Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 43487336 45140350 2026-05-15 false 2025-01-01 No description of principal activity 4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11346264 2025-01-01 2025-12-31 11346264 c:KeyManagementIndividualGroup1 c:OtherTransactionType1 2025-01-01 2025-12-31 11346264 2024-01-01 2024-12-31 11346264 2025-12-31 11346264 c:KeyManagementIndividualGroup1 c:OtherTransactionType1 2025-12-31 11346264 2024-12-31 11346264 d:Director1 2025-01-01 2025-12-31 11346264 c:MotorVehicles 2025-01-01 2025-12-31 11346264 c:MotorVehicles 2025-12-31 11346264 c:MotorVehicles 2024-12-31 11346264 c:MotorVehicles c:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11346264 c:Goodwill 2025-12-31 11346264 c:Goodwill 2024-12-31 11346264 c:FreeholdInvestmentProperty 2025-01-01 2025-12-31 11346264 c:FreeholdInvestmentProperty 2025-12-31 11346264 c:FreeholdInvestmentProperty 2024-12-31 11346264 c:LeaseholdInvestmentProperty 2025-01-01 2025-12-31 11346264 c:LeaseholdInvestmentProperty 2025-12-31 11346264 c:LeaseholdInvestmentProperty 2024-12-31 11346264 c:CurrentFinancialInstruments 2025-12-31 11346264 c:CurrentFinancialInstruments 2024-12-31 11346264 c:Non-currentFinancialInstruments 2025-12-31 11346264 c:Non-currentFinancialInstruments 2024-12-31 11346264 c:CurrentFinancialInstruments c:WithinOneYear 2025-12-31 11346264 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 11346264 c:Non-currentFinancialInstruments c:AfterOneYear 2025-12-31 11346264 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 11346264 c:ShareCapital 2025-12-31 11346264 c:ShareCapital 2024-12-31 11346264 c:CapitalRedemptionReserve 2025-12-31 11346264 c:CapitalRedemptionReserve 2024-12-31 11346264 c:RetainedEarningsAccumulatedLosses 2025-12-31 11346264 c:RetainedEarningsAccumulatedLosses 2024-12-31 11346264 d:FRS102 2025-01-01 2025-12-31 11346264 d:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11346264 d:FullAccounts 2025-01-01 2025-12-31 11346264 d:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11346264 2 2025-01-01 2025-12-31 11346264 c:Goodwill c:OwnedIntangibleAssets 2025-01-01 2025-12-31 11346264 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 11346264 EAST COUNTY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
EAST COUNTY INVESTMENTS LIMITED REGISTERED NUMBER: 11346264 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,670,136 |  | 1,908,727
Tangible fixed assets | 5 |  | 40,508 |  | 93,818
Investment property | 6 |  | 21,743,668 |  | 22,570,175
|  |  | 23,454,312 |  | 24,572,720
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 1,490,241 |  | 655,649 |
Bank and cash balances |  | 338,121 |  | 3,654 |
|  | 1,828,362 |  | 659,303 |
Creditors: amounts falling due within one year | 8 | (1,033,300) |  | (539,101) |
Net current assets |  |  | 795,062 |  | 120,202
Total assets less current liabilities |  |  | 24,249,374 |  | 24,692,922
Creditors: amounts falling due after more than one year | 9 |  | (5,414,904) |  | (5,589,934)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (652,475) |  | (1,102,920)
Net assets |  |  | 18,181,995 |  | 18,000,068
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 232,800 |  | 232,800
Capital redemption reserve |  |  | 187,200 |  | 187,200
Profit and loss account |  |  | 17,761,995 |  | 17,580,068
|  |  | 18,181,995 |  | 18,000,068
Page 1
EAST COUNTY INVESTMENTS LIMITED REGISTERED NUMBER: 11346264 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 statement of comprehensive income 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:
................................................ Mr J A W Biggin
Director
Date: 15 May 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
East County Investments Limited ("the Company") is a private company limited by shares incorporated in England and Wales under the Companies Act. The registered number and address of the registered office is given in the Company information. The functional and presentational currency of the Company is pounds sterling (£) and rounded to the nearest whole pound. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Intangible assets
Other 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. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Page 4
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. 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:
|  |  |  | Motor vehicles | - | 25% | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 5
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | 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. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 6
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.14 | 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 directors, during the year was 4 (2024 - 4).
Page 7
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 2,385,909
| At 31 December 2025 | 2,385,909
| Amortisation |
| At 1 January 2025 | 477,182
| Charge for the year on owned assets | 238,591
| At 31 December 2025 | 715,773
| Net book value |
| At 31 December 2025 | 1,670,136
| At 31 December 2024 | 1,908,727
| Goodwill relates to companies purchased with the assets and liabilities hived up into the parent company, East County Investments Limited. The individual companies were liquidated.
Page 8
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 January 2025 | 149,018
| Additions | 49,841
| Disposals | (149,018)
| At 31 December 2025 | 49,841
| Depreciation |
| At 1 January 2025 | 55,200
| Charge for the year on owned assets | 9,333
| Disposals | (55,200)
| At 31 December 2025 | 9,333
| Net book value |
| At 31 December 2025 | 40,508
| At 31 December 2024 | 93,818
6. | Investment property
|  | Freehold investment property | Long term leasehold investment property | Total
|  | £ | £ | £
| Valuation |  |  |
| At 1 January 2025 | 22,145,175 | 425,000 | 22,570,175
| Additions at cost | 2,153,609 | - | 2,153,609
| Disposals | (2,980,116) | - | (2,980,116)
| At 31 December 2025 | 21,318,668 | 425,000 | 21,743,668
The 2025 valuations were made by the directors, based on professional valuations, on an open market value basis.
Page 9
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 270,938 | 203,822
| Other debtors | 1,218,614 | 451,827
| Prepayments and accrued income | 689 | -
|  | 1,490,241 | 655,649
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 167,548 | 160,066
| Trade creditors | 2,337 | 1,020
| Corporation tax | 524,504 | 191,516
| Accruals and deferred income | 338,911 | 186,499
|  | 1,033,300 | 539,101
| Bank loans falling due within one year of £167,548 (2024: £160,066) are secured against the assets to which they relate.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,414,904 | 5,589,934
| Bank loans falling due after more than one year of £5,414,904 (2024: £5,589,934) are secured against the assets to which they relate.
Page 10
EAST COUNTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Related party transactions
| Included within other debtors is a balance due from Blaston Lodge Farm, a partnership with partners in common with directors of the Company, totalling £742,928 (2024: £321,701). This balance is unsecured, interest free and repayable on demand.
11. | Controlling party
The Company's ultimate parent undertaking is ECI Group Holdings Limited, a company incorporated in England and Wales which holds all of the issued shares in the Company. The registered office of ECI Group Holdings Limited is Blaston Lodge, Blaston Road, Market Harborough, Leicestershire, LE16 8DB. The ultimate controlling party is Mr J A W Biggin.
Page 11