Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2026-05-14 2025-02-01 true No description of principal activity false 2 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11184295 2025-02-01 2026-01-31 11184295 2024-02-01 2025-01-31 11184295 2026-01-31 11184295 2025-01-31 11184295 c:Director2 2025-02-01 2026-01-31 11184295 d:CurrentFinancialInstruments 2026-01-31 11184295 d:CurrentFinancialInstruments 2025-01-31 11184295 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 11184295 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 11184295 d:ShareCapital 2026-01-31 11184295 d:ShareCapital 2025-01-31 11184295 d:CapitalRedemptionReserve 2026-01-31 11184295 d:CapitalRedemptionReserve 2025-01-31 11184295 d:RetainedEarningsAccumulatedLosses 2026-01-31 11184295 d:RetainedEarningsAccumulatedLosses 2025-01-31 11184295 c:FRS102 2025-02-01 2026-01-31 11184295 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11184295 c:FullAccounts 2025-02-01 2026-01-31 11184295 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11184295 6 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 11184295 DIAMOND LIBRA HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
DIAMOND LIBRA HOLDINGS LIMITED REGISTERED NUMBER: 11184295 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,500,000 |  | 2,500,000
|  |  | 2,500,000 |  | 2,500,000
Creditors: amounts falling due within one year | 5 | (1,250) |  | (1,250) |
Net current liabilities |  |  | (1,250) |  | (1,250)
Total assets less current liabilities |  |  | 2,498,750 |  | 2,498,750
Net assets |  |  | 2,498,750 |  | 2,498,750
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,750,000 |  | 1,750,000
Capital redemption reserve |  |  | 750,000 |  | 750,000
Profit and loss account |  |  | (1,250) |  | (1,250)
|  |  | 2,498,750 |  | 2,498,750
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DIAMOND LIBRA HOLDINGS LIMITED REGISTERED NUMBER: 11184295 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 statement of income and retained earnings 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:
................................................ J L Johnson
Director
Date: 14 May 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
DIAMOND LIBRA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Diamond Libra Holdings Limited is a private company limited by shares incorporated in England and Wales, registration number 11184295. Its registered office is Century House, The Lakes, Northampton NN4 7HD. 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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, loans to related parties and investments in ordinary shares.
| 2.5 | 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:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Director | 2 | 2
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DIAMOND LIBRA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2025 | 2,500,000
| At 31 January 2026 | 2,500,000
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,250 | 1,250
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