11666547 d:Non-currentFinancialInstruments 2025-03-31 11666547 d:Non-currentFinancialInstruments 2024-03-31 11666547 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11666547 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11666547 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 11666547 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 11666547 d:ShareCapital 2025-03-31 11666547 d:ShareCapital 2024-03-31 11666547 d:RetainedEarningsAccumulatedLosses 2025-03-31 11666547 d:RetainedEarningsAccumulatedLosses 2024-03-31 11666547 c:FRS102 2024-04-01 2025-03-31 11666547 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11666547 c:FullAccounts 2024-04-01 2025-03-31 11666547 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11666547 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 11666547 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 11666547 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 11666547 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 11666547 6 2024-04-01 2025-03-31 11666547 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 11666547 OX INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
OX INVESTMENTS LIMITED REGISTERED NUMBER: 11666547 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 249,423 |  | 213,710
Investments | 5 |  | 1,610,976 |  | 1,610,976
|  |  | 1,860,399 |  | 1,824,686
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,625,014 |  | 3,220,129 |
Bank and cash balances |  | 1,090 |  | 120 |
|  | 2,626,104 |  | 3,220,249 |
Creditors: amounts falling due within one year | 7 | (4,158,840) |  | (4,518,101) |
Net current liabilities |  |  | (1,532,736) |  | (1,297,852)
Total assets less current liabilities |  |  | 327,663 |  | 526,834
Creditors: amounts falling due after more than one year | 8 |  | (48,303) |  | -
Net assets |  |  | 279,360 |  | 526,834
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 279,260 |  | 526,734
|  |  | 279,360 |  | 526,834
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OX INVESTMENTS LIMITED REGISTERED NUMBER: 11666547 STATEMENT OF FINANCIAL POSITION (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 income statement 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 24 March 2026.
M R Slater
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
OX INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Ox Investments Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 15 Cranbourne Road, London, N10 2BT. 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 | 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.
| 2.3 | 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 reporting date in the countries where the company operates and generates income.
| 2.4 | 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. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 33% |
|  |  |  | Computer equipment | - | 33% |
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. Page 3
OX INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 200,000 | 61,692 | - | 261,692
| Additions | - | 70,000 | 1,343 | 71,343
| Disposals | - | (61,692) | - | (61,692)
| At 31 March 2025 | 200,000 | 70,000 | 1,343 | 271,343
| Depreciation |  |  |  |
| At 1 April 2024 | - | 47,982 | - | 47,982
| Charge for the year on owned assets | - | 21,389 | 531 | 21,920
| Disposals | - | (47,982) | - | (47,982)
| At 31 March 2025 | - | 21,389 | 531 | 21,920
| Net book value |  |  |  |
| At 31 March 2025 | 200,000 | 48,611 | 812 | 249,423
| At 31 March 2024 | 200,000 | 13,710 | - | 213,710
Page 4
OX INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,610,976
| At 31 March 2025 | 1,610,976
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OX INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,481,962 | 2,047,041
| Other debtors | 1,128,052 | 1,173,088
| Prepayments and accrued income | 15,000 | -
|  | 2,625,014 | 3,220,129
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,344 | 4,440
| Amounts owed to group undertakings | 3,713,194 | 3,954,367
| Corporation tax | - | 153,440
| Other taxation and social security | 173,717 | 152,854
| Obligations under finance lease and hire purchase contracts | 11,835 | -
| Other creditors | 750 | -
| Accruals and deferred income | 255,000 | 253,000
|  | 4,158,840 | 4,518,101
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 48,303 | -
|  | 48,303 | -
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OX INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 11,835 | -
| Between 1-5 years | 48,303 | -
|  | 60,138 | -
10. | Related party transactions
| As permitted by FRS 102 paragraphs 1.12e and 33.1a, the company has taken advantage of the exemption from disclosing the transactions entered into between two or more members of a group as all subsidary undertakings are wholly-owned by a member of that group.
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