Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-08-01 false No description of principal activity 1 1 true true false 08041761 2024-08-01 2025-07-31 08041761 2023-08-01 2024-07-31 08041761 2025-07-31 08041761 2024-07-31 08041761 c:Director1 2024-08-01 2025-07-31 08041761 d:CurrentFinancialInstruments 2025-07-31 08041761 d:CurrentFinancialInstruments 2024-07-31 08041761 d:Non-currentFinancialInstruments 2025-07-31 08041761 d:Non-currentFinancialInstruments 2024-07-31 08041761 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08041761 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08041761 d:ShareCapital 2025-07-31 08041761 d:ShareCapital 2024-07-31 08041761 d:RetainedEarningsAccumulatedLosses 2025-07-31 08041761 d:RetainedEarningsAccumulatedLosses 2024-07-31 08041761 c:OrdinaryShareClass1 2024-08-01 2025-07-31 08041761 c:OrdinaryShareClass1 2025-07-31 08041761 c:OrdinaryShareClass1 2024-07-31 08041761 c:FRS102 2024-08-01 2025-07-31 08041761 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08041761 c:FullAccounts 2024-08-01 2025-07-31 08041761 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08041761 2 2024-08-01 2025-07-31 08041761 6 2024-08-01 2025-07-31 08041761 2 2025-07-31 08041761 2 2024-07-31 08041761 f:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08041761 ADINAL MCGREGOR LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
ADINAL MCGREGOR LIMITED REGISTERED NUMBER: 08041761 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,960,245 |  | 2,146,266
|  |  | 1,960,245 |  | 2,146,266
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | - |  | 1,050,000 |
Debtors: amounts falling due within one year | 5 | 5,087,546 |  | 4,301,546 |
Cash at bank and in hand |  | 2,361 |  | 24,907 |
|  | 5,089,907 |  | 5,376,453 |
Creditors: amounts falling due within one year | 6 | (5,889,684) |  | (6,616,358) |
Net current liabilities |  |  | (799,777) |  | (1,239,905)
Total assets less current liabilities |  |  | 1,160,468 |  | 906,361
Net assets |  |  | 1,160,468 |  | 906,361
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 1,160,467 |  | 906,360
|  |  | 1,160,468 |  | 906,361
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ADINAL MCGREGOR LIMITED REGISTERED NUMBER: 08041761 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 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 10 April 2026.
Daniel Andre Mcpherson
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Adinal McGregor Limited is a private company limited by shares and is incorporated in England. The address of the registered office is:124 Finchley Road, London, United Kingdom, NW3 5JS. 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 | 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 income statement within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 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: Interest income Revenue is recognised as interest accrues using the effective interest method. Dividends and return on investments Revenue is recognised when the payment is received. Page 3
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 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.
| 2.6 | 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 balance sheet date. Gains and losses on remeasurement are recognised in the income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | 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.
| 2.8 | 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. Page 4
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 5
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Fixed asset investments
|  | Fixed Asset investments
|  | £
| Cost or valuation |
| At 1 August 2024 | 2,146,266
| Additions | 563
| Disposals | (101,567)
| Revaluations | (85,017)
| At 31 July 2025 | 1,960,245
| Net book value |
| At 31 July 2025 | 1,960,245
| At 31 July 2024 | 2,146,266
Page 6
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | Restated 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | - | 1,050,000
|  | - | 1,050,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by group undertakings | 1,602,449 | 1,866,449
| Other debtors | 3,485,097 | 2,435,097
|  | 5,087,546 | 4,301,546
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 2
| Trade creditors | 13,341 | 3,622
| Amounts owed to group undertakings | 298,509 | 1,232,127
| Corporation tax | 111,440 | 3,471
| Other creditors | 5,454,544 | 5,365,286
| Accruals and deferred income | 11,850 | 11,850
|  | 5,889,684 | 6,616,358
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 7
ADINAL MCGREGOR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Transactions with Directors
| At the balance sheet date the company owed £5,454,529 (2024:£5,365,286) to the director Daniel Mcpherson.The loan is interest free, unsecured and repayable on demand.The company has not entered into any transactions in the year with related parties that are both material and not concluded under market conditions.
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