Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 false 2024-12-01 2 No description of principal activity true 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13717351 2024-12-01 2025-11-30 13717351 2023-12-01 2024-11-30 13717351 2025-11-30 13717351 2024-11-30 13717351 c:Director1 2024-12-01 2025-11-30 13717351 d:OfficeEquipment 2024-12-01 2025-11-30 13717351 d:OfficeEquipment 2025-11-30 13717351 d:OfficeEquipment 2024-11-30 13717351 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 13717351 d:FreeholdInvestmentProperty 2025-11-30 13717351 d:FreeholdInvestmentProperty 2024-11-30 13717351 d:CurrentFinancialInstruments 2025-11-30 13717351 d:CurrentFinancialInstruments 2024-11-30 13717351 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 13717351 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13717351 d:ShareCapital 2025-11-30 13717351 d:ShareCapital 2024-11-30 13717351 d:RetainedEarningsAccumulatedLosses 2025-11-30 13717351 d:RetainedEarningsAccumulatedLosses 2024-11-30 13717351 c:OrdinaryShareClass1 2024-12-01 2025-11-30 13717351 c:OrdinaryShareClass1 2025-11-30 13717351 c:OrdinaryShareClass1 2024-11-30 13717351 c:FRS102 2024-12-01 2025-11-30 13717351 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13717351 c:FullAccounts 2024-12-01 2025-11-30 13717351 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13717351 2 2024-12-01 2025-11-30 13717351 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13717351 1821 PROPERTY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
1821 PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 13717351 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 1,964 |  | -
Investment property | 5 |  | 297,325 |  | 297,325
|  |  | 299,289 |  | 297,325
Current assets |  |  |  |  |
Cash at bank and in hand |  | 14,227 |  | 10,700 |
|  | 14,227 |  | 10,700 |
Creditors: amounts falling due within one year | 6 | (296,577) |  | (296,553) |
Net current liabilities |  |  | (282,350) |  | (285,853)
Total assets less current liabilities |  |  | 16,939 |  | 11,472
Net assets |  |  | 16,939 |  | 11,472
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 16,839 |  | 11,372
|  |  | 16,939 |  | 11,472
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1821 PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 13717351 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 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 income and retained earnings 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 30 April 2026.
Kamaljit Kaur Johal-Parmar
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
1821 PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 13717351. The Company's registered office is 25 Carisbrooke Road, Edgbaston, Birmingham, England, B17 8NN. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
1821 PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 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:
|  |  |  | Office equipment | - | 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.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Page 4
1821 PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 2,619
| At 30 November 2025 | 2,619
| Depreciation |
| Charge for the year on owned assets | 655
| At 30 November 2025 | 655
| Net book value |
| At 30 November 2025 | 1,964
| At 30 November 2024 | -
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1821 PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 297,325
| At 30 November 2025 | 297,325
The 2025 valuations were made by the director, on an open market value for existing use basis.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 809 | 1,084
| Other creditors | 294,688 | 294,479
| Accruals and deferred income | 1,080 | 990
|  | 296,577 | 296,553
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Transactions with directors
As at the balance sheet date £294,690 (2024: £294,479) was due to the director. The loan is interest free and repayable on demand.
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