Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2024-08-01 2 false investment property 2 true true false 07902534 2024-08-01 2025-07-31 07902534 2023-08-01 2024-07-31 07902534 2025-07-31 07902534 2024-07-31 07902534 c:Director2 2024-08-01 2025-07-31 07902534 d:FreeholdInvestmentProperty 2025-07-31 07902534 d:FreeholdInvestmentProperty 2024-07-31 07902534 d:CurrentFinancialInstruments 2025-07-31 07902534 d:CurrentFinancialInstruments 2024-07-31 07902534 d:Non-currentFinancialInstruments 2025-07-31 07902534 d:Non-currentFinancialInstruments 2024-07-31 07902534 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 07902534 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 07902534 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 07902534 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 07902534 d:ShareCapital 2025-07-31 07902534 d:ShareCapital 2024-07-31 07902534 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 07902534 d:RetainedEarningsAccumulatedLosses 2025-07-31 07902534 d:RetainedEarningsAccumulatedLosses 2024-07-31 07902534 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 07902534 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 07902534 c:OrdinaryShareClass1 2024-08-01 2025-07-31 07902534 c:OrdinaryShareClass1 2025-07-31 07902534 c:OrdinaryShareClass1 2024-07-31 07902534 c:FRS102 2024-08-01 2025-07-31 07902534 c:Audited 2024-08-01 2025-07-31 07902534 c:FullAccounts 2024-08-01 2025-07-31 07902534 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07902534 c:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07902534 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07902534 LONGMILL RICKBOST LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
LONGMILL RICKBOST LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
LONGMILL RICKBOST LIMITED REGISTERED NUMBER:07902534
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 11,920,000 |  | 11,920,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 133,514 |  | 134,760 |
Bank and cash balances |  | 19,093 |  | 15,059 |
|  | 152,607 |  | 149,819 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (3,684,290) |  | (3,380,986) |
Net current liabilities |  |  | (3,531,683) |  | (3,231,167)
Total assets less current liabilities |  |  | 8,388,317 |  | 8,688,833
Creditors: amounts falling due after more than one year | 7 |  | (7,764,199) |  | (7,893,258)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (64,534) |  | (64,534)
Net assets |  |  | 559,584 |  | 731,041
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account | 10 |  | 559,484 |  | 730,941
|  |  | 559,584 |  | 731,041
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 14 April 2026.
V G Jeyabavan
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
LONGMILL RICKBOST LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Longmill Rickbost Limited is a private limited liability company incorporated in England & Wales, with its registered office and business office address at 3rd Floor, 107 Jermyn Street, London SW1Y 6EE. The principal activity of the Company is that of property investment. The Company's functional and presentational currency is £ Sterling. 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
The financial statements of the Company have been prepared on a going concern basis, the validity of which is dependant on the continued support of the directors and the other related party creditors of the business. The directors are satisfied that suitable facilities will continue to be made available for at least twelve months from the date of their approval of these financial statements and that the Company will be able to meet its working capital requirements for the foreseeable future.
| 2.3 | Turnover
Turnover comprises rent receivable exclusive of Value Added Tax. Rental income is recognised in the period to which it relates. Rental income received in advance is carried forward as deferred income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors 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 the Statement of Comprehensive Income.
| 2.5 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 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. Page 2
LONGMILL RICKBOST LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Borrowing costs
All borrowing costs are recognised in the Statement of Comprehensive Income in the year in which they are incurred.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The directors were the only employees of the Company during the current and preceding period.
Page 3
LONGMILL RICKBOST LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 11,920,000
| At 31 July 2025 | 11,920,000
The 2025 valuations were made by the directors, on an open market value for existing use basis. In the opinion of the directors, there was no material change in the value of the investment properties since the last financial year.
| If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 11,579,003 | 11,579,003
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 36,431 | 24,335
| Prepayments | 97,083 | 110,425
|  | 133,514 | 134,760
Page 4
LONGMILL RICKBOST LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 93,711 | 42,072
| Trade creditors | 96,806 | 33,195
| Amounts owed to group undertakings | 3,248,432 | 3,068,641
| Taxation and social security | 6,774 | 5,603
| Other creditors | 126,075 | 147,914
| Accruals and deferred income | 112,492 | 83,561
|  | 3,684,290 | 3,380,986
| Secured loans The Company's bank facilities are secured by a first charge on the investment properties, all rents and other income and a debenture over the assets of the Company.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,764,199 | 7,893,258
| Secured loans The Company's bank facilities are secured by a first charge on the investment properties, all rents and other income and a debenture over the assets of the Company.
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 64,534
| At end of year | 64,534
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value adjustments | 64,534 | 64,534
Page 5
LONGMILL RICKBOST LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
10. | Reserves
Profit and loss account At the reporting date, the Company had accumulated reserves of £559,584 (2024 - £731,041), of which £276,463 (2024 - £276,463) are not distributable. 11.Directors' personal guarantees D Yamin-Joseph has given a personal guarantee as security for the Company's bank facilities.
12. | Related party transactions
| The Company has taken advantage of the exemption under FRS 102 S33.1A Related Party Disclosured not to disclose transactions entered into between two or more members of a group, provided that any subsidiary underaking which is a party to the transactions is wholly owned by a member of that group.
13. | Controlling party
The Company is a wholly owned subsidiary of Longmill Realty Limited; a company registered in England and Wales. The ultimate controlling party is D Yamin-Joseph, who is a director and the controlling shareholder of Longmill Realty Limited.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 July 2025 was unqualified. The audit report was signed on 14 April 2026 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
Page 6