Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 2024-12-01 false No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04588910 2024-12-01 2025-11-30 04588910 2023-12-01 2024-11-30 04588910 2025-11-30 04588910 2024-11-30 04588910 c:Director1 2024-12-01 2025-11-30 04588910 d:FreeholdInvestmentProperty 2025-11-30 04588910 d:FreeholdInvestmentProperty 2024-11-30 04588910 d:CurrentFinancialInstruments 2025-11-30 04588910 d:CurrentFinancialInstruments 2024-11-30 04588910 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 04588910 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 04588910 d:ShareCapital 2025-11-30 04588910 d:ShareCapital 2024-11-30 04588910 d:CapitalRedemptionReserve 2024-12-01 2025-11-30 04588910 d:CapitalRedemptionReserve 2025-11-30 04588910 d:CapitalRedemptionReserve 2024-11-30 04588910 d:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 04588910 d:RetainedEarningsAccumulatedLosses 2025-11-30 04588910 d:RetainedEarningsAccumulatedLosses 2024-11-30 04588910 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 04588910 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 04588910 c:FRS102 2024-12-01 2025-11-30 04588910 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04588910 c:FullAccounts 2024-12-01 2025-11-30 04588910 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04588910 2 2024-12-01 2025-11-30 04588910 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 04588910 TARGET SITE SERVICES 2003 HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
01483 755 399 hamlyns.com
BALANCE SHEET AS AT 30 NOVEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
TARGET SITE SERVICES 2003 HOLDINGS LIMITED BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025
Investment property |  |  | 950,000 |  | 950,000
|  |  | 950,000 |  | 950,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 7,500 |
Cash at bank and in hand | 6 | 620,284 |  | 473,946 |
|  | 620,284 |  | 481,446 |
Creditors: amounts falling due within one year | 7 | (584,436) |  | (552,709) |
Net current assets/(liabilities) |  |  | 35,848 |  | (71,263)
Total assets less current liabilities |  |  | 985,848 |  | 878,737
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (26,140) |  | (26,140) |
|  |  | (26,140) |  | (26,140)
Net assets |  |  | 959,708 |  | 852,597
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 30 |  | 30
Capital redemption reserve | 9 |  | 20 |  | 20
Profit and loss account | 9 |  | 959,658 |  | 852,547
|  |  | 959,708 |  | 852,597
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 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 9 April 2026.
R P Frost
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TARGET SITE SERVICES 2003 HOLDINGS LIMITED REGISTERED NUMBER: 04588910 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025
Director
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TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | Statutory information
Target Site Services 2003 Holding Limited is a private company, limited by shares, registered in England and Wales. The company's registered office number and registered address are as below : Registered office : 04588910 Registered Office : Unit 14 The Portland Bus Centre, Manor House Lane Datchet Berkshire SL3 9EG 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 | 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. Page 3
TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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 balance sheet 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 balance sheet 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 balance sheet date.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers or directors 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 4
TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 950,000
| At 30 November 2025 | 950,000
| Comprising |
| Cost | 845,439
| Fair value changes | 104,561
| At 30 November 2025 | 950,000
The valuations were made by Kempton Carr Croft on 19 July 2022, on an open market value basis. Under the directors' assessment, the fair value of the investment property has not changed after the valuation by Kempton Carr Croft.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 7,500
|  | - | 7,500
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TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 5.Debtors (continued) Page 6
TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 620,284 | 473,946
|  | 620,284 | 473,946
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 1
| Corporation tax | 34,942 | 30,809
| Other creditors | 547,664 | 520,399
| Accruals and deferred income | 1,830 | 1,500
|  | 584,436 | 552,709
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (26,140)
| At end of year | (26,140)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (26,140) | (26,140)
|  | (26,140) | (26,140)
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TARGET SITE SERVICES 2003 HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Reserves
Capital redemption reserve The non-distributable capital redemption reserve was created when the company redeemed or repurchased its own shares. Profit and loss account The profit and loss account comprise of all current and prior retained earnings after deducting any distributions made to the shareholders of the company.
10. | Prior year adjustment
During the year, the company reassessed the accounting treatment of its investment property. The property has been measured at its fair value of £950,000 in accordance with the applicable accounting standards. As part of this reassessment, the previously recognised accumulated depreciation and revaluation reserves relating to the investment property have been reversed. Additionally, the revaluation gain arising from the fair value adjustment and deferred taxation have been recognised in the profit and loss account as retained earnings brought forward. Accordingly, the comparative figures have been restated to reflect the investment property at its fair value and to eliminate the previously recognised depreciation and revaluation reserves.
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