Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity 2024-08-01 false 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05513979 2024-08-01 2025-07-31 05513979 2023-08-01 2024-07-31 05513979 2025-07-31 05513979 2024-07-31 05513979 c:Director1 2024-08-01 2025-07-31 05513979 d:Buildings 2024-08-01 2025-07-31 05513979 d:Buildings 2025-07-31 05513979 d:Buildings 2024-07-31 05513979 d:Buildings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05513979 d:PlantMachinery 2024-08-01 2025-07-31 05513979 d:PlantMachinery 2025-07-31 05513979 d:PlantMachinery 2024-07-31 05513979 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05513979 d:MotorVehicles 2024-08-01 2025-07-31 05513979 d:MotorVehicles 2025-07-31 05513979 d:MotorVehicles 2024-07-31 05513979 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05513979 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05513979 d:CurrentFinancialInstruments 2025-07-31 05513979 d:CurrentFinancialInstruments 2024-07-31 05513979 d:Non-currentFinancialInstruments 2025-07-31 05513979 d:Non-currentFinancialInstruments 2024-07-31 05513979 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 05513979 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 05513979 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 05513979 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 05513979 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 05513979 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 05513979 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-07-31 05513979 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 05513979 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-07-31 05513979 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-07-31 05513979 d:ShareCapital 2025-07-31 05513979 d:ShareCapital 2024-07-31 05513979 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 05513979 d:RetainedEarningsAccumulatedLosses 2025-07-31 05513979 d:RetainedEarningsAccumulatedLosses 2024-07-31 05513979 c:OrdinaryShareClass1 2024-08-01 2025-07-31 05513979 c:OrdinaryShareClass1 2025-07-31 05513979 c:OrdinaryShareClass1 2024-07-31 05513979 c:FRS102 2024-08-01 2025-07-31 05513979 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05513979 c:FullAccounts 2024-08-01 2025-07-31 05513979 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05513979 2 2024-08-01 2025-07-31 05513979 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05513979 O G W (BUILDERS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
O G W (BUILDERS) LIMITED REGISTERED NUMBER: 05513979 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 113,411 |  | 113,811
|  |  | 113,411 |  | 113,811
Current assets |  |  |  |  |
Stocks | 6 | 500 |  | 500 |
Debtors: amounts falling due within one year | 7 | 6,526 |  | 3,600 |
Cash at bank and in hand | 8 | 63 |  | 57 |
|  | 7,089 |  | 4,157 |
Creditors: amounts falling due within one year | 9 | (19,504) |  | (22,769) |
Net current liabilities |  |  | (12,415) |  | (18,612)
Total assets less current liabilities |  |  | 100,996 |  | 95,199
Creditors: amounts falling due after more than one year | 10 |  | (138,341) |  | (137,733)
Net liabilities |  |  | (37,345) |  | (42,534)
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 100 |  | 100
Profit and loss account | 13 |  | (37,445) |  | (42,634)
|  |  | (37,345) |  | (42,534)
Page 1
O G W (BUILDERS) LIMITED REGISTERED NUMBER: 05513979 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 on 7 April 2026.
B R Hamer
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
O G W (Builders) Limited, 05513979, is a private company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 62 Caegwyn, Llanidloes, Powys, SY18 6DT. The principal activity of the Company is that of general building. 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 | Going concern
The financial statements are prepared on a going concern basis and assumed the continued support of the directors. Page 3
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | 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:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - |  |
|  |  |  | Motor vehicles | - |  |
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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 5
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.12 | 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.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances. The Company makes estimates and assumptions concerning the future, the resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 August 2024 | 120,000 | 9,945 | 5,000 | 134,945
| At 31 July 2025 | 120,000 | 9,945 | 5,000 | 134,945
| Depreciation |  |  |  |
| At 1 August 2024 | 7,600 | 9,845 | 3,689 | 21,134
| Charge for the year on owned assets | 400 | - | - | 400
| At 31 July 2025 | 8,000 | 9,845 | 3,689 | 21,534
| Net book value |  |  |  |
| At 31 July 2025 | 112,000 | 100 | 1,311 | 113,411
| At 31 July 2024 | 112,400 | 100 | 1,311 | 113,811
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 500 | 500
|  | 500 | 500
Page 7
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,526 | 3,600
|  | 6,526 | 3,600
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 63 | 57
| Less: bank overdrafts | (13,718) | (13,259)
|  | (13,655) | (13,202)
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 13,718 | 13,259
| Bank loans | 2,967 | 2,797
| Trade creditors | 181 | 2,532
| Other taxation and social security | 129 | 1,920
| Accruals and deferred income | 2,509 | 2,261
|  | 19,504 | 22,769
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 13,718 | 13,259
| Bank loans | 2,967 | 2,797
|  | 16,685 | 16,056
| Details of security provided:
The bank overdraft and bank loan are secured upon the assets of the Company. Page 8
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 15,124 | 18,105
| Other creditors | 123,217 | 119,628
|  | 138,341 | 137,733
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 15,124 | 18,105
|  | 15,124 | 18,105
| Details of security provided:
The bank loan is secured upon the assets of the Company. Page 9
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 2,967 | 2,797
|  | 2,967 | 2,797
| Amounts falling due 1-2 years |  |
| Bank loans | 3,275 | 3,084
|  | 3,275 | 3,084
| Amounts falling due 2-5 years |  |
| Bank loans | 11,849 | 11,308
|  | 11,849 | 11,308
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 3,714
|  | - | 3,714
|  | 18,091 | 20,903
Page 10
O G W (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
13. | Reserves
Profit and loss account The profit and loss account represents the accumulated profits of the Company since incorporation less distributions made to shareholders.
Page 11