Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 2024-11-01 true false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3 3 No description of principal activity false 13257914 2024-11-01 2025-10-31 13257914 2023-11-01 2024-10-31 13257914 2025-10-31 13257914 2024-10-31 13257914 c:Director1 2024-11-01 2025-10-31 13257914 d:CurrentFinancialInstruments 2025-10-31 13257914 d:CurrentFinancialInstruments 2024-10-31 13257914 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 13257914 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 13257914 d:ShareCapital 2025-10-31 13257914 d:ShareCapital 2024-10-31 13257914 d:RetainedEarningsAccumulatedLosses 2025-10-31 13257914 d:RetainedEarningsAccumulatedLosses 2024-10-31 13257914 c:FRS102 2024-11-01 2025-10-31 13257914 c:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 13257914 c:FullAccounts 2024-11-01 2025-10-31 13257914 c:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 13257914 6 2024-11-01 2025-10-31 13257914 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 13257914
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 OCTOBER 2025
| DIGITROL HOLDINGS LIMITED
DIGITROL HOLDINGS LIMITED |  |
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DIGITROL HOLDINGS LIMITED FOR THE YEAR ENDED 31 OCTOBER 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 Digitrol Holdings Limited for the year ended 31 October 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 Board of directors of Digitrol Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Digitrol Holdings Limited of Digitrol Holdings Limitedand state those matters that we have agreed to state to the Board of directors of Digitrol Holdings Limited, as a body, 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 Digitrol Holdings Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Digitrol Holdings 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 Digitrol Holdings Limited. You consider that Digitrol Holdings 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 Digitrol Holdings 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. Menzies LLP 5th Floor Hodge House 114-116 St Mary Street Cardiff CF10 1DY 13 March 2026 Page 1
DIGITROL HOLDINGS LIMITED REGISTERED NUMBER:13257914 |  |
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,000,000 |  | 1,000,000
|  |  | 1,000,000 |  | 1,000,000
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 3,904 |  | 520 |
|  | 3,904 |  | 520 |
Creditors: amounts falling due within one year | 6 | (1,680) |  | (1,560) |
Net current assets/(liabilities) |  |  | 2,224 |  | (1,040)
Total assets less current liabilities |  |  | 1,002,224 |  | 998,960
Net assets |  |  | 1,002,224 |  | 998,960
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | 1,002,221 |  | 998,957
|  |  | 1,002,224 |  | 998,960
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 11 March 2026.
................................................ RC Nugent
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
DIGITROL HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Digitrol Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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 3 (2024 - 3).
Page 3
DIGITROL HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 1,000,000
| At 31 October 2025 | 1,000,000
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,904 | 520
|  | 3,904 | 520
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,680 | 1,560
|  | 1,680 | 1,560
7. | Share Capital
| At 31 October 2025
8. | Controlling party
The company has 3 issued ordinary shares of nominal value £1 each. The company is controlled by the directors who equally share 100% of the share capital.
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