Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false 2024-11-01 false investment property 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05052279 2024-11-01 2025-10-31 05052279 2023-11-01 2024-10-31 05052279 2025-10-31 05052279 2024-10-31 05052279 c:Director2 2024-11-01 2025-10-31 05052279 d:ComputerEquipment 2024-11-01 2025-10-31 05052279 d:ComputerEquipment 2025-10-31 05052279 d:ComputerEquipment 2024-10-31 05052279 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05052279 d:CurrentFinancialInstruments 2025-10-31 05052279 d:CurrentFinancialInstruments 2024-10-31 05052279 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 05052279 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 05052279 d:ShareCapital 2025-10-31 05052279 d:ShareCapital 2024-10-31 05052279 d:RetainedEarningsAccumulatedLosses 2025-10-31 05052279 d:RetainedEarningsAccumulatedLosses 2024-10-31 05052279 c:FRS102 2024-11-01 2025-10-31 05052279 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05052279 c:FullAccounts 2024-11-01 2025-10-31 05052279 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05052279 2 2024-11-01 2025-10-31 05052279 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 05052279 APPRISE PROPERTY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2025
APPRISE PROPERTY LTD REGISTERED NUMBER: 05052279 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 422 |  | 1,541
|  |  | 422 |  | 1,541
Current assets |  |  |  |  |
Stocks |  | 338,280 |  | 338,280 |
Debtors: amounts falling due within one year | 7 | 129,234 |  | 127,706 |
Cash at bank and in hand | 8 | 272,983 |  | 373,569 |
|  | 740,497 |  | 839,555 |
Creditors: amounts falling due within one year | 9 | (177,688) |  | (253,214) |
Net current assets |  |  | 562,809 |  | 586,341
Total assets less current liabilities |  |  | 563,231 |  | 587,882
Net assets |  |  | 563,231 |  | 587,882
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 563,131 |  | 587,782
|  |  | 563,231 |  | 587,882
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APPRISE PROPERTY LTD REGISTERED NUMBER: 05052279 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 Period 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 profit and loss account 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:
S Stretton
Director
Date: 20 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
APPRISE PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
Apprise Property Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.
| 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
APPRISE PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 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 | - | 25% | straight line basis
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 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. 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. Page 4
APPRISE PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 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, 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.
| 2.11 | 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.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. Page 5
APPRISE PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 10,403
| At 31 October 2025 | 10,403
| Depreciation |
| At 1 November 2024 | 8,862
| Charge for the Period on owned assets | 1,119
| At 31 October 2025 | 9,981
| Net book value |
| At 31 October 2025 | 422
| At 31 October 2024 | 1,541
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APPRISE PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
6. | Taxation
The company has £381,472 of losses to carry forward. A deferred tax asset has not been recognised during the period.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,000 | -
| Other debtors | 382 | 382
| Prepayments | 380 | 852
| Tax recoverable | 126,472 | 126,472
|  | 129,234 | 127,706
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 272,983 | 373,569
|  | 272,983 | 373,569
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 25
| Other creditors | 172,888 | 250,539
| Accruals and deferred income | 4,800 | 2,650
|  | 177,688 | 253,214
10. | Related party transactions
| In other creditors there is an amount of £171,989 (2024: £250,539) due to the directors. The loan is repayable on demand and no interest is charged.
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