Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 0 false false false 2024-10-01 0 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11959440 2024-10-01 2025-09-30 11959440 2023-10-01 2024-09-30 11959440 2025-09-30 11959440 2024-09-30 11959440 c:Director1 2024-10-01 2025-09-30 11959440 d:CurrentFinancialInstruments 2025-09-30 11959440 d:CurrentFinancialInstruments 2024-09-30 11959440 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 11959440 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11959440 d:ShareCapital 2025-09-30 11959440 d:ShareCapital 2024-09-30 11959440 d:CapitalRedemptionReserve 2025-09-30 11959440 d:CapitalRedemptionReserve 2024-09-30 11959440 d:RetainedEarningsAccumulatedLosses 2025-09-30 11959440 d:RetainedEarningsAccumulatedLosses 2024-09-30 11959440 c:FRS102 2024-10-01 2025-09-30 11959440 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11959440 c:FullAccounts 2024-10-01 2025-09-30 11959440 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11959440 6 2024-10-01 2025-09-30 11959440 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 11959440 UTILITIES AND CIVILS (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
UTILITIES AND CIVILS (UK) LIMITED REGISTERED NUMBER:11959440
BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,430,100 |  | 1,430,100
|  |  | 1,430,100 |  | 1,430,100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 280 |
Cash at bank and in hand |  | 422 |  | 6 |
|  | 422 |  | 286 |
Creditors: amounts falling due within one year | 6 | (1,060) |  | (2,768) |
Net current liabilities |  |  | (638) |  | (2,482)
Total assets less current liabilities |  |  | 1,429,462 |  | 1,427,618
Net assets |  |  | 1,429,462 |  | 1,427,618
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 480 |  | 506
Capital redemption reserve |  |  | 320 |  | 294
Profit and loss account |  |  | 1,428,662 |  | 1,426,818
|  |  | 1,429,462 |  | 1,427,618
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UTILITIES AND CIVILS (UK) LIMITED REGISTERED NUMBER:11959440
BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 8 January 2026.
V Keenor
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
UTILITIES AND CIVILS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Utilities and Civils (UK) Limited is a company limited by shares, domiciled in England and Wales. The registered office address is Courtenay House, Pynes Hill Exeter, Devon, EX2 5AZ. 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 | Going concern
The directors confirm that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the company is a going concern.
| 2.3 | 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 Statement of comprehensive income 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | 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. Page 3
UTILITIES AND CIVILS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 4
UTILITIES AND CIVILS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.8 | 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 Company has no employees other than the directors, who did not receive any remuneration (2024 - NIL).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,430,100
| At 30 September 2025 | 1,430,100
Page 5
UTILITIES AND CIVILS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 280
|  | - | 280
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 100 | 1,760
| Accruals and deferred income | 960 | 1,008
|  | 1,060 | 2,768
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