Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-20 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity false 2 2025-01-01 1 true false 13488413 2025-01-01 2025-12-31 13488413 2024-01-01 2024-12-31 13488413 2025-12-31 13488413 2024-12-31 13488413 c:Director2 2025-01-01 2025-12-31 13488413 d:CurrentFinancialInstruments 2025-12-31 13488413 d:CurrentFinancialInstruments 2024-12-31 13488413 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13488413 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13488413 d:ShareCapital 2025-12-31 13488413 d:ShareCapital 2024-12-31 13488413 d:RetainedEarningsAccumulatedLosses 2025-12-31 13488413 d:RetainedEarningsAccumulatedLosses 2024-12-31 13488413 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13488413 c:OrdinaryShareClass1 2025-12-31 13488413 c:OrdinaryShareClass1 2024-12-31 13488413 c:FRS102 2025-01-01 2025-12-31 13488413 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13488413 c:FullAccounts 2025-01-01 2025-12-31 13488413 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13488413 2 2025-01-01 2025-12-31 13488413 6 2025-01-01 2025-12-31 13488413 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13488413 A&T EC1 LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
A&T EC1 LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
A&T EC1 LIMITED REGISTERED NUMBER:13488413
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3 |  | 3
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,874,010 |  | 2,833,029 |
Bank and cash balances |  | 4,067 |  | 50,277 |
|  | 2,878,077 |  | 2,883,306 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (2,899,604) |  | (2,899,608) |
Net liabilities |  |  | (21,524) |  | (16,299)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
Profit and loss account |  |  | (21,526) |  | (16,301)
|  |  | (21,524) |  | (16,299)
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 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 on 20 May 2026.
R Mizrahi
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
A&T EC1 LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
A&T EC1 Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD. The principal activity of the company during the year was that of a holding company. The company's functional and presentational currency is £ sterling. 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 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the shareholders that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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 reporting date in the countries where the Company operates and generates income. Page 2
A&T EC1 LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | Financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 3
| At 31 December 2025 | 3
Page 3
A&T EC1 LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,871,302 | 2,829,833
| Other debtors | 2,708 | 2,708
| Prepayments and accrued income | - | 488
|  | 2,874,010 | 2,833,029
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 2,895,000 | 2,895,000
| Other creditors | 4 | 498
| Accruals and deferred income | 4,600 | 4,110
|  | 2,899,604 | 2,899,608
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1 each | 2 | 2
8. | Controlling party
The Company is a wholly owned subsidiary of Bedrock Real Estate BRE LP I SCSP, a company registered in Luxembourg.
Page 4