Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 2026-05-05 2026-05-05 No description of principal activity 2024-11-01 false 6 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02698931 2024-11-01 2025-10-31 02698931 2023-11-01 2024-10-31 02698931 2025-10-31 02698931 2024-10-31 02698931 c:CompanySecretary1 2024-11-01 2025-10-31 02698931 c:Director1 2024-11-01 2025-10-31 02698931 c:Director2 2024-11-01 2025-10-31 02698931 c:Director3 2024-11-01 2025-10-31 02698931 c:Director4 2024-11-01 2025-10-31 02698931 c:RegisteredOffice 2024-11-01 2025-10-31 02698931 d:OfficeEquipment 2024-11-01 2025-10-31 02698931 d:OfficeEquipment 2025-10-31 02698931 d:OfficeEquipment 2024-10-31 02698931 d:CurrentFinancialInstruments 2025-10-31 02698931 d:CurrentFinancialInstruments 2024-10-31 02698931 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 02698931 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 02698931 d:ShareCapital 2025-10-31 02698931 d:ShareCapital 2024-10-31 02698931 d:SharePremium 2025-10-31 02698931 d:SharePremium 2024-10-31 02698931 d:RetainedEarningsAccumulatedLosses 2025-10-31 02698931 d:RetainedEarningsAccumulatedLosses 2024-10-31 02698931 c:FRS102 2024-11-01 2025-10-31 02698931 c:Audited 2024-11-01 2025-10-31 02698931 c:FullAccounts 2024-11-01 2025-10-31 02698931 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02698931 c:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02698931 2 2024-11-01 2025-10-31 02698931 6 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 02698931 RIALTO HOMES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
RIALTO HOMES LIMITED COMPANY INFORMATION
DIRECTORS | C. M. Barham
| A. J. Barham
| J. Nordigian
| P. D. Barham
COMPANY SECRETARY | J. Nordigian
REGISTERED NUMBER | 02698931
REGISTERED OFFICE | Bayley Hall
| Queens Road
| Hertford
| Hertfordshire
| SG14 1EN
INDEPENDENT AUDITORS | Wilder Coe Ltd
| Chartered Accountants & Statutory Auditors
| 1st Floor, Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
RIALTO HOMES LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 6
RIALTO HOMES LIMITED REGISTERED NUMBER: 02698931 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Stocks | 5 | 8,377,942 |  | 5,075,758 |
Debtors | 6 | 237,409 |  | 82,437 |
Investments | 7 | 5,951,618 |  | 8,446,822 |
Cash at bank and in hand |  | 520,003 |  | 626,115 |
|  | 15,086,972 |  | 14,231,132 |
Creditors: amounts falling due within one year | 8 | (984,805) |  | (183,242) |
NET CURRENT ASSETS |  |  | 14,102,167 |  | 14,047,890
NET ASSETS |  |  | 14,102,167 |  | 14,047,890
CAPITAL AND RESERVES |  |  |  |  |
Called up, allotted and fully paid share capital |  |  | 14,498 |  | 14,498
Share premium account |  |  | 12,986,522 |  | 12,986,522
Profit and loss account |  |  | 1,101,147 |  | 1,046,870
|  |  | 14,102,167 |  | 14,047,890
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 Directors' Report and the Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 May 2026.
A. J. Barham
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
RIALTO HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | GENERAL INFORMATION
Rialto Homes Limited (company number: 02698931) having its registered office and principal place of business at Bayley Hall, Queens Road, Hertford, Hertfordshire, SG14 1EN, is a private limited company incorporated in England and Wales. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Statement of Cash Flows
The company has taken advantage of the exemptions in Financial Reporting Standard section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Turnover
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. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 2
RIALTO HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% | straight-line
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 the Statement of Income and Retained Earnings.
| 2.5 | Stocks
Land and development work in progress is valued at the lower of cost and net realisable value in the normal course of business. Interest charges on loans to finance developments are charged to the Statement of Income and Retained Earnings Income as incurred.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, 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. Page 3
RIALTO HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset,s carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the Balance Sheet date.
| 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.
| 2.10 | Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings 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.
| 2.11 | 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 the Statement of Income and Retained Earnings 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.
| 2.12 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
| 2.13 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation 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
RIALTO HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.14 | 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 Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST |
| At 1 November 2024 and 31 October 2025 | 1,600
| DEPRECIATION |
| At 1 November 2024 and 31 October 2025 | 1,600
| NET BOOK VALUE |
| At 1 November 2024 and 31 October 2025 | -
5. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 8,377,942 | 5,075,758
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 233,070 | 78,661
| Prepayments and accrued income | 4,339 | 3,776
|  | 237,409 | 82,437
Page 5
RIALTO HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | CURRENT ASSET INVESTMENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 5,951,618 | 8,446,822
| Included within unlisted investments is an interest in a limited partnership.
8. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 714,324 | 692
| Other taxation and social security | 760 | 81,693
| Other creditors | 89,236 | 91,672
| Accruals and deferred income | 180,485 | 9,185
|  | 984,805 | 183,242
| The loan from C. M. Barham included within other creditors of £89,306 (2024: £90,478) is secured against the property developments to which it relates.
9. | RELATED PARTY TRANSACTIONS
Included within other creditors due within one year are amounts due to key management personnel of the company of £89,306 (2024: £90,478). Included within other debtors are amounts due from related parties of £209,901 (2024: £50,000). Included within other operating income are profit share amounts receivable totalling £70,388 (2024: £Nil) in relation to a joint venture agreement with related parties. Of this amount £Nil (2024: £Nil) was outstanding at the year end and included within prepayments and accrued income. Included within cost of sales are profit share amounts payable totalling £375,552 (2024: £497,917) in relation to joint venture agreements with related parties. Of this amount £Nil (2024: £Nil) was outstanding at the year end and included within accruals and deferred income.
10. | AUDITORS' INFORMATION
The company was subject to an audit for the year ended 31 October 2024. The audit report was issued with an unqualified opinion and signed on 05 May 2026 by Robert Bradman BA CA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.
Page 6