Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 2026-05-11 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-02-01 false providing services in the commercial property and asset management sector 15 15 false true false 07453417 2025-02-01 2026-01-31 07453417 2024-02-01 2025-01-31 07453417 2026-01-31 07453417 2025-01-31 07453417 c:Director1 2025-02-01 2026-01-31 07453417 c:Director3 2025-02-01 2026-01-31 07453417 d:Buildings d:LongLeaseholdAssets 2025-02-01 2026-01-31 07453417 d:Buildings d:LongLeaseholdAssets 2026-01-31 07453417 d:Buildings d:LongLeaseholdAssets 2025-01-31 07453417 d:MotorVehicles 2025-02-01 2026-01-31 07453417 d:MotorVehicles 2026-01-31 07453417 d:MotorVehicles 2025-01-31 07453417 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 07453417 d:FurnitureFittings 2025-02-01 2026-01-31 07453417 d:OfficeEquipment 2025-02-01 2026-01-31 07453417 d:OfficeEquipment 2026-01-31 07453417 d:OfficeEquipment 2025-01-31 07453417 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 07453417 d:ComputerEquipment 2025-02-01 2026-01-31 07453417 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 07453417 d:CurrentFinancialInstruments 2026-01-31 07453417 d:CurrentFinancialInstruments 2025-01-31 07453417 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 07453417 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 07453417 d:ShareCapital 2026-01-31 07453417 d:ShareCapital 2025-01-31 07453417 d:CapitalRedemptionReserve 2026-01-31 07453417 d:CapitalRedemptionReserve 2025-01-31 07453417 d:RetainedEarningsAccumulatedLosses 2026-01-31 07453417 d:RetainedEarningsAccumulatedLosses 2025-01-31 07453417 c:FRS102 2025-02-01 2026-01-31 07453417 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 07453417 c:FullAccounts 2025-02-01 2026-01-31 07453417 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07453417 2 2025-02-01 2026-01-31 07453417 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 07453417 HORNBEAM CPAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
HORNBEAM CPAM LIMITED REGISTERED NUMBER: 07453417 BALANCE SHEET AS AT 31 JANUARY 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 245,237 |  | 103,680
Current assets |  |  |  |  |
Debtors | 5 | 376,943 |  | 373,260 |
Cash at bank and in hand | 6 | 1,147,738 |  | 1,039,456 |
|  | 1,524,681 |  | 1,412,716 |
Creditors: amounts falling due within one year | 7 | (456,637) |  | (496,281) |
Net current assets |  |  | 1,068,044 |  | 916,435
Total assets less current liabilities |  |  | 1,313,281 |  | 1,020,115
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (48,745) |  | (25,920)
Net assets |  |  | 1,264,536 |  | 994,195
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 21,000 |  | 21,000
Capital redemption reserve |  |  | 9,000 |  | 9,000
Profit and loss account |  |  | 1,234,536 |  | 964,195
|  |  | 1,264,536 |  | 994,195
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HORNBEAM CPAM LIMITED REGISTERED NUMBER: 07453417 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
Mrs Sophie Hart | Mr Charles Stuart Lucas
Director | Director
Date: 11 May 2026 |
The notes on pages 3 to 8 form part of these financial statements. Page 2
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Hornbeam CPAM Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Pinnacle, 150 Midsummer Boulevard, Milton Keynes, MK9 1LZ. The Company's principal place of business is Unit 5 Furzton Lake, Shirwell Crescent, Furzton, Milton Keynes, MK4 1GA. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.6 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
| 2.7 | 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 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.
| 2.8 | Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Page 4
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
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:
|  |  |  | Leasehold property | - | 20% | per annum
|  |  |  | Motor vehicles | - | 10% | per annum
|  |  |  | Fixtures and fittings | - | 20% | per annum
|  |  |  | Office equipment | - | 20% | per annum
|  |  |  | Computer equipment | - | 33% | per annum
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.
| 2.9 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. Page 5
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.13 | Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
3. | Employees
| The average monthly number of employees, including the Directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 15 | 15
4. | Tangible fixed assets
|  | Leasehold property improve-ments | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 February 2025 | - | 114,170 | 37,548 | 151,718
| Additions | 88,964 | 61,288 | 34,602 | 184,854
| Disposals | - | - | (10,628) | (10,628)
| At 31 January 2026 | 88,964 | 175,458 | 61,522 | 325,944
| Depreciation |  |  |  |
| At 1 February 2025 | - | 27,592 | 20,446 | 48,038
| Charge for the year on owned assets | 16,078 | 11,928 | 13,419 | 41,425
| Disposals | - | - | (8,756) | (8,756)
| At 31 January 2026 | 16,078 | 39,520 | 25,109 | 80,707
| Net book value |  |  |  |
| At 31 January 2026 | 72,886 | 135,938 | 36,413 | 245,237
| At 31 January 2025 | - | 86,578 | 17,102 | 103,680
Page 6
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 179,197 | 221,435
| Other debtors | 8,597 | 92,654
| Prepayments and accrued income | 189,149 | 59,171
|  | 376,943 | 373,260
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,147,738 | 1,039,456
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 8,658 | 8,011
| Corporation tax | 196,939 | 209,616
| Other taxation and social security | 78,552 | 98,287
| Other creditors | 18,717 | 22,855
| Accruals and deferred income | 153,771 | 157,512
|  | 456,637 | 496,281
8. | Capital commitments
| At 31 January 2026 the Company had capital commitments as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Contracted for but not provided in these financial statements | - | 5,080
Page 7
HORNBEAM CPAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independantly administered fund. Contributions totalling £3,848 (2025 - £4,100) were payable to the fund at the balance sheet date and are included in other creditors.
Page 8