Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 2026-05-21 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2 2024-06-25 false No description of principal activity 15802354 2024-06-24 15802354 2024-06-25 2025-06-30 15802354 2023-06-25 2024-06-24 15802354 2025-06-30 15802354 c:Director1 2024-06-25 2025-06-30 15802354 d:FreeholdInvestmentProperty 2024-06-25 2025-06-30 15802354 d:FreeholdInvestmentProperty 2025-06-30 15802354 d:CurrentFinancialInstruments 2025-06-30 15802354 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15802354 d:ShareCapital 2025-06-30 15802354 d:RetainedEarningsAccumulatedLosses 2025-06-30 15802354 d:TaxLossesCarry-forwardsDeferredTax 2025-06-30 15802354 c:OrdinaryShareClass1 2024-06-25 2025-06-30 15802354 c:OrdinaryShareClass1 2025-06-30 15802354 c:FRS102 2024-06-25 2025-06-30 15802354 c:AuditExempt-NoAccountantsReport 2024-06-25 2025-06-30 15802354 c:FullAccounts 2024-06-25 2025-06-30 15802354 c:PrivateLimitedCompanyLtd 2024-06-25 2025-06-30 15802354 e:PoundSterling 2024-06-25 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15802354 FOXBRIAR INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
FOXBRIAR INVESTMENTS LIMITED REGISTERED NUMBER: 15802354 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 208,140
|  |  | 208,140
Debtors: amounts falling due within one year | 5 | 330 |
|  | 330 |
Creditors: amounts falling due within one year | 6 | (221,860) |
Net current (liabilities)/assets |  |  | (221,530)
Total assets less current liabilities |  |  | (13,390)
Net (liabilities)/assets |  |  | (13,390)
Capital and reserves |  |  |
Called up share capital | 8 |  | 1,000
Profit and loss account |  |  | (14,390)
|  |  | (13,390)
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 Period 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:
C F R Lumley
Director
Date: 21 May 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
FOXBRIAR INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Foxbriar Investments Limited is a private company, limited by share capital and incorporated in England and Wales. The company's registered office address is Foxbriar House, Fishers Lane, Cold Ash, Thatcham, Berkshire, RG18 9NG. The company was incorporated on 25 June 2024. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Going concern
During the period the company made a loss of £14,390. At the period end the company had liabilities of £221,860, of which £220,390 is owed to the directors. The directors have indicated that they are willing to continue to provide funding to support the company, to enable the company to meet its third party liabilities as they fall due, therefore the accounts have been prepared on a going concern basis.
| 2.3 | Current and deferred taxation
The tax expense for the Period 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. Page 2
FOXBRIAR INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. 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 Page 3
FOXBRIAR INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 2.
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 208,140
| At 30 June 2025 | 208,140
The 2025 valuations were made by Ellis & Co Surveyors, on an open market value basis.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Deferred taxation | 330
|  | 330
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 220,390
| Accruals and deferred income | 1,470
|  | 221,860
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FOXBRIAR INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | 330
| At end of year | 330
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Tax losses carried forward | 330
|  | 330
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1,000 Ordinary shares of £1 each | 1,000
On 25 June 2024 1,000 Ordinary shares of £1 each were issued for a total consideration of £1,000.
9. | Related party transactions
| At the period end the company owed its directors £220,390. This amount is interest free and repayable upon demand.
10. | Controlling party
The directors consider that the company has no ultimate controlling party.
Page 5