Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-22 2 No description of principal activity 2024-09-01 2 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05539793 2024-09-01 2025-08-31 05539793 2023-09-01 2024-08-31 05539793 2025-08-31 05539793 2024-08-31 05539793 c:Director1 2024-09-01 2025-08-31 05539793 c:Director2 2024-09-01 2025-08-31 05539793 c:RegisteredOffice 2024-09-01 2025-08-31 05539793 d:ComputerEquipment 2024-09-01 2025-08-31 05539793 d:ComputerEquipment 2025-08-31 05539793 d:ComputerEquipment 2024-08-31 05539793 d:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 05539793 d:OtherPropertyPlantEquipment 2025-08-31 05539793 d:OtherPropertyPlantEquipment 2024-08-31 05539793 d:CurrentFinancialInstruments 2025-08-31 05539793 d:CurrentFinancialInstruments 2024-08-31 05539793 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05539793 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05539793 d:ShareCapital 2025-08-31 05539793 d:ShareCapital 2024-08-31 05539793 d:InvestmentPropertiesRevaluationReserve 2024-09-01 2025-08-31 05539793 d:RetainedEarningsAccumulatedLosses 2025-08-31 05539793 d:RetainedEarningsAccumulatedLosses 2024-08-31 05539793 c:FRS102 2024-09-01 2025-08-31 05539793 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05539793 c:FullAccounts 2024-09-01 2025-08-31 05539793 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05539793 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Company registration number: 05539793
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| A.W. STOKES & SONS LIMITED
A.W. STOKES & SONS LIMITED |  |
COMPANY INFORMATION
Directors | G M G Stokes
| M L Garcia
Registered number | 05539793
Registered office | 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
A.W. STOKES & SONS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
A.W. STOKES & SONS LIMITED REGISTERED NUMBER:05539793 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 860,000 |  | 860,000
|  |  | 860,000 |  | 860,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,483 |  | 4,486 |
Cash at bank and in hand |  | 154 |  | 239 |
|  | 4,637 |  | 4,725 |
Creditors: amounts falling due within one year | 6 | (436,093) |  | (447,603) |
Net current liabilities |  |  | (431,456) |  | (442,878)
Total assets less current liabilities |  |  | 428,544 |  | 417,122
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (23,758) |  | (23,758) |
|  |  | (23,758) |  | (23,758)
Net assets |  |  | 404,786 |  | 393,364
Page 1
A.W. STOKES & SONS LIMITED REGISTERED NUMBER:05539793 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500 |  | 500
Profit and loss account | 8 |  | 404,286 |  | 392,864
|  |  | 404,786 |  | 393,364
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:
G M G Stokes
Director
Date: 22 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
A.W. STOKES & SONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
A. W. Stokes & Sons Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. There is no principal place of business. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 consists of rent receivable and 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.
| 2.3 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 3 years straight line
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.
| 2.4 | 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 the Statement of Income and Retained Earnings. Page 3
A.W. STOKES & SONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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 reporting 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 reporting 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 reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
A.W. STOKES & SONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Computer equipment | Investment Property | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 2,492 | 860,000 | 862,492
| Disposals | (2,492) | - | (2,492)
| At 31 August 2025 | - | 860,000 | 860,000
| At 1 September 2024 | 2,492 | - | 2,492
| Disposals | (2,492) | - | (2,492)
| At 31 August 2025 | - | - | -
| Net book value |  |  |
| At 31 August 2025 | - | 860,000 | 860,000
| At 31 August 2024 | - | 860,000 | 860,000
| Investment properties are stated at a market value as determined by the directors of the company. On the historical cost basis these would be included at an original cost of £683,683 (2024 - £683,683).
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,762 | 3,762
| Prepayments and accrued income | 721 | 724
|  | 4,483 | 4,486
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,200 | 1,012
| Corporation tax | 5,060 | 7,219
| Other creditors | 423,527 | 432,940
| Accruals and deferred income | 6,306 | 6,432
|  | 436,093 | 447,603
Page 5
A.W. STOKES & SONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Transactions with the directors
| The following transactions took place with the directors during the course of the current and prior year:
|  | 2025 | 2024
|  | £ | £
| Amount outstanding at the start of the year | 429,178 | 431,743
| Amounts advanced | (23,304) | (11,948)
| Amounts repaid | 13,891 | 9,383
| Amount outstanding at the end of the year | 419,765 | 429,178
| No interest has been charged on the loans with the directors.
8. | Reserves
Investment property revaluation reserve Included within the profit and loss account is an undistributable amount of £152,559 (2024: £152,559) relating to the fair value movement of investment properties in the year after taking into account taxation.
Page 6