Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false 2 2 false true false 10534503 2025-01-01 2025-12-31 10534503 2024-01-01 2024-12-31 10534503 2025-12-31 10534503 2024-12-31 10534503 c:Director1 2025-01-01 2025-12-31 10534503 d:PlantMachinery 2025-01-01 2025-12-31 10534503 d:PlantMachinery 2025-12-31 10534503 d:PlantMachinery 2024-12-31 10534503 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10534503 d:OfficeEquipment 2025-01-01 2025-12-31 10534503 d:OfficeEquipment 2025-12-31 10534503 d:OfficeEquipment 2024-12-31 10534503 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10534503 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10534503 d:CurrentFinancialInstruments 2025-12-31 10534503 d:CurrentFinancialInstruments 2024-12-31 10534503 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10534503 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10534503 d:ShareCapital 2025-12-31 10534503 d:ShareCapital 2024-12-31 10534503 d:RetainedEarningsAccumulatedLosses 2025-12-31 10534503 d:RetainedEarningsAccumulatedLosses 2024-12-31 10534503 c:FRS102 2025-01-01 2025-12-31 10534503 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10534503 c:FullAccounts 2025-01-01 2025-12-31 10534503 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10534503 2 2025-01-01 2025-12-31 10534503 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 10534503 GLAVEN VALLEY PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GLAVEN VALLEY PROPERTIES LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 4
Notes to the financial statements | 5 - 8
GLAVEN VALLEY PROPERTIES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GLAVEN VALLEY PROPERTIES LIMITED FOR THE YEAR ENDED 31 DECEMBER 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 Glaven Valley Properties Limited for the year ended 31 December 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 Glaven Valley Properties Limited in accordance with the terms of our engagement letter dated 12 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Glaven Valley Properties Limited and state those matters that we have agreed to state to the director of Glaven Valley Properties Limited 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 Glaven Valley Properties Limited and its director for our work or for this report. It is your duty to ensure that Glaven Valley Properties Limited 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 profit of Glaven Valley Properties Limited. You consider that Glaven Valley Properties Limited 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 Glaven Valley Properties Limited. 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. MA Partners LLP Chartered Accountants Norwich Norfolk NR1 4DJ 25 March 2026 Page 1
GLAVEN VALLEY PROPERTIES LIMITED REGISTERED NUMBER: 10534503 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,756 |  | 1,579
|  |  | 2,756 |  | 1,579
Current assets |  |  |  |  |
Stocks |  | 491,195 |  | 88,892 |
Debtors: amounts falling due within one year | 5 | 36,235 |  | 39,594 |
Cash at bank and in hand |  | 512,341 |  | 890,700 |
|  | 1,039,771 |  | 1,019,186 |
Creditors: amounts falling due within one year | 6 | (971,751) |  | (981,376) |
Net current assets |  |  | 68,020 |  | 37,810
Total assets less current liabilities |  |  | 70,776 |  | 39,389
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (689) |  | (395) |
|  |  | (689) |  | (395)
Net assets |  |  | 70,087 |  | 38,994
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 69,987 |  | 38,894
|  |  | 70,087 |  | 38,994
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 Page 2
GLAVEN VALLEY PROPERTIES LIMITED REGISTERED NUMBER: 10534503 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 companies subject to the small companies' regime. Page 3
GLAVEN VALLEY PROPERTIES LIMITED REGISTERED NUMBER: 10534503 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2026.
Mr D M Nudd
Director
The notes on pages 5 to 8 form part of these financial statements. Page 4
GLAVEN VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares. It is incorporated and domiciled in England and Wales. The address of its registered office is Sun Cottage, Church Road, Wood Norton, Dereham, Norfolk, NR20 5AR. The company's principal activity is property development and its principal place of business is Holt, Norfolk. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 5
GLAVEN VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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. Depreciation 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:
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Office equipment | - | 33% | straight line
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.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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. Page 6
GLAVEN VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 4,120 | 1,833 | 5,953
| Additions | 1,663 | - | 1,663
| At 31 December 2025 | 5,783 | 1,833 | 7,616
| Depreciation |  |  |
| At 1 January 2025 | 2,541 | 1,833 | 4,374
| Charge for the year on owned assets | 486 | - | 486
| At 31 December 2025 | 3,027 | 1,833 | 4,860
| Net book value |  |  |
| At 31 December 2025 | 2,756 | - | 2,756
| At 31 December 2024 | 1,579 | - | 1,579
Page 7
GLAVEN VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 10,971 | 14,358
| Prepayments and accrued income | 25,264 | 25,236
|  | 36,235 | 39,594
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 969,842 | 979,520
| Accruals and deferred income | 1,909 | 1,856
|  | 971,751 | 981,376
7. | Related party transactions
| At 31 December 2025 the amount owed by the company to the director (2024: two directors) was £779,832 (2024: £979,520).
Page 8