Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-30 2025-12-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true 1 false 2024-12-31 1 No description of principal activity true 07942075 2024-12-31 2025-12-30 07942075 2023-12-31 2024-12-30 07942075 2025-12-30 07942075 2024-12-30 07942075 c:Director3 2024-12-31 2025-12-30 07942075 d:OfficeEquipment 2024-12-31 2025-12-30 07942075 d:OfficeEquipment 2025-12-30 07942075 d:OfficeEquipment 2024-12-30 07942075 d:CurrentFinancialInstruments 2025-12-30 07942075 d:CurrentFinancialInstruments 2024-12-30 07942075 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-30 07942075 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-30 07942075 d:ShareCapital 2025-12-30 07942075 d:ShareCapital 2024-12-30 07942075 d:SharePremium 2025-12-30 07942075 d:SharePremium 2024-12-30 07942075 d:RetainedEarningsAccumulatedLosses 2025-12-30 07942075 d:RetainedEarningsAccumulatedLosses 2024-12-30 07942075 c:EntityHasNeverTraded 2024-12-31 2025-12-30 07942075 c:FRS102 2024-12-31 2025-12-30 07942075 c:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 07942075 c:FullAccounts 2024-12-31 2025-12-30 07942075 c:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 07942075 6 2024-12-31 2025-12-30 07942075 e:PoundSterling 2024-12-31 2025-12-30 iso4217:GBP xbrli:pure

Registered number: 07942075 ABM SECURITY HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
ABM SECURITY HOLDINGS LIMITED REGISTERED NUMBER: 07942075 BALANCE SHEET AS AT 30 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 1,046,785 |  | 1,046,785
|  |  | 1,046,785 |  | 1,046,785
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,414 |  | 1,414 |
|  | 1,414 |  | 1,414 |
Creditors: amounts falling due within one year | 7 | (91,264) |  | (255,769) |
Net current liabilities |  |  | (89,850) |  | (254,355)
Total assets less current liabilities |  |  | 956,935 |  | 792,430
Net assets |  |  | 956,935 |  | 792,430
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 429 |  | 429
Share premium account |  |  | 849,713 |  | 849,713
Profit and loss account |  |  | 106,793 |  | (57,712)
|  |  | 956,935 |  | 792,430
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ABM SECURITY HOLDINGS LIMITED REGISTERED NUMBER: 07942075 BALANCE SHEET (CONTINUED) AS AT 30 DECEMBER 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 on 31 March 2026.
J G Jamieson
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ABM SECURITY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 07942075). The address of the registered office is Masters House, 6B Vesty Business Park, Vesty Road, Bootle, L30 1NY. These financial statements present information about the company as an individual undertaking; it is a subsidiary of Jamieson Holdings Limited. The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £. 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 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% 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.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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. Page 3
ABM SECURITY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 31 December 2024 | 2,543
| At 30 December 2025 | 2,543
| Depreciation |
| At 31 December 2024 | 2,543
| At 30 December 2025 | 2,543
| Net book value |
| At 30 December 2025 | -
| At 30 December 2024 | -
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ABM SECURITY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 31 December 2024 | 1,046,785
| At 30 December 2025 | 1,046,785
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,414 | 1,414
|  | 1,414 | 1,414
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 91,264 | 255,769
|  | 91,264 | 255,769
8. | Related party transactions
|  | 2025 | 2024
|  | £ | £
| Amount due to subsidiary company | - | 164,505
| Amount due to parent company | 91,264 | 91,264
Page 5
ABM SECURITY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
9. | Controlling party
The company is a wholly owned subsidiary of Jamieson Holdings Limited, a company incorporated in England and Wales (no. 15188073). The address of its registered office is Masters House, 6b Vesty Business Park, Vesty Road, Bootle, L30 1NY. The ultimate controlling party is J G Jamieson, by virtue of his shareholding in the company's parent undertaking.
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