Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2 false 2025-01-01 the sale of publications relating to the construction industry 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 02943751 2025-01-01 2025-12-31 02943751 2024-01-01 2024-12-31 02943751 2025-12-31 02943751 2024-12-31 02943751 c:Director1 2025-01-01 2025-12-31 02943751 c:Director2 2025-01-01 2025-12-31 02943751 d:ComputerEquipment 2025-01-01 2025-12-31 02943751 d:ComputerEquipment 2025-12-31 02943751 d:ComputerEquipment 2024-12-31 02943751 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02943751 d:CurrentFinancialInstruments 2025-12-31 02943751 d:CurrentFinancialInstruments 2024-12-31 02943751 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02943751 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02943751 d:ShareCapital 2025-12-31 02943751 d:ShareCapital 2024-12-31 02943751 d:RetainedEarningsAccumulatedLosses 2025-12-31 02943751 d:RetainedEarningsAccumulatedLosses 2024-12-31 02943751 c:FRS102 2025-01-01 2025-12-31 02943751 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02943751 c:FullAccounts 2025-01-01 2025-12-31 02943751 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02943751 2 2025-01-01 2025-12-31 02943751 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 02943751 CONSTRUCTION INDUSTRY PUBLICATIONS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
CONSTRUCTION INDUSTRY PUBLICATIONS LTD REGISTERED NUMBER:02943751
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,060 |  | 3,535
Current assets |  |  |  |  |
Stocks |  | 13,176 |  | 13,390 |
Debtors: amounts falling due within one year | 5 | 28,297 |  | 34,310 |
Cash at bank and in hand | 6 | 37,170 |  | 51,065 |
|  | 78,643 |  | 98,765 |
Creditors: amounts falling due within one year | 7 | (18,537) |  | (18,925) |
Net current assets |  |  | 60,106 |  | 79,840
Net assets |  |  | 62,166 |  | 83,375
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 62,164 |  | 83,373
|  |  | 62,166 |  | 83,375
Page 1
CONSTRUCTION INDUSTRY PUBLICATIONS LTD REGISTERED NUMBER:02943751
BALANCE SHEET (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 income and retained earnings 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:
................................................ J W Bradley | ................................................ J A Southworth
Director | Director
Date: 13 April 2026 |
The notes on pages 3 to 7 form part of these financial statements. Page 2
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
The principal activity of the company during the year was the sale of publications relating to the construction industry and is expected to remain so for the foreseeable future. The company, limited by shares is a private company and is incorporated and domiciled in England and Wales, registered number 02943751. The address of its registered office is Peterhill, 49 Monument Lane, Chalfont St Peter, Gerrards Cross, SL9 0HY. The trading address is 50-56 Portman Road, Reading, Berkshire RG30 1EA. 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 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP and rounded to the nearest £1. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 4 years
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. Page 4
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment and obsolescence. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | CREDITORS
Short term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | DIVIDENDS
Final dividends are recognised when approved by the directors at a board meeting. Dividends on shares recognised as liabilities are included in other creditors/current liabilities in the financial statements.
3. | TAXATION
Deferred taxation has been considered but not accounted for, at 31 December 2025 taxation losses carried forward totalled £159,814 (2024 - £149,854). Page 5
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 86,130
| At 31 December 2025 | 86,130
| Depreciation |
| At 1 January 2025 | 82,595
| Charge for the year | 1,475
| At 31 December 2025 | 84,070
| Net book value |
| At 31 December 2025 | 2,060
| At 31 December 2024 | 3,535
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,345 | 26,029
| Other debtors | 431 | 64
| Prepayments and accrued income | 8,521 | 8,217
|  | 28,297 | 34,310
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 37,170 | 51,065
Page 6
CONSTRUCTION INDUSTRY PUBLICATIONS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 15,016 | 15,725
| Other taxation and social security | - | 114
| Accruals and deferred income | 3,521 | 3,086
|  | 18,537 | 18,925
8. | Financial instruments
All debtors and creditors are basic financial instruments and are held at amortised cost.
9. | CONTROLLING PARTY
The Company is controlled by the directors by virtue of their office in the Company.
Page 7