Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 2024-07-22 false No description of principal activity 2 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15852246 2024-07-21 15852246 2024-07-22 2025-03-31 15852246 2023-08-30 2024-07-21 15852246 2025-03-31 15852246 c:Director1 2024-07-22 2025-03-31 15852246 c:Director2 2024-07-22 2025-03-31 15852246 d:OfficeEquipment 2024-07-22 2025-03-31 15852246 d:OfficeEquipment 2025-03-31 15852246 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-22 2025-03-31 15852246 d:FreeholdInvestmentProperty 2025-03-31 15852246 d:FreeholdInvestmentProperty 4 2024-07-22 2025-03-31 15852246 d:CurrentFinancialInstruments 2025-03-31 15852246 d:Non-currentFinancialInstruments 2025-03-31 15852246 d:Non-currentFinancialInstruments 1 2025-03-31 15852246 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15852246 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 15852246 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 15852246 d:ShareCapital 2025-03-31 15852246 d:RetainedEarningsAccumulatedLosses 2025-03-31 15852246 c:OrdinaryShareClass1 2024-07-22 2025-03-31 15852246 c:OrdinaryShareClass1 2025-03-31 15852246 c:FRS102 2024-07-22 2025-03-31 15852246 c:AuditExempt-NoAccountantsReport 2024-07-22 2025-03-31 15852246 c:FullAccounts 2024-07-22 2025-03-31 15852246 c:PrivateLimitedCompanyLtd 2024-07-22 2025-03-31 15852246 2 2024-07-22 2025-03-31 15852246 6 2024-07-22 2025-03-31 15852246 f:PoundSterling 2024-07-22 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15852246 AUGUSTA MOORE HOUSE UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
AUGUSTA MOORE HOUSE UK LIMITED REGISTERED NUMBER: 15852246 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 868
Investments | 5 |  | 2
Investment property | 6 |  | 16,304,571
|  |  | 16,305,441
Current assets |  |  |
Debtors: amounts falling due after more than one year | 7 | 685,172 |
Debtors: amounts falling due within one year | 7 | 752,161 |
Cash at bank and in hand | 8 | 123,613 |
|  | 1,560,946 |
Creditors: amounts falling due within one year | 9 | (7,881,689) |
Net current (liabilities)/assets |  |  | (6,320,743)
Total assets less current liabilities |  |  | 9,984,698
Creditors: amounts falling due after more than one year | 10 |  | (10,140,000)
Net (liabilities)/assets |  |  | (155,302)
Capital and reserves |  |  |
Called up share capital |  |  | 102
Profit and loss account |  |  | (155,404)
|  |  | (155,302)
Page 1
AUGUSTA MOORE HOUSE UK LIMITED REGISTERED NUMBER: 15852246 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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 period 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:
A Podrojski | R Shai
Director | Director
Date: 31 March 2026 | Date:31 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Augusta Moore House UK Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 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
As at 31 March 2025, the company had net liabilities of £155,302. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
| 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: 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. Page 3
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 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.
| 2.12 | Hedge accounting
The Company uses variable to fixed interest rate swaps to manage its exposure to interest rate risk on its loan facility. These derivatives are measured at fair value at each reporting date. To the extent the cash flow hedge is effective, movements in fair value are recognised in other comprehensive income and presented in a separate cash flow hedge reserve. Any ineffective portions of those movements are recognised in profit or loss for the period. Gains and losses on the hedging instruments and the hedged items are recognised in profit or loss for the period. When a hedged item is an unrecognised firm commitment, the cumulative hedging gain or loss on the hedged item is recognised as an asset or liability with a corresponding gain or loss recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
Page 4
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Transfers intra group | 2,249
| At 31 March 2025 | 2,249
| Depreciation |
| Charge for the period on owned assets | 83
| Transfers intra group | 1,298
| At 31 March 2025 | 1,381
| Net book value |
| At 31 March 2025 | 868
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 2
| At 31 March 2025 | 2
Page 5
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Transfers intra group | 16,304,571
| At 31 March 2025 | 16,304,571
|  |  |  |  | 2025
|  |  |  |  | £
| Historic cost | 16,304,571
|  | 16,304,571
7. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Due after more than one year |
| Financial instruments (after 1 yr) | 685,172
|  | 685,172
|  |  |  |  | 2025
|  |  |  |  | £
| Due within one year |
| Trade debtors | 12,299
| Amounts owed by group undertakings | 130,216
| Other debtors | 377,591
| Prepayments and accrued income | 232,055
|  | 752,161
Page 6
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 123,613
|  | 123,613
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 6,829,027
| Other creditors | 800,646
| Accruals and deferred income | 252,016
|  | 7,881,689
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 10,140,000
|  | 10,140,000
Page 7
AUGUSTA MOORE HOUSE UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due 2-5 years |
| Bank loans | 10,140,000
|  | 10,140,000
|  | 10,140,000
| The bank loan facility is secured by legal charges over the property held by the company. The loan maturity date is 30 August 2029, being five years from the drawdown date.
12. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 102 Ordinary shares of £1.00 each | 102
During the period, the company issued 102 Ordinary shares of £1 each at par.
13. | Related party transactions
| The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group.
14. | Controlling party
The ultimate controlling party is Augusta Property Ltd, whos registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
Page 8