Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 false holding company and property investment 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13940260 2024-10-01 2025-09-30 13940260 2023-10-01 2024-09-30 13940260 2025-09-30 13940260 2024-09-30 13940260 c:Director1 2024-10-01 2025-09-30 13940260 d:FreeholdInvestmentProperty 2025-09-30 13940260 d:FreeholdInvestmentProperty 2024-09-30 13940260 d:CurrentFinancialInstruments 2025-09-30 13940260 d:CurrentFinancialInstruments 2024-09-30 13940260 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 13940260 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13940260 d:ShareCapital 2025-09-30 13940260 d:ShareCapital 2024-09-30 13940260 d:RetainedEarningsAccumulatedLosses 2025-09-30 13940260 d:RetainedEarningsAccumulatedLosses 2024-09-30 13940260 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-09-30 13940260 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-09-30 13940260 c:FRS102 2024-10-01 2025-09-30 13940260 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13940260 c:FullAccounts 2024-10-01 2025-09-30 13940260 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13940260 6 2024-10-01 2025-09-30 13940260 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 13940260 METALTEC HOLDING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
METALTEC HOLDING LIMITED REGISTERED NUMBER: 13940260 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,118 |  | 1,118
Investment property | 5 |  | 1,016,234 |  | 1,016,234
|  |  | 1,017,352 |  | 1,017,352
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 304,329 |  | 1,777 |
Cash at bank and in hand | 7 | 675,159 |  | 922,289 |
|  | 979,488 |  | 924,066 |
Creditors: amounts falling due within one year | 8 | (10,325) |  | (121,289) |
Net current assets |  |  | 969,163 |  | 802,777
Total assets less current liabilities |  |  | 1,986,515 |  | 1,820,129
Net assets |  |  | 1,986,515 |  | 1,820,129
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,236 |  | 2,236
Profit and loss account |  |  | 1,984,279 |  | 1,817,893
|  |  | 1,986,515 |  | 1,820,129
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METALTEC HOLDING LIMITED REGISTERED NUMBER: 13940260 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 1 April 2026.
................................................ Mark Smith
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
METALTEC HOLDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Metaltec Holding Limited is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of a holding company and of investment property. 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 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.
| 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: 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.
| 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. Page 3
METALTEC HOLDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 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 | 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. 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.
| 2.9 | 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.
| 2.10 | 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. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables due with the operating cycle fall into this category of financial instruments.
| 2.11 | 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. Page 4
METALTEC HOLDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,118
| At 30 September 2025 | 1,118
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 1,016,234
| At 30 September 2025 | 1,016,234
The 2025 valuations were made based on the purchase price of the properties during the year.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 304,329 | 1,777
|  | 304,329 | 1,777
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METALTEC HOLDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 6.Debtors (continued) Included within other debtors due within one year is a loan to Mark Smith, the director, amounting to £302,772 (2024 - £Nil).
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 675,159 | 922,289
|  | 675,159 | 922,289
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 197 | -
| Corporation tax | 8,978 | 7,579
| Other creditors | - | 112,610
| Accruals and deferred income | 1,150 | 1,100
|  | 10,325 | 121,289
9. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 675,159 | 922,289
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
10. | Related party transactions
| Metaltec Limited is a company in which Metaltec Holding Limited holds 100% of the issued shares and in which Mark Smith is a director. During the year the Company received dividends of £279,019 (2024 - £322,118). At the end of the year £Nil (2024 - £Nil) was due from Metaltec Limited.
Page 6
METALTEC HOLDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Controlling party
The Company is controlled by the director, Mark Smith, by virtue of his shareholding as described in the director's report.
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