Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2024-08-01 false No description of principal activity 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.false 00855148 2024-08-01 2025-07-31 00855148 2023-08-01 2024-07-31 00855148 2025-07-31 00855148 2024-07-31 00855148 c:Director2 2024-08-01 2025-07-31 00855148 d:MotorVehicles 2024-08-01 2025-07-31 00855148 d:MotorVehicles 2025-07-31 00855148 d:MotorVehicles 2024-07-31 00855148 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 00855148 d:CurrentFinancialInstruments 2025-07-31 00855148 d:CurrentFinancialInstruments 2024-07-31 00855148 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 00855148 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 00855148 d:ShareCapital 2025-07-31 00855148 d:ShareCapital 2024-07-31 00855148 d:RetainedEarningsAccumulatedLosses 2025-07-31 00855148 d:RetainedEarningsAccumulatedLosses 2024-07-31 00855148 c:OrdinaryShareClass1 2024-08-01 2025-07-31 00855148 c:OrdinaryShareClass1 2025-07-31 00855148 c:OrdinaryShareClass2 2024-08-01 2025-07-31 00855148 c:OrdinaryShareClass2 2025-07-31 00855148 c:FRS102 2024-08-01 2025-07-31 00855148 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 00855148 c:FullAccounts 2024-08-01 2025-07-31 00855148 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 00855148 2 2024-08-01 2025-07-31 00855148 6 2024-08-01 2025-07-31 00855148 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00855148 C.I.M.J.A. (PROPERTY) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
C.I.M.J.A. (PROPERTY) LIMITED REGISTERED NUMBER: 00855148 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 15,619 |  | 20,826
Investments | 5 |  | 289,428 |  | 258,419
|  |  | 305,047 |  | 279,245
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 151,019 |  | 138,460 |
Cash at bank and in hand | 7 | 544,412 |  | 564,063 |
|  | 695,431 |  | 702,523 |
Creditors: amounts falling due within one year | 8 | (197,322) |  | (187,019) |
Net current assets |  |  | 498,109 |  | 515,504
Total assets less current liabilities |  |  | 803,156 |  | 794,749
Net assets |  |  | 803,156 |  | 794,749
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 803,056 |  | 794,649
|  |  | 803,156 |  | 794,749
Page 1
C.I.M.J.A. (PROPERTY) LIMITED REGISTERED NUMBER: 00855148 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 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:
N J Newman
Director
Date: 21 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
C.I.M.J.A. (PROPERTY) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
C.I.M.J.A. (Property) Limited is a private company limited by shares. It is incorporated in England & Wales (company number 00855148) and its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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:
|  |  |  | Motor vehicles | - | 25% |
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 3
C.I.M.J.A. (PROPERTY) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
C.I.M.J.A. (PROPERTY) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 August 2024 | 41,330
| At 31 July 2025 | 41,330
| Depreciation |
| At 1 August 2024 | 20,504
| Charge for the year on owned assets | 5,207
| At 31 July 2025 | 25,711
| Net book value |
| At 31 July 2025 | 15,619
| At 31 July 2024 | 20,826
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 August 2024 | 258,419
| Additions | 80,772
| Disposals | (49,763)
| At 31 July 2025 | 289,428
Page 5
C.I.M.J.A. (PROPERTY) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 151,019 | 138,460
|  | 151,019 | 138,460
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 544,412 | 564,063
|  | 544,412 | 564,063
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,194 | 833
| Other creditors | 194,128 | 186,186
|  | 197,322 | 187,019
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 A Ordinary shares of £1.00 each | 50 | 50
|  | 50 B Ordinary shares of £1.00 each | 50 | 50
|  |  | 100 | 100
Page 6