Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 No description of principal activity false 2024-10-01 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. 07364333 2024-10-01 2025-09-30 07364333 2023-10-01 2024-09-30 07364333 2025-09-30 07364333 2024-09-30 07364333 c:CompanySecretary1 2024-10-01 2025-09-30 07364333 c:Director1 2024-10-01 2025-09-30 07364333 c:Director2 2024-10-01 2025-09-30 07364333 c:RegisteredOffice 2024-10-01 2025-09-30 07364333 d:CurrentFinancialInstruments 2025-09-30 07364333 d:CurrentFinancialInstruments 2024-09-30 07364333 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 07364333 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07364333 d:ShareCapital 2025-09-30 07364333 d:ShareCapital 2024-09-30 07364333 d:RetainedEarningsAccumulatedLosses 2025-09-30 07364333 d:RetainedEarningsAccumulatedLosses 2024-09-30 07364333 c:FRS102 2024-10-01 2025-09-30 07364333 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07364333 c:FullAccounts 2024-10-01 2025-09-30 07364333 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company registration number: 07364333
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2025
| CARLYLE BANKS & CO. LIMITED
CARLYLE BANKS & CO. LIMITED |  |
COMPANY INFORMATION
Directors | D Banks
| T Banks
Company secretary | T Banks
Registered number | 07364333
Registered office | 12 Church Row
| Hampstead
| London
| NW3 6UT
Accountants | Menzies LLP
| Chartered Accountants
| Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
CARLYLE BANKS & CO. LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 4
CARLYLE BANKS & CO. LIMITED REGISTERED NUMBER:07364333 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 14,762 |  | 62,231 |
Cash at bank and in hand |  | 327 |  | 8,307 |
|  | 15,089 |  | 70,538 |
Creditors: amounts falling due within one year | 5 | (36,710) |  | (31,741) |
Net current (liabilities)/assets |  |  | (21,621) |  | 38,797
Total assets less current liabilities |  |  | (21,621) |  | 38,797
Net (liabilities)/assets |  |  | (21,621) |  | 38,797
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (22,621) |  | 37,797
|  |  | (21,621) |  | 38,797
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 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 by:
D Banks
Director
Date: 27 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
CARLYLE BANKS & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Carlyle Banks & Co. Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office and trading address is given in the company information page of these financial statements. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the 31 September 2025, the Company reports net current liabilities of £21,621 (2024 net current assets of - £38,797). Whilst some uncertainties exist and these may cast doubt on the Company's ability to continue as a going concern, the directors continue to support the Company and they believe that the actions they have taken should enable it to continue in operational existence for at least 12 months from the approval of these accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Revenue
Revenue received on the provision of consultancy services 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. Page 2
CARLYLE BANKS & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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 reporting date in the countries where the Company operates and generates income.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 51,859
| Other debtors | 4,738 | -
| Prepayments and accrued income | 10,024 | 10,372
|  | 14,762 | 62,231
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 4,738
| Other creditors | 32,390 | 22,251
| Accruals and deferred income | 4,320 | 4,752
|  | 36,710 | 31,741
Page 3
CARLYLE BANKS & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Director transactions
|  | 2025 | 2024
|  | £ | £
| Opening balance | (22,251) | (55)
| Amounts advanced | 7,500 | -
| Amounts repaid | (17,639) | (22,196)
| Interest charged | - | -
| Closing balance | (32,390) | (22,251)
| No interest was accounted for on the above balance (2024: nil)
Page 4