Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2026-05-01 4 false 2024-10-01 false No description of principal activity 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05569535 2024-10-01 2025-09-30 05569535 2023-10-01 2024-09-30 05569535 2025-09-30 05569535 2024-09-30 05569535 c:Director1 2024-10-01 2025-09-30 05569535 d:PlantMachinery 2024-10-01 2025-09-30 05569535 d:PlantMachinery 2025-09-30 05569535 d:PlantMachinery 2024-09-30 05569535 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05569535 d:MotorVehicles 2024-10-01 2025-09-30 05569535 d:MotorVehicles 2025-09-30 05569535 d:MotorVehicles 2024-09-30 05569535 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05569535 d:FurnitureFittings 2024-10-01 2025-09-30 05569535 d:FurnitureFittings 2025-09-30 05569535 d:FurnitureFittings 2024-09-30 05569535 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05569535 d:OfficeEquipment 2024-10-01 2025-09-30 05569535 d:OfficeEquipment 2025-09-30 05569535 d:OfficeEquipment 2024-09-30 05569535 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05569535 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 05569535 d:Goodwill 2025-09-30 05569535 d:Goodwill 2024-09-30 05569535 d:FreeholdInvestmentProperty 2024-10-01 2025-09-30 05569535 d:FreeholdInvestmentProperty 2025-09-30 05569535 d:FreeholdInvestmentProperty 2024-09-30 05569535 d:CurrentFinancialInstruments 2025-09-30 05569535 d:CurrentFinancialInstruments 2024-09-30 05569535 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 05569535 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05569535 d:ShareCapital 2025-09-30 05569535 d:ShareCapital 2024-09-30 05569535 d:RevaluationReserve 2025-09-30 05569535 d:RevaluationReserve 2024-09-30 05569535 d:RetainedEarningsAccumulatedLosses 2025-09-30 05569535 d:RetainedEarningsAccumulatedLosses 2024-09-30 05569535 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 05569535 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 05569535 d:TaxLossesCarry-forwardsDeferredTax 2025-09-30 05569535 d:TaxLossesCarry-forwardsDeferredTax 2024-09-30 05569535 d:OtherDeferredTax 2025-09-30 05569535 d:OtherDeferredTax 2024-09-30 05569535 c:OrdinaryShareClass1 2024-10-01 2025-09-30 05569535 c:OrdinaryShareClass1 2025-09-30 05569535 c:OrdinaryShareClass1 2024-09-30 05569535 c:FRS102 2024-10-01 2025-09-30 05569535 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05569535 c:FullAccounts 2024-10-01 2025-09-30 05569535 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05569535 2 2024-10-01 2025-09-30 05569535 5 2024-10-01 2025-09-30 05569535 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05569535 COLIN READ & SONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
COLIN READ & SONS LIMITED REGISTERED NUMBER: 05569535 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 12,879 |  | 16,559
Investment property | 6 |  | 406,935 |  | 400,000
|  |  | 419,814 |  | 416,559
Current assets |  |  |  |  |
Stocks |  | 3,000 |  | 3,000 |
Debtors: amounts falling due within one year | 7 | 4,320 |  | 8,726 |
Cash at bank and in hand |  | 61,174 |  | 19,592 |
|  | 68,494 |  | 31,318 |
Creditors: amounts falling due within one year | 8 | (121,532) |  | (67,402) |
Net current liabilities |  |  | (53,038) |  | (36,084)
Total assets less current liabilities |  |  | 366,776 |  | 380,475
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (71,444) |  | (75,266)
Net assets |  |  | 295,332 |  | 305,209
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Non-distributable reserve |  |  | 248,429 |  | 248,429
Profit and loss account |  |  | 46,803 |  | 56,680
|  |  | 295,332 |  | 305,209
Page 1
COLIN READ & SONS LIMITED REGISTERED NUMBER: 05569535 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 on 1 May 2026.
................................................ C E Read
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Colin Read & Sons Limited Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 05569535. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR. The financial statements are rounded to the nearest £. 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 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 | Going concern
The Company made a loss in the year, however the directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern on the basis of the continued support in the form of a loan from the directors. The directors have confirmed that this support will not be withdrawn and believe that the financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | 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. Page 4
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Office equipment | - | 15% | reducing balance
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.
| 2.8 | 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.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by the Directors 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.
| 2.10 | 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.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 5
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.12 | Creditors
Short-term creditors are measured at the transaction price.
| 2.13 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 6
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 85,000
| At 30 September 2025 | 85,000
| Amortisation |
| At 1 October 2024 | 85,000
| At 30 September 2025 | 85,000
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2024 | 38,170 | 60,605 | 3,730 | 2,033 | 104,538
| At 30 September 2025 | 38,170 | 60,605 | 3,730 | 2,033 | 104,538
| Depreciation |  |  |  |  |
| At 1 October 2024 | 30,592 | 52,920 | 3,291 | 1,176 | 87,979
| Charge for the year on owned assets | 1,563 | 1,923 | 66 | 128 | 3,680
| At 30 September 2025 | 32,155 | 54,843 | 3,357 | 1,304 | 91,659
| Net book value |  |  |  |  |
| At 30 September 2025 | 6,015 | 5,762 | 373 | 729 | 12,879
| At 30 September 2024 | 7,578 | 7,685 | 439 | 857 | 16,559
Page 7
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 400,000
| Additions at cost | 6,935
| At 30 September 2025 | 406,935
The 2025 valuations were made by the Directors, on an open market value basis.
| 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 | 85,460 | 78,525
Page 8
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | (1) | 4,716
| Other debtors | 1,602 | 1,604
| Prepayments and accrued income | 2,719 | 2,406
|  | 4,320 | 8,726
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 20,849 | 872
| Other taxation and social security | 21,857 | 9,669
| Other creditors | 55,606 | 46,892
| Accruals and deferred income | 23,220 | 9,969
|  | 121,532 | 67,402
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (75,266)
| Charged to profit or loss | 3,822
| At end of year | (71,444)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,415) | (2,220)
| Tax losses carried forward | 1,284 | -
| Revaluation | (71,313) | (73,046)
|  | (71,444) | (75,266)
Page 9
COLIN READ & SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Related party transactions
| C Read operated a directors loan account during the year. At the start of the period the account was a credit balance of £33,505. During the year the funds totalling £259,178 were introduced and a total of £271,115 was withdrawn, leaving a credit balance of £21,568 as at 30 September 2025. H Read operated a directors loan account during the year. At the start of the period the account was a credit balance of £41,907. During the year the funds totalling £13,221 were introduced and a total of £46,828 was withdrawn, leaving a credit balance of £8,300 as at 30 September 2025. J Read operated a directors loan account during the year. At the start of the period the account held a debit balance of £29,866. During the year the funds totalling £245,641 were introduced and a total of £194,207 was withdrawn, leaving a credit balance of £21,568 as at 30 September 2025.
Page 10