Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 1 2 false No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03973614 2024-08-01 2025-07-31 03973614 2023-08-01 2024-07-31 03973614 2025-07-31 03973614 2024-07-31 03973614 c:Director2 2024-08-01 2025-07-31 03973614 d:CurrentFinancialInstruments 2025-07-31 03973614 d:CurrentFinancialInstruments 2024-07-31 03973614 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 03973614 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 03973614 d:ShareCapital 2025-07-31 03973614 d:ShareCapital 2024-07-31 03973614 d:RetainedEarningsAccumulatedLosses 2025-07-31 03973614 d:RetainedEarningsAccumulatedLosses 2024-07-31 03973614 c:OrdinaryShareClass1 2024-08-01 2025-07-31 03973614 c:OrdinaryShareClass1 2025-07-31 03973614 c:OrdinaryShareClass1 2024-07-31 03973614 c:FRS102 2024-08-01 2025-07-31 03973614 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03973614 c:FullAccounts 2024-08-01 2025-07-31 03973614 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03973614 2 2024-08-01 2025-07-31 03973614 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03973614 CATHEDRAL HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
CATHEDRAL HOLDINGS LIMITED REGISTERED NUMBER: 03973614 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 23,746,844 |  | 9,740,391 |
Cash at bank and in hand | 5 | 75,410 |  | 11,853,431 |
|  | 23,822,254 |  | 21,593,822 |
Creditors: amounts falling due within one year | 6 | (2,060,080) |  | (35,577) |
Net current assets |  |  | 21,762,174 |  | 21,558,245
Total assets less current liabilities |  |  | 21,762,174 |  | 21,558,245
Net assets |  |  | 21,762,174 |  | 21,558,245
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 21,762,074 |  | 21,558,145
Total equity |  |  | 21,762,174 |  | 21,558,245
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CATHEDRAL HOLDINGS LIMITED REGISTERED NUMBER: 03973614 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 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 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 by:
D Chambers
Director
Date: 1 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
CATHEDRAL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Cathedral Holdings Limited is a private company limited by shares incorporated in England and Wales, registration number 03973614. The registered office is 29 Woodside Road, Bournemouth, Dorset, BH5 2AZ. 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 | Going concern
In making the company’s going concern assessment, the directors have considered a number of factors in relation to it and the group of which it is a member. The projections indicate the group will have sufficient liquidity for at least the next 12 months and it is for this reason the directors have adopted the going concern basis of accounting in the preparation of the financial statements.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 3
CATHEDRAL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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 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.
| 2.9 | Share capital
Ordinary shares are classified as equity. Page 4
CATHEDRAL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,263,406 | 3,453,306
| Other debtors | 20,483,438 | 6,287,085
|  | 23,746,844 | 9,740,391
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 75,410 | 11,853,431
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 200 | 200
| Corporation tax | 58,377 | 33,874
| Other creditors | 2,000,000 | -
| Accruals and deferred income | 1,503 | 1,503
|  | 2,060,080 | 35,577
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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CATHEDRAL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Related party transactions
| Included within other debtors are interest free loans totalling £20,265,500 (2024: £5,393,128) which are due from companies within a group controlled by a director. Included within other creditors are interest free loans totalling £600,000 (2024: £nil) which are owed to companies under common control of a director. At 31 July 2025, a balance of £1,400,000 was owed to (2024: £705,480 owed by) a director of the Company. Interest was charged on the loan at the official rate of interest, totalling £nil (2024: £5,480).
9. | Controlling party
The ultimate controlling party is A D Chambers.
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