Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 2026-05-01 2024-12-01 false farming 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15255569 2024-12-01 2025-11-30 15255569 2023-11-02 2024-11-30 15255569 2025-11-30 15255569 2024-11-30 15255569 c:Director1 2024-12-01 2025-11-30 15255569 d:Buildings 2025-11-30 15255569 d:Buildings 2024-11-30 15255569 d:CurrentFinancialInstruments 2025-11-30 15255569 d:CurrentFinancialInstruments 2024-11-30 15255569 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 15255569 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 15255569 d:ShareCapital 2025-11-30 15255569 d:ShareCapital 2024-11-30 15255569 d:RetainedEarningsAccumulatedLosses 2025-11-30 15255569 d:RetainedEarningsAccumulatedLosses 2024-11-30 15255569 c:OrdinaryShareClass1 2024-12-01 2025-11-30 15255569 c:OrdinaryShareClass1 2025-11-30 15255569 c:OrdinaryShareClass1 2024-11-30 15255569 c:OrdinaryShareClass2 2024-12-01 2025-11-30 15255569 c:OrdinaryShareClass2 2025-11-30 15255569 c:OrdinaryShareClass2 2024-11-30 15255569 c:FRS102 2024-12-01 2025-11-30 15255569 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 15255569 c:FullAccounts 2024-12-01 2025-11-30 15255569 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15255569 2 2024-12-01 2025-11-30 15255569 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15255569 GIFFIELDS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
GIFFIELDS LTD REGISTERED NUMBER: 15255569 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 476,990 |  | 476,990
|  |  | 476,990 |  | 476,990
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,168 |  | - |
Cash at bank and in hand |  | 7,419 |  | 1,790 |
|  | 8,587 |  | 1,790 |
Creditors: amounts falling due within one year | 6 | (484,010) |  | (483,787) |
NET CURRENT LIABILITIES |  |  | (475,423) |  | (481,997)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,567 |  | (5,007)
NET ASSETS/(LIABILITIES) |  |  | 1,567 |  | (5,007)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 1,566 |  | (5,008)
|  |  | 1,567 |  | (5,007)
Page 1
GIFFIELDS LTD REGISTERED NUMBER: 15255569 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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:
D M Jolly
Director
Date: 1 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
GIFFIELDS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | GENERAL INFORMATION
Giffields Ltd is a private company limited by shares. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 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 comparative figures for 2024 covered the 13 months from incorporation. The following principal accounting policies have been applied:
| 2.2 | 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. Land is not depreciated. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | TURNOVER
Turnover represents crop sale income, and is recognised when the crop is sold and the risks and rewards of ownership transfer to the buyer. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method. Page 3
GIFFIELDS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 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. Page 4
GIFFIELDS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 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 | 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.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | TANGIBLE FIXED ASSETS
|  | Freehold property
|  | £
| COST |
| At 1 December 2024 | 476,990
| At 30 November 2025 | 476,990
| NET BOOK VALUE |
| At 30 November 2025 | 476,990
Page 5
GIFFIELDS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 723 | -
| Prepayments and accrued income | 445 | -
|  | 1,168 | -
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 623 | -
| Other creditors | 481,387 | 481,387
| Accruals and deferred income | 2,000 | 2,400
|  | 484,010 | 483,787
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 51 (2024 - 51) Ordinary A shares of £0.01 each | 1 | 1
|  | 49 (2024 - 49) Ordinary B shares of £0.01 each | - | -
|  |  | 1 | 1
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