Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 1 2025-01-01 false 68209 - Other letting and operating of own or leased real estate 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13647117 2025-01-01 2025-12-31 13647117 2024-01-01 2024-12-31 13647117 2025-12-31 13647117 2024-12-31 13647117 c:Director2 2025-01-01 2025-12-31 13647117 d:FurnitureFittings 2025-01-01 2025-12-31 13647117 d:FurnitureFittings 2025-12-31 13647117 d:FurnitureFittings 2024-12-31 13647117 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13647117 d:FreeholdInvestmentProperty 2025-12-31 13647117 d:FreeholdInvestmentProperty 2024-12-31 13647117 d:FreeholdInvestmentProperty 2 2025-01-01 2025-12-31 13647117 d:CurrentFinancialInstruments 2025-12-31 13647117 d:CurrentFinancialInstruments 2024-12-31 13647117 d:Non-currentFinancialInstruments 2025-12-31 13647117 d:Non-currentFinancialInstruments 2024-12-31 13647117 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13647117 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13647117 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 13647117 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 13647117 d:ShareCapital 2025-12-31 13647117 d:ShareCapital 2024-12-31 13647117 d:RetainedEarningsAccumulatedLosses 2025-12-31 13647117 d:RetainedEarningsAccumulatedLosses 2024-12-31 13647117 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13647117 c:OrdinaryShareClass1 2025-12-31 13647117 c:OrdinaryShareClass1 2024-12-31 13647117 c:FRS102 2025-01-01 2025-12-31 13647117 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13647117 c:FullAccounts 2025-01-01 2025-12-31 13647117 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13647117 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13647117 BOISMINT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BOISMINT LTD REGISTERED NUMBER: 13647117 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Tangible assets | 4 |  | 282 |  | 421
Investment property | 5 |  | 3,700,000 |  | 3,893,330
|  |  | 3,700,282 |  | 3,893,751
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 99,256 |  | 40,415 |
Current liabilities |  | 99,256 |  | 40,415 |
Creditors: amounts falling due within one year | 7 | (58,949) |  | (60,639) |
Net current assets/(liabilities) |  |  | 40,307 |  | (20,224)
Total assets less current liabilities |  |  | 3,740,589 |  | 3,873,527
Creditors: amounts falling due after more than one year | 8 |  | (3,705,889) |  | (3,705,889)
Net assets |  |  | 34,700 |  | 167,638
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 34,699 |  | 167,637
|  |  | 34,700 |  | 167,638
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:
P A Moodie
Director
Date: 15 April 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
BOISMINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Boismint Ltd is a private Company, limited by share capital and incorporated in England and Wales. The Company's registered office address is Clockhouse, Dogflud Way, Farnham, GU9 7UD. 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 have been prepared on a going concern basis. The directors have considered the company’s financial position and forecast cash flows for a period of at least twelve months from the date of approval of the financial statements. The company’s principal asset is an investment property which, as disclosed in the notes to the financial statements, is held for sale. The directors have a clear intention to dispose of the property and are actively marketing it. Based on current market conditions and advice received, the directors expect the proceeds from the sale to be sufficient to enable the company to meet its liabilities as they fall due. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Turnover comprises of rental income which is credited to the profit and loss account on a straight-line basis over the term of the relevant lease.
| 2.4 | Finance costs
Finance costs are charged to profit or loss 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.
| 2.5 | 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. Page 2
BOISMINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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. 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:
|  |  |  | Fixtures and fittings | - | 33% |
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.
| 2.7 | Investment property
Investment property is carried at fair value determined annually 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.
| 2.8 | 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.
| 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 instrument 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.
| 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. Page 3
BOISMINT 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 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 865
| At 31 December 2025 | 865
| Depreciation |
| At 1 January 2025 | 444
| Charge for the year on owned assets | 139
| At 31 December 2025 | 583
| Net book value |
| At 31 December 2025 | 282
| At 31 December 2024 | 421
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 3,893,330
| Deficit on revaluation | (193,330)
| At 31 December 2025 | 3,700,000
| The investment property is currently being marketed for sale. The directors intend to dispose of the property in the short term.
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 4
BOISMINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 99,256 | 40,415
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 50,177 | 51,993
| Other creditors | 6,000 | 6,000
| Accruals and deferred income | 2,772 | 2,646
|  | 58,949 | 60,639
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,705,889 | 3,705,889
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1 | 1 | 1
10. | Related party transactions
| At the period end the Company owed £3,705,889 (2024: £3,705,889) to its parent Company.
11. | Parent company
The parent Company is Snowbird Assets Limited, a Company incorporated in England & Wales.
Page 5