Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false Development of building projects and buying and selling of own real estate 1 false true 09239658 2024-05-01 2025-04-30 09239658 2023-05-01 2024-04-30 09239658 2025-04-30 09239658 2024-04-30 09239658 c:Director1 2024-05-01 2025-04-30 09239658 c:RegisteredOffice 2024-05-01 2025-04-30 09239658 d:CurrentFinancialInstruments 2025-04-30 09239658 d:CurrentFinancialInstruments 2024-04-30 09239658 d:Non-currentFinancialInstruments 2025-04-30 09239658 d:Non-currentFinancialInstruments 2024-04-30 09239658 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09239658 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09239658 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 09239658 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09239658 d:ShareCapital 2025-04-30 09239658 d:ShareCapital 2024-04-30 09239658 d:OtherMiscellaneousReserve 2025-04-30 09239658 d:OtherMiscellaneousReserve 2024-04-30 09239658 d:RetainedEarningsAccumulatedLosses 2025-04-30 09239658 d:RetainedEarningsAccumulatedLosses 2024-04-30 09239658 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 09239658 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 09239658 c:FRS102 2024-05-01 2025-04-30 09239658 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09239658 c:FullAccounts 2024-05-01 2025-04-30 09239658 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09239658 6 2024-05-01 2025-04-30 09239658 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 09239658
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2025
| HOLROYD INVESTMENTS LIMITED
HOLROYD INVESTMENTS LIMITED |  |
COMPANY INFORMATION
Director | T G Holroyd
Registered number | 09239658
Registered office | 1 Cherwell Mews
| London
| SW11 1AF
Accountants | Menzies LLP
| Chartered Accountants
| Hodge House
| 114-116 St Mary St
| Cardiff
| CF10 1DY
HOLROYD INVESTMENTS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
HOLROYD INVESTMENTS LIMITED REGISTERED NUMBER:09239658 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments |  | 5,772,139 |  | 5,772,139
|  | 5,772,139 |  | 5,772,139
Current assets |  |  |  |
Debtors: amounts falling due within one year | 254,902 |  | 248,672 |
Cash at bank and in hand | 7,073 |  | 6,245 |
| 261,975 |  | 254,917 |
Creditors: amounts falling due within one year | (1,092,093) |  | (986,715) |
Net current liabilities |  | (830,118) |  | (731,798)
Total assets less current liabilities |  | 4,942,021 |  | 5,040,341
Creditors: amounts falling due after more than one year |  | (1,433,334) |  | (1,533,344)
Provisions for liabilities |  |  |  |
Deferred tax | (46,437) |  | (46,437) |
|  | (46,437) |  | (46,437)
Net assets |  | 3,462,250 |  | 3,460,560
Capital and reserves |  |  |  |
Called up share capital |  | 100 |  | 100
Other reserves |  | 139,310 |  | 139,310
Profit and loss account |  | 3,322,840 |  | 3,321,150
|  | 3,462,250 |  | 3,460,560
Page 1
HOLROYD INVESTMENTS LIMITED REGISTERED NUMBER:09239658 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
T G Holroyd
Director
Date: 30 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
HOLROYD INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025
1. | General information
Holroyd Investments Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given on the company information page of these financial statements. The financial statements are presented in sterling which is the functional and presentational currency of the company and rounded to the nearest £. 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
HOLROYD INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.7 | 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 the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employees | 1 | 1
Page 4
HOLROYD INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025
4. | Fixed asset investments
|  | Investments in associates | Listed investments | Unlisted investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 5,229,200 | 242,034 | 300,905 | 5,772,139
| At 30th April 2025 | 5,229,200 | 242,034 | 300,905 | 5,772,139
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,560 | 1,560
| Corporation Tax Recoverable | 62,357 | 60,785
| Directors' loan accounts | 190,985 | 186,327
|  | 254,902 | 248,672
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group | 546,404 | 421,398
| Corporation tax | 3,136 | 1,534
| Other creditors | 535,197 | 556,643
| Accruals and deferred income | 7,356 | 7,140
|  | 1,092,093 | 986,715
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,433,334 | 1,533,344
|  | 1,433,334 | 1,533,344
8. | Deferred taxation
Page 5
HOLROYD INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025 8.Deferred taxation (continued)
|  | 2025
|  | £
| At beginning of year | (46,437)
| At end of year | (46,437)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (46,437) | (46,437)
|  | (46,437) | (46,437)
9. | Related party transactions
| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | 186,327 | 181,782
| Amounts advanced | 4,658 | 4,545
| Balance outstanding at end of year | 190,985 | 186,327
Page 6