Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 1 2024-08-01 No description of principal activity true false true 1 true 10611609 2024-08-01 2025-07-31 10611609 2023-08-01 2024-07-31 10611609 2025-07-31 10611609 2024-07-31 10611609 c:Director2 2024-08-01 2025-07-31 10611609 d:CurrentFinancialInstruments 2025-07-31 10611609 d:CurrentFinancialInstruments 2024-07-31 10611609 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 10611609 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10611609 d:ShareCapital 2025-07-31 10611609 d:ShareCapital 2024-07-31 10611609 c:OrdinaryShareClass1 2024-08-01 2025-07-31 10611609 c:OrdinaryShareClass1 2025-07-31 10611609 c:OrdinaryShareClass1 2024-07-31 10611609 c:OrdinaryShareClass2 2024-08-01 2025-07-31 10611609 c:OrdinaryShareClass2 2025-07-31 10611609 c:OrdinaryShareClass2 2024-07-31 10611609 c:OrdinaryShareClass3 2024-08-01 2025-07-31 10611609 c:OrdinaryShareClass3 2025-07-31 10611609 c:OrdinaryShareClass3 2024-07-31 10611609 c:EntityHasNeverTraded 2024-08-01 2025-07-31 10611609 c:FRS102 2024-08-01 2025-07-31 10611609 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10611609 c:FullAccounts 2024-08-01 2025-07-31 10611609 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10611609 6 2024-08-01 2025-07-31 10611609 2 2025-07-31 10611609 2 2024-07-31 10611609 f:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10611609 TCR FINANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
TCR FINANCE LIMITED REGISTERED NUMBER: 10611609 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 102 |  | 102 |
|  | 102 |  | 102 |
Creditors: amounts falling due within one year | 5 | (100) |  | (100) |
Net current assets |  |  | 2 |  | 2
Net assets |  |  | 102 |  | 102
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 102 |  | 102
|  |  | 102 |  | 102
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D J Chambers
Director
Date: 2 April 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
TCR FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
TCR Finance Limited is a private company limited by shares incorporated in England and Wales. It's registered office is 29 Woodside Road, Bournemouth, BH5 2AZ. The financial statements are presented in Sterling (£), rounded to the nearest £1. 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.
| 2.2 | Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 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.
| 2.5 | 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.
| 2.6 | 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. 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 Page 2
TCR FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. 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.
3. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 August 2024 | 100
| At 31 July 2025 | 100
| Net book value |
| At 31 July 2025 | 100
| At 31 July 2024 | 100
Page 3
TCR FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 100 | 100
| Called up share capital not paid | 2 | 2
|  | 102 | 102
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 100 | 100
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
|  | 1 (2024 - 1) B Ordinary share of £1.00 | 1 | 1
|  | 1 (2024 - 1) P Ordinary share of £1.00 | 1 | 1
|  |  | 102 | 102
Page 4