Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false false false 2025-01-01 2 Property management 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13606048 2025-01-01 2025-12-31 13606048 2024-01-01 2024-12-31 13606048 2025-12-31 13606048 2024-12-31 13606048 c:Director1 2025-01-01 2025-12-31 13606048 d:CurrentFinancialInstruments 2025-12-31 13606048 d:CurrentFinancialInstruments 2024-12-31 13606048 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13606048 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13606048 d:ShareCapital 2025-12-31 13606048 d:ShareCapital 2024-12-31 13606048 d:RetainedEarningsAccumulatedLosses 2025-12-31 13606048 d:RetainedEarningsAccumulatedLosses 2024-12-31 13606048 c:FRS102 2025-01-01 2025-12-31 13606048 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13606048 c:FullAccounts 2025-01-01 2025-12-31 13606048 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13606048 6 2025-01-01 2025-12-31 13606048 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 13606048 THE AVENT FAMILY INVESTMENT COMPANY UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
THE AVENT FAMILY INVESTMENT COMPANY REGISTERED NUMBER: 13606048 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,872,212 |  | 2,845,212
|  |  | 2,872,212 |  | 2,845,212
Current assets |  |  |  |  |
Current asset investments | 5 | 7,831 |  | 4,437 |
Cash at bank and in hand | 6 | 22,575 |  | 27,950 |
|  | 30,406 |  | 32,387 |
Creditors: amounts falling due within one year | 7 | (41,569) |  | (42,686) |
Net current liabilities |  |  | (11,163) |  | (10,299)
Total assets less current liabilities |  |  | 2,861,049 |  | 2,834,913
Net assets |  |  | 2,861,049 |  | 2,834,913
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,799,651 |  | 2,799,651
Profit and loss account |  |  | 61,398 |  | 35,262
|  |  | 2,861,049 |  | 2,834,913
Page 1
THE AVENT FAMILY INVESTMENT COMPANY REGISTERED NUMBER: 13606048 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 30 April 2026.
Neal Kevin Avent
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
THE AVENT FAMILY INVESTMENT COMPANY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Avent Family Investment Company Limited is a private company incorporated in England. The company's registered office is 2 Wisteria Lane, Winchmore Hill, London N21 3EQ. These fianancial 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 | 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 | 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.
| 2.4 | 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.
| 2.5 | 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 3
THE AVENT FAMILY INVESTMENT COMPANY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investment property is valued at cost less accumulated 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. 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.
| 2.9 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 2 | 2
4. | Fixed asset investments
|  | Listed investments | Investment property | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | - | 2,845,212 | 2,845,212
| Additions | 27,000 | - | 27,000
| At 31 December 2025 | 27,000 | 2,845,212 | 2,872,212
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THE AVENT FAMILY INVESTMENT COMPANY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investment | 7,831 | 4,437
|  | 7,831 | 4,437
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 22,575 | 27,950
|  | 22,575 | 27,950
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,000 | 2,400
| Corporation tax | 13,569 | 9,811
| Other creditors | 25,000 | 30,475
|  | 41,569 | 42,686
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