Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true false 2025-01-01 true 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 1 1 09472845 2025-01-01 2025-12-31 09472845 2024-01-01 2024-12-31 09472845 2025-12-31 09472845 2024-12-31 09472845 c:Director1 2025-01-01 2025-12-31 09472845 d:FreeholdInvestmentProperty 2025-12-31 09472845 d:FreeholdInvestmentProperty 2024-12-31 09472845 d:CurrentFinancialInstruments 2025-12-31 09472845 d:CurrentFinancialInstruments 2024-12-31 09472845 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09472845 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09472845 d:ShareCapital 2025-12-31 09472845 d:ShareCapital 2024-12-31 09472845 d:RetainedEarningsAccumulatedLosses 2025-12-31 09472845 d:RetainedEarningsAccumulatedLosses 2024-12-31 09472845 c:FRS102 2025-01-01 2025-12-31 09472845 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09472845 c:FullAccounts 2025-01-01 2025-12-31 09472845 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09472845 4 2025-01-01 2025-12-31 09472845 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09472845 AMCL (BRIXTON) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
AMCL (BRIXTON) LIMITED REGISTERED NUMBER: 09472845 BALANCE SHEET AS AT 31 DECEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 20,000 |  | 20,000
|  |  | 20,000 |  | 20,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 1,578,829 |
|  | - |  | 1,578,829 |
Creditors: amounts falling due within one year | 6 | - |  | (980,876) |
Net current assets |  |  | - |  | 597,953
Total assets less current liabilities |  |  | 20,000 |  | 617,953
Net assets |  |  | 20,000 |  | 617,953
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 19,900 |  | 617,853
|  |  | 20,000 |  | 617,953
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 2 June 2026.
M A Harris
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
AMCL (BRIXTON) LIMITED REGISTERED NUMBER: 09472845 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
AMCL (BRIXTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
AMCL (Brixton) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£) and rounded to the nearest £. 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 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.3 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 3
AMCL (BRIXTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
The 2025 valuations were made by the director, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 20,000 | 20,000
|  | 20,000 | 20,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 1,576,041
| Other debtors | - | 2,539
| Prepayments and accrued income | - | 249
|  | - | 1,578,829
6. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 33
| Trade creditors | - | 1,522
| Amounts owed to group undertakings | - | 945,625
| Other creditors | - | 33,696
|  | - | 980,876
Page 4
AMCL (BRIXTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Prior year adjustment
The prior year figues have been adjusted to account for residual Freehold Investment Property held by the company. The impact on the comparative figures in this year's financial statements are as follows: Investment property, increase of £20,000 Amounts due to parent, increase of £20,000
Page 5