Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 2025-03-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00502716 2025-03-01 2026-02-28 00502716 2024-03-01 2025-02-28 00502716 2026-02-28 00502716 2025-02-28 00502716 c:Director2 2025-03-01 2026-02-28 00502716 d:OfficeEquipment 2025-03-01 2026-02-28 00502716 d:OfficeEquipment 2026-02-28 00502716 d:OfficeEquipment 2025-02-28 00502716 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00502716 d:FreeholdInvestmentProperty 2026-02-28 00502716 d:FreeholdInvestmentProperty 2025-02-28 00502716 d:CurrentFinancialInstruments 2026-02-28 00502716 d:CurrentFinancialInstruments 2025-02-28 00502716 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 00502716 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 00502716 d:ShareCapital 2026-02-28 00502716 d:ShareCapital 2025-02-28 00502716 d:RevaluationReserve 2026-02-28 00502716 d:RevaluationReserve 2025-02-28 00502716 d:RetainedEarningsAccumulatedLosses 2026-02-28 00502716 d:RetainedEarningsAccumulatedLosses 2025-02-28 00502716 c:FRS102 2025-03-01 2026-02-28 00502716 c:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 00502716 c:FullAccounts 2025-03-01 2026-02-28 00502716 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00502716 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-03-01 2026-02-28 00502716 5 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 00502716 WOOLNOUGH & COGMAN LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
WOOLNOUGH & COGMAN LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 8
WOOLNOUGH & COGMAN LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WOOLNOUGH & COGMAN LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Woolnough & Cogman Limited for the year ended 28 February 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Woolnough & Cogman Limited, as a body, in accordance with the terms of our engagement letter dated 25 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Woolnough & Cogman Limited and state those matters that we have agreed to state to the Board of directors of Woolnough & Cogman Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Woolnough & Cogman Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Woolnough & Cogman Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Woolnough & Cogman Limited. You consider that Woolnough & Cogman Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Woolnough & Cogman Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 8 April 2026 Page 1
WOOLNOUGH & COGMAN LIMITED REGISTERED NUMBER: 00502716 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 4
Investment property | 5 |  | 275,000 |  | 275,000
|  |  | 275,000 |  | 275,004
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,254 |  | - |
Cash at bank and in hand |  | 5,165 |  | 5,753 |
|  | 6,419 |  | 5,753 |
Creditors: amounts falling due within one year | 7 | (7,816) |  | (11,087) |
Net current liabilities |  |  | (1,397) |  | (5,334)
Total assets less current liabilities |  |  | 273,603 |  | 269,670
Net assets |  |  | 273,603 |  | 269,670
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8,000 |  | 8,000
Revaluation reserve |  |  | 121,000 |  | 121,000
Profit and loss account |  |  | 144,603 |  | 140,670
|  |  | 273,603 |  | 269,670
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 year 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
WOOLNOUGH & COGMAN LIMITED REGISTERED NUMBER: 00502716 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 April 2026.
P.A. Cogman
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
WOOLNOUGH & COGMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The continuing principal activity of the company is that of property rental. The principal place of business is Poringland, Norfolk. 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 Section 1A of 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 | Revenue
Turnover comprises revenue recognised by the company in respect of property rented in the year. The company is not VAT registered.
| 2.3 | 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.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WOOLNOUGH & COGMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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. 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. Page 5
WOOLNOUGH & COGMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 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.
| 2.10 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measure, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.11 | 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 directors, during the year was 2 (2025 - 2).
Page 6
WOOLNOUGH & COGMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | TANGIBLE FIXED ASSETS
|  | Furniture, fittings and equipment
|  | £
| Cost or valuation |
| At 1 March 2025 | 602
| At 28 February 2026 | 602
| Depreciation |
| At 1 March 2025 | 598
| Charge for the year on owned assets | 4
| At 28 February 2026 | 602
| Net book value |
| At 28 February 2026 | -
| At 28 February 2025 | 4
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2025 | 275,000
| At 28 February 2026 | 275,000
The 2026 valuations were made by the directors, on an open market value for existing use basis.
Page 7
WOOLNOUGH & COGMAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 1,254 | -
|  | 1,254 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 3,269 | 3,379
| Other creditors | 2,002 | 5,331
| Accruals and deferred income | 2,545 | 2,377
|  | 7,816 | 11,087
8. | Transactions with directors
As at 1 March 2025 the company owed a director £3,379. During the year cash of £3,379 was withdrawn and personal expenses of £1,254 met by the company. As a result, at 28 February 2026 the company was owed £1,254 by a director.
Page 8