Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2 No description of principal activity false 2024-08-01 false 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13522422 2024-08-01 2025-07-31 13522422 2023-08-01 2024-07-31 13522422 2025-07-31 13522422 2024-07-31 13522422 c:Director1 2024-08-01 2025-07-31 13522422 c:Director2 2024-08-01 2025-07-31 13522422 c:RegisteredOffice 2024-08-01 2025-07-31 13522422 d:PlantMachinery 2024-08-01 2025-07-31 13522422 d:PlantMachinery 2025-07-31 13522422 d:PlantMachinery 2024-07-31 13522422 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 13522422 d:FreeholdInvestmentProperty 2024-08-01 2025-07-31 13522422 d:FreeholdInvestmentProperty 2025-07-31 13522422 d:FreeholdInvestmentProperty 2024-07-31 13522422 d:CurrentFinancialInstruments 2025-07-31 13522422 d:CurrentFinancialInstruments 2024-07-31 13522422 d:Non-currentFinancialInstruments 2025-07-31 13522422 d:Non-currentFinancialInstruments 2024-07-31 13522422 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 13522422 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13522422 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 13522422 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 13522422 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-07-31 13522422 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-07-31 13522422 d:ShareCapital 2025-07-31 13522422 d:ShareCapital 2024-07-31 13522422 d:InvestmentPropertiesRevaluationReserve 2024-08-01 2025-07-31 13522422 d:InvestmentPropertiesRevaluationReserve 2025-07-31 13522422 d:InvestmentPropertiesRevaluationReserve 2024-07-31 13522422 d:RetainedEarningsAccumulatedLosses 2025-07-31 13522422 d:RetainedEarningsAccumulatedLosses 2024-07-31 13522422 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 13522422 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 13522422 c:OrdinaryShareClass1 2024-08-01 2025-07-31 13522422 c:OrdinaryShareClass1 2025-07-31 13522422 c:OrdinaryShareClass2 2024-08-01 2025-07-31 13522422 c:OrdinaryShareClass2 2025-07-31 13522422 c:OrdinaryShareClass3 2024-08-01 2025-07-31 13522422 c:OrdinaryShareClass3 2025-07-31 13522422 c:OrdinaryShareClass4 2024-08-01 2025-07-31 13522422 c:OrdinaryShareClass4 2025-07-31 13522422 c:OrdinaryShareClass5 2024-08-01 2025-07-31 13522422 c:OrdinaryShareClass5 2025-07-31 13522422 c:FRS102 2024-08-01 2025-07-31 13522422 c:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 13522422 c:FullAccounts 2024-08-01 2025-07-31 13522422 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13522422 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-08-01 2025-07-31 13522422 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-07-31 13522422 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-07-31 13522422 d:UltimateParent 2024-08-01 2025-07-31 13522422 2 2024-08-01 2025-07-31 13522422 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13522422 GUESTS@HOME LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
GUESTS@HOME LTD COMPANY INFORMATION
Directors | M Devlin
| Mrs J Devlin
Registered number | 13522422
Registered office | 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
Accountants | MA Partners LLP
| Chartered Accountants
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
GUESTS@HOME LTD CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 11
GUESTS@HOME LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GUESTS@HOME LTD FOR THE YEAR ENDED 31 JULY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Guests@Home Ltd for the year ended 31 July 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Guests@Home Ltd, as a body, in accordance with the terms of our engagement letter dated 10 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Guests@Home Ltd and state those matters that we have agreed to state to the Board of Directors of Guests@Home Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Guests@Home Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Guests@Home Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Guests@Home Ltd. You consider that Guests@Home Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Guests@Home Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 20 April 2026 Page 1
GUESTS@HOME LTD REGISTERED NUMBER: 13522422 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,985 |  | -
Investment property | 5 |  | 1,638,851 |  | 1,266,695
|  |  | 1,641,836 |  | 1,266,695
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 81 |
Cash at bank and in hand |  | 5,741 |  | 9,584 |
|  | 5,741 |  | 9,665 |
Creditors: amounts falling due within one year | 7 | (1,446,275) |  | (1,432,626) |
Net current liabilities |  |  | (1,440,534) |  | (1,422,961)
Total assets less current liabilities |  |  | 201,302 |  | (156,266)
Creditors: amounts falling due after more than one year |  |  | (215,887) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (746) |  | - |
|  |  | (746) |  | -
Net liabilities |  |  | (15,331) |  | (156,266)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve | 12 |  | (64,040) |  | (64,040)
Profit and loss account | 12 |  | 48,609 |  | (92,326)
|  |  | (15,331) |  | (156,266)
Page 2
GUESTS@HOME LTD REGISTERED NUMBER: 13522422 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 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 on 20 April 2026.
M Devlin
Director
The notes on pages 4 to 11 form part of these financial statements. Page 3
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Guests@home Ltd is a United Kingdom Company limited by shares. It is incorporated and domiciled in England and Wales. The registered office address is 7 The Close, Norwich, NR1 4DJ. The Company's principal activity is that of property letting in England. 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 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 directors will continue to support the Company, where required, for the foreseeable future. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Turnover comprises rents receivable during the year, recognised on an accruals in accordance with the period for which rent is due under the terms of the lease. The Company is not registered for Value Added Tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | 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 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.
| 2.8 | 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:
|  |  |  | Plant and machinery | - | 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. Page 5
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | 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 profit or loss.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 7
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Other financial instruments Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 8
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| Additions | 3,980
| At 31 July 2025 | 3,980
| Depreciation |
| Charge for the year on owned assets | 995
| At 31 July 2025 | 995
| Net book value |
| At 31 July 2025 | 2,985
| At 31 July 2024 | -
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 1,266,695
| Additions at cost | 372,156
| At 31 July 2025 | 1,638,851
The 2025 valuations were made by the directors, on an open market value basis.
Page 9
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 81
|  | - | 81
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,833 | 2,009
| Corporation tax | 10,684 | -
| Other creditors | 1,431,183 | 1,426,812
| Accruals and deferred income | 2,575 | 3,805
|  | 1,446,275 | 1,432,626
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 215,887 | -
|  | 215,887 | -
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 215,887 | -
|  | 215,887 | -
|  | 215,887 | -
Page 10
GUESTS@HOME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (746)
| At end of year | (746)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (746) | -
|  | (746) | -
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 38 Ordinary A shares of £1.00 each | 38 | 38
|  | 38 Ordinary B shares of £1.00 each | 38 | 38
|  | 8 Ordinary C shares of £1.00 each | 8 | 8
|  | 8 Ordinary D shares of £1.00 each | 8 | 8
|  | 8 Ordinary E shares of £1.00 each | 8 | 8
|  |  | 100 | 100
12. | Reserves
Investment property revaluation reserve The fair value reserve represents the cumulative value of revaluations of the Company's investment properties to fair value, net of deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided for on these fair value adjustments at the standard rate of corporation tax applicable in the UK.
13. | Related party transactions
| As at 31 July 2025 the balance owed to the directors was £1,431,182 (2024: £1,426,312).
Page 11