Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-01 2025-01-01 2 false No description of principal activity 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04208909 2025-01-01 2025-12-31 04208909 2024-01-01 2024-12-31 04208909 2025-12-31 04208909 2024-12-31 04208909 c:Director1 2025-01-01 2025-12-31 04208909 d:CurrentFinancialInstruments 2025-12-31 04208909 d:CurrentFinancialInstruments 2024-12-31 04208909 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04208909 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04208909 d:ShareCapital 2025-12-31 04208909 d:ShareCapital 2024-12-31 04208909 d:RevaluationReserve 2025-12-31 04208909 d:RevaluationReserve 2024-12-31 04208909 d:RetainedEarningsAccumulatedLosses 2025-12-31 04208909 d:RetainedEarningsAccumulatedLosses 2024-12-31 04208909 c:OrdinaryShareClass1 2025-01-01 2025-12-31 04208909 c:OrdinaryShareClass1 2025-12-31 04208909 c:OrdinaryShareClass1 2024-12-31 04208909 c:FRS102 2025-01-01 2025-12-31 04208909 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04208909 c:FullAccounts 2025-01-01 2025-12-31 04208909 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04208909 2 2025-01-01 2025-12-31 04208909 5 2025-01-01 2025-12-31 04208909 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04208909 RAVENSCROFT-LOWE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
RAVENSCROFT-LOWE LIMITED REGISTERED NUMBER: 04208909 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 119,231 |  | 143,708 |
Current asset investments | 5 | 82,426 |  | 152,251 |
Cash at bank and in hand | 6 | 2,787 |  | 16,593 |
|  | 204,444 |  | 312,552 |
Creditors: amounts falling due within one year | 7 | (3,621) |  | (4,401) |
Net current assets |  |  | 200,823 |  | 308,151
Total assets less current liabilities |  |  | 200,823 |  | 308,151
Net assets |  |  | 200,823 |  | 308,151
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve |  |  | 10,772 |  | 10,080
Profit and loss account |  |  | 189,951 |  | 297,971
|  |  | 200,823 |  | 308,151
Page 1
RAVENSCROFT-LOWE LIMITED REGISTERED NUMBER: 04208909 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 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 by:
C M Evans
Director
Date: 1 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
RAVENSCROFT-LOWE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Ravenscroft-Lowe Limited, 04208909, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Upper Craig, Welshpool, Powys, SY21 9BE. 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 following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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 | 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. Page 3
RAVENSCROFT-LOWE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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. Page 4
RAVENSCROFT-LOWE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 119,231 | 143,708
|  | 119,231 | 143,708
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 82,426 | 152,251
|  | 82,426 | 152,251
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,787 | 16,593
|  | 2,787 | 16,593
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,532 | 2,590
| Accruals and deferred income | 2,089 | 1,811
|  | 3,621 | 4,401
Page 5
RAVENSCROFT-LOWE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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