Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-18 1 1 true false false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 No description of principal activity false 10917322 2024-09-01 2025-08-31 10917322 2023-09-01 2024-08-31 10917322 2025-08-31 10917322 2024-08-31 10917322 c:Director1 2024-09-01 2025-08-31 10917322 d:CurrentFinancialInstruments 2025-08-31 10917322 d:CurrentFinancialInstruments 2024-08-31 10917322 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 10917322 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10917322 d:ShareCapital 2025-08-31 10917322 d:ShareCapital 2024-08-31 10917322 d:RetainedEarningsAccumulatedLosses 2025-08-31 10917322 d:RetainedEarningsAccumulatedLosses 2024-08-31 10917322 c:FRS102 2024-09-01 2025-08-31 10917322 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10917322 c:FullAccounts 2024-09-01 2025-08-31 10917322 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10917322 2 2024-09-01 2025-08-31 10917322 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 10917322 BLOCK ONE INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
BLOCK ONE INVESTMENTS LIMITED REGISTERED NUMBER: 10917322 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 41,769 |  | 41,769
|  |  | 41,769 |  | 41,769
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 8,587 |  | 5,764 |
Cash at bank and in hand | 7 | 100 |  | 100 |
|  | 8,687 |  | 5,864 |
Creditors: amounts falling due within one year | 8 | (46,435) |  | (44,291) |
Net current liabilities |  |  | (37,748) |  | (38,427)
Total assets less current liabilities |  |  | 4,021 |  | 3,342
Net assets |  |  | 4,021 |  | 3,342
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 3,921 |  | 3,242
|  |  | 4,021 |  | 3,342
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BLOCK ONE INVESTMENTS LIMITED REGISTERED NUMBER: 10917322 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers 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 director acknowledges his 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 on 18 May 2026.
P Plant
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
BLOCK ONE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies
| 1.1 | 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 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:
| 1.2 | Going concern
The company had net current liabilities at 31 August 2025 of £37,748. However, the director is of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of these factors, the director considers it appropriate to adopt the going concern basis in the preparation of these financial statements.
| 1.3 | 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.
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | Taxation
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. Page 3
BLOCK ONE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.6 | Investment property
Investment property is carried at fair value determined annually by the director 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 the Statement of income and retained earnings.
| 1.7 | 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.
| 1.8 | 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.
| 1.9 | 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. | General information
Block One Investments Limited is a private limited company incorporated in England and Wales. Its Registered Office is 4 Chester Court, Chester Hall Lane, Basildon, Essex SS14 3WR.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 September 2024 | 41,769
| At 31 August 2025 | 41,769
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BLOCK ONE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Investment property
| The valuations were made by the director on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 41,769 | 41,769
|  | 41,769 | 41,769
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,057 | 1,443
| Other debtors | 3,530 | 4,321
|  | 8,587 | 5,764
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 100 | 100
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 663 | 630
| Corporation tax | 159 | 161
| Other creditors | 45,613 | 43,500
|  | 46,435 | 44,291
9. | Controlling party
The ultimate controlling party was Vitis Freeholds Limited whom own 100% of the company's share capital.
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