Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 2026-05-04 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 false 68209 - Other letting and operating of own or leased real estate 2 true true false 11671793 2024-11-01 2025-10-31 11671793 2023-11-01 2024-10-31 11671793 2025-10-31 11671793 2024-10-31 11671793 c:Director1 2024-11-01 2025-10-31 11671793 d:FreeholdInvestmentProperty 2024-11-01 2025-10-31 11671793 d:FreeholdInvestmentProperty 2025-10-31 11671793 d:FreeholdInvestmentProperty 2024-10-31 11671793 d:FreeholdInvestmentProperty 2 2024-11-01 2025-10-31 11671793 d:CurrentFinancialInstruments 2025-10-31 11671793 d:CurrentFinancialInstruments 2024-10-31 11671793 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 11671793 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11671793 d:ShareCapital 2025-10-31 11671793 d:ShareCapital 2024-10-31 11671793 d:RevaluationReserve 2025-10-31 11671793 d:RevaluationReserve 2024-10-31 11671793 d:RetainedEarningsAccumulatedLosses 2025-10-31 11671793 d:RetainedEarningsAccumulatedLosses 2024-10-31 11671793 c:OrdinaryShareClass1 2024-11-01 2025-10-31 11671793 c:OrdinaryShareClass1 2025-10-31 11671793 c:OrdinaryShareClass1 2024-10-31 11671793 c:FRS102 2024-11-01 2025-10-31 11671793 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11671793 c:FullAccounts 2024-11-01 2025-10-31 11671793 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11671793 5 2024-11-01 2025-10-31 11671793 d:OtherDeferredTax 2025-10-31 11671793 d:OtherDeferredTax 2024-10-31 11671793 f:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11671793 RISELEY HERITAGE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
RISELEY HERITAGE HOLDINGS LIMITED REGISTERED NUMBER: 11671793 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 975,000 |  | 1,234,375
|  |  | 975,000 |  | 1,234,375
Current Assets |  |  |  |  |
Stocks | 5 | - |  | 25,000 |
Debtors: amounts falling due within one year | 6 | 460 |  | 7,380 |
Cash at bank and in hand |  | 32,670 |  | 710 |
Current liablities |  | 33,130 |  | 33,090 |
Creditors: amounts falling due within one year | 7 | (622,735) |  | (909,499) |
Net current liabilities |  |  | (589,605) |  | (876,409)
Total assets less current liabilities |  |  | 385,395 |  | 357,966
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | - |  | (38,702) |
|  |  | - |  | (38,702)
Net assets |  |  | 385,395 |  | 319,264
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10 |  | 10
Revaluation reserve |  |  | 28,472 |  | -
Profit and loss account |  |  | 356,913 |  | 319,254
|  |  | 385,395 |  | 319,264
The director considers 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 director acknowledges his 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. Page 1
RISELEY HERITAGE HOLDINGS LIMITED REGISTERED NUMBER: 11671793 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C M Brooks
Director
Date: 4 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
RISELEY HERITAGE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Riseley Heritage Holdings Limited is a private company limited by shares and incorporated in England & Wales. The address of its registered office is The Barn, Applegarth, Basingstoke Road, Riseley, Reading, Berkshire, RG7 1QD. 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 for rent due during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | 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. Page 3
RISELEY HERITAGE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | 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.
| 2.8 | 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. Page 4
RISELEY HERITAGE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
Page 5
RISELEY HERITAGE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 1,234,375
| Disposals | (230,903)
| Deficit on revaluation | (28,472)
| At 31 October 2025 | 975,000
The property was acquired on 31 October 2019 at an open market valuation and in the opinion of C M Brooks, director, the property's value is slightly higher than its original cost as at 31 October 2025.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,003,472 | 1,234,375
|  | 1,003,472 | 1,234,375
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | - | 19,000
| Work in progress | - | 6,000
|  | - | 25,000
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 123 | 117
| Called up share capital not paid | 10 | 10
| Prepayments and accrued income | 327 | 7,253
|  | 460 | 7,380
Page 6
RISELEY HERITAGE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 20 | -
| Corporation tax | 13,473 | 4,183
| Other creditors: director's loan account | 605,072 | 900,072
| Accruals and deferred income | 4,170 | 5,244
|  | 622,735 | 909,499
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (38,702)
| Charged to profit or loss | 38,702
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Future capital gains | - | (38,702)
|  | - | (38,702)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £0.01 each | 10 | 10
10. | Related party transactions
| At the balance sheet date £605,072 was owed to C Books, director, (2024: £900,072).
Page 7