Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 No description of principal activity false 2025-01-01 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.false 11665702 2025-01-01 2025-12-31 11665702 2024-01-01 2024-12-31 11665702 2025-12-31 11665702 2024-12-31 11665702 c:Director1 2025-01-01 2025-12-31 11665702 d:CurrentFinancialInstruments 2025-12-31 11665702 d:CurrentFinancialInstruments 2024-12-31 11665702 d:Non-currentFinancialInstruments 2025-12-31 11665702 d:Non-currentFinancialInstruments 2024-12-31 11665702 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11665702 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11665702 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 11665702 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 11665702 d:ShareCapital 2025-12-31 11665702 d:ShareCapital 2024-12-31 11665702 d:RetainedEarningsAccumulatedLosses 2025-12-31 11665702 d:RetainedEarningsAccumulatedLosses 2024-12-31 11665702 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11665702 c:OrdinaryShareClass1 2025-12-31 11665702 c:OrdinaryShareClass2 2025-01-01 2025-12-31 11665702 c:OrdinaryShareClass2 2025-12-31 11665702 c:FRS102 2025-01-01 2025-12-31 11665702 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11665702 c:FullAccounts 2025-01-01 2025-12-31 11665702 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11665702 6 2025-01-01 2025-12-31 11665702 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11665702 316 LATIMER LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
316 LATIMER LTD REGISTERED NUMBER: 11665702 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,705,537 |  | 5,705,537
|  |  | 5,705,537 |  | 5,705,537
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 244 |  | 521 |
|  | 244 |  | 521 |
Creditors: amounts falling due within one year | 6 | (2,343,120) |  | (2,212,716) |
Net current liabilities |  |  | (2,342,876) |  | (2,212,195)
Total assets less current liabilities |  |  | 3,362,661 |  | 3,493,342
Creditors: amounts falling due after more than one year | 7 |  | (2,992,938) |  | (2,989,957)
Net assets |  |  | 369,723 |  | 503,385
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,107,243 |  | 1,107,243
Profit and loss account |  |  | (737,520) |  | (603,858)
|  |  | 369,723 |  | 503,385
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316 LATIMER LTD REGISTERED NUMBER: 11665702 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 on 31 March 2026.
S P Roue
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
316 LATIMER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
316 Latimer Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. The company is a holding company. 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 requirements and 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
The financial statements are prepared on a going concern basis, despite the Statement of financial position showing net current liabilities of £2,342,876 (2024 - £2,212,195) which includes £1,617,206 (2024 - £1,683,066) that is owed to companies controlled by the directors. The directors have confirmed that they will not will not recall these amounts within the next 12 months and will continue to support the company so that it is able to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.3 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 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. Page 3
316 LATIMER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 5,705,537
| At 31 December 2025 | 5,705,537
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 244 | 521
|  | 244 | 521
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 304 | -
| Amounts owed to group undertakings | 716,710 | 520,750
| Other creditors | 1,617,206 | 1,683,066
| Accruals and deferred income | 8,900 | 8,900
|  | 2,343,120 | 2,212,716
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316 LATIMER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 2,992,938 | 2,989,957
|  | 2,992,938 | 2,989,957
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 775,070 Ordinary A shares of £1 each | 775,070 | 775,070
|  | 332,173 Ordinary B shares of £1 each | 332,173 | 332,173
|  |  | 1,107,243 | 1,107,243
| The Ordinary A £1 shares and Ordinary B £1 shares are separate classes of shares for the purpose of declaration of dividends. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of the other class of shares. The Ordinary A £1 shares and Ordinary B £1 shares rank pari passu in all other respects.
9. | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. During the year, the company paid interest to companies controlled by the directors of £125,140 (2024 - £140,647). At the year-end, the amount due to these companies was £1,617,206 (2024 - £1,683,066) and is included within other creditors.
10. | Controlling party
The ultimate controlling party of the company is S P Roue by virtue of his majority shareholding in the company.
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