Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 true false holding company 2 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09512474 2025-01-01 2025-12-31 09512474 2024-01-01 2024-12-31 09512474 2025-12-31 09512474 2024-12-31 09512474 c:Director1 2025-01-01 2025-12-31 09512474 d:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 09512474 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 09512474 d:CurrentFinancialInstruments 2025-12-31 09512474 d:CurrentFinancialInstruments 2024-12-31 09512474 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09512474 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09512474 d:ShareCapital 2025-12-31 09512474 d:ShareCapital 2024-12-31 09512474 d:SharePremium 2025-12-31 09512474 d:SharePremium 2024-12-31 09512474 d:RetainedEarningsAccumulatedLosses 2025-12-31 09512474 d:RetainedEarningsAccumulatedLosses 2024-12-31 09512474 c:FRS102 2025-01-01 2025-12-31 09512474 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09512474 c:FullAccounts 2025-01-01 2025-12-31 09512474 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09512474 2 2025-01-01 2025-12-31 09512474 6 2025-01-01 2025-12-31 09512474 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2025-01-01 2025-12-31 09512474 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09512474 WORKSHOP TRADING HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
WORKSHOP TRADING HOLDINGS LIMITED REGISTERED NUMBER: 09512474 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 10,346
Investments | 5 |  | 642 |  | 641
|  |  | 642 |  | 10,987
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,913,874 |  | 1,088,143 |
Cash at bank and in hand |  | 1,062 |  | 61,015 |
|  | 1,914,936 |  | 1,149,158 |
Creditors: amounts falling due within one year | 7 | (2,543,316) |  | (1,716,543) |
Net current liabilities |  |  | (628,380) |  | (567,385)
Net liabilities |  |  | (627,738) |  | (556,398)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 956 |  | 956
Share premium account |  |  | 1,549,670 |  | 1,549,670
Profit and loss account |  |  | (2,178,364) |  | (2,107,024)
|  |  | (627,738) |  | (556,398)
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WORKSHOP TRADING HOLDINGS LIMITED REGISTERED NUMBER: 09512474 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider 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 directors acknowledge their 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 comprehensive income 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 by:
................................................ J D Dickson
Director
Date: 2 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
WORKSHOP TRADING HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Workshop Trading Holdings Limited is a private company limited by shares, incorporated in England and Wales, registered number 09512474. The registered office is 115B Innovation Drive, Milton Park, Milton, Abingdon, OX14 4RZ. The principal activity of the company continued to be that of a holding company. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The directors have a reasonable expectation that the Company will continue in operational existence for the foreseeable future.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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. 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 or notice of not more than 24 hours. Page 3
WORKSHOP TRADING HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 January 2025 | 61,062
| At 31 December 2025 | 61,062
| Amortisation |
| At 1 January 2025 | 50,716
| Charge for the year | 10,346
| At 31 December 2025 | 61,062
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 10,346
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WORKSHOP TRADING HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 641
| Additions | 1
| At 31 December 2025 | 642
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,889,558 | 1,088,143
| Prepayments | 24,316 | -
|  | 1,913,874 | 1,088,143
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 26,723 | -
| Amounts owed to group undertakings | 2,138,550 | 1,701,543
| Other creditors | 374,993 | 12,000
| Accruals | 3,050 | 3,000
|  | 2,543,316 | 1,716,543
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WORKSHOP TRADING HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Related party transactions
| As at 31 December 2025, £374,993 (2024: £12,000) was due from a director of the Company. The loan is interest free and repayable on demand. As at 31 December 2025, £2,138,548 (2024: £1,701,542) was due from another Company with common control. This amount is interest free and repayable upon demand. As at 31 December 2025, £1,889,558 (2024: £1,088,143) was due to the companies under common control. These amounts are interest free and repayable on demand.
9. | Controlling party
The Company's parent company is Workshop Coffee Ventures Ltd, a company registered in England and Wales. The ultimate controlling party is J D Dickson.
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