Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity 2 false true 2 true false 14373384 2024-10-01 2025-09-30 14373384 2023-10-01 2024-09-30 14373384 2025-09-30 14373384 2024-09-30 14373384 c:Director1 2024-10-01 2025-09-30 14373384 d:CurrentFinancialInstruments 2025-09-30 14373384 d:CurrentFinancialInstruments 2024-09-30 14373384 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 14373384 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14373384 d:ShareCapital 2025-09-30 14373384 d:ShareCapital 2024-09-30 14373384 d:RetainedEarningsAccumulatedLosses 2025-09-30 14373384 d:RetainedEarningsAccumulatedLosses 2024-09-30 14373384 c:OrdinaryShareClass1 2024-10-01 2025-09-30 14373384 c:OrdinaryShareClass1 2025-09-30 14373384 c:OrdinaryShareClass1 2024-09-30 14373384 c:FRS102 2024-10-01 2025-09-30 14373384 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14373384 c:FullAccounts 2024-10-01 2025-09-30 14373384 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14373384 2 2024-10-01 2025-09-30 14373384 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14373384 PROPERTY BID AUCTIONEERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PROPERTY BID AUCTIONEERS LIMITED REGISTERED NUMBER: 14373384 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 2,377 |  | 502 |
|  | 2,377 |  | 502 |
Creditors: amounts falling due within one year | 4 | (12,821) |  | (15,134) |
Net current liabilities |  |  | (10,444) |  | (14,632)
Total assets less current liabilities |  |  | (10,444) |  | (14,632)
Net liabilities |  |  | (10,444) |  | (14,632)
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 100 |  | 100
Profit and loss account |  |  | (10,544) |  | (14,732)
|  |  | (10,444) |  | (14,632)
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 on 1 June 2026.
J S Cooner
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
PROPERTY BID AUCTIONEERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 14373384. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 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. Cash flow Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have prepared the accounts on a going concern basis. The company has made a loss in previous years due to initial set up costs and as such has net liabilities at the balance sheet date but is now profit making and is expected to be profit making going forwards. The largest creditors of the company are the directors who intend to continue to support the company and therefore the directors have considered it appropriate to prepare the accounts on a going concern basis.
| 2.3 | 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. Page 2
PROPERTY BID AUCTIONEERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,271 | -
| Other creditors | 10,885 | 14,444
| Accruals and deferred income | 665 | 690
|  | 12,821 | 15,134
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 3
PROPERTY BID AUCTIONEERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Related party transactions
| During the period the company received loans from the directors of the company. As at 30 September 2025 amounts were owed to the directors of £10,885 (2024 - £14,435). Loans are interest free and repayable on demand.
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