Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false 2 2 false false 04170722 2024-12-31 04170722 2025-01-01 2025-12-31 04170722 2024-01-01 2024-12-31 04170722 2025-12-31 04170722 c:Director2 2025-01-01 2025-12-31 04170722 d:CurrentFinancialInstruments 2025-12-31 04170722 d:CurrentFinancialInstruments 2024-12-31 04170722 c:FRS102 2025-01-01 2025-12-31 04170722 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04170722 c:FullAccounts 2025-01-01 2025-12-31 04170722 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04170722 6 2025-01-01 2025-12-31 04170722 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 04170722 CONTEXT BUILDERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CONTEXT BUILDERS LIMITED REGISTERED NUMBER: 04170722 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 86,178 |  | 86,178
|  |  | 86,178 |  | 86,178
Creditors: amounts falling due within one year | 5 | (82,558) |  | (81,981) |
Net current liabilities |  |  | (82,558) |  | (81,981)
Total assets less current liabilities |  |  | 3,620 |  | 4,197
Net assets |  |  | 3,620 |  | 4,197
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300 |  | 300
Profit and loss account |  |  | 3,320 |  | 3,897
|  |  | 3,620 |  | 4,197
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
CONTEXT BUILDERS LIMITED REGISTERED NUMBER: 04170722 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 April 2026.
D I Bailey
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
CONTEXT BUILDERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office address is 7 The Close, Norwich, Norfolk, NR1 4DJ. The company's ongoing principal activity is that of a holding company to Contex Builders Limited and Norwich Guttering Supplies Limited. The principal place of business is Norwich, Norfolk. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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 and loans to related parties and investments in ordinary shares. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.5 | 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 (2024 - 2).
Page 3
CONTEXT BUILDERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 86,178
| At 31 December 2025 | 86,178
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 81,969 | 81,407
| Accruals and deferred income | 589 | 574
|  | 82,558 | 81,981
Page 4