Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 0 2024-10-01 false No description of principal activity 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09990983 2024-10-01 2025-09-30 09990983 2023-10-01 2024-09-30 09990983 2025-09-30 09990983 2024-09-30 09990983 2023-10-01 09990983 c:Director1 2024-10-01 2025-09-30 09990983 c:Director2 2024-10-01 2025-09-30 09990983 c:Director3 2024-10-01 2025-09-30 09990983 c:RegisteredOffice 2024-10-01 2025-09-30 09990983 d:FurnitureFittings 2024-10-01 2025-09-30 09990983 d:FurnitureFittings 2025-09-30 09990983 d:FurnitureFittings 2024-09-30 09990983 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09990983 d:LeaseholdInvestmentProperty 2025-09-30 09990983 d:LeaseholdInvestmentProperty 2024-09-30 09990983 d:CurrentFinancialInstruments 2025-09-30 09990983 d:CurrentFinancialInstruments 2024-09-30 09990983 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09990983 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09990983 d:ShareCapital 2025-09-30 09990983 d:ShareCapital 2024-09-30 09990983 d:OtherMiscellaneousReserve 2024-10-01 2025-09-30 09990983 d:OtherMiscellaneousReserve 2025-09-30 09990983 d:OtherMiscellaneousReserve 2024-09-30 09990983 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09990983 d:RetainedEarningsAccumulatedLosses 2025-09-30 09990983 d:RetainedEarningsAccumulatedLosses 2024-09-30 09990983 d:OtherDeferredTax 2025-09-30 09990983 d:OtherDeferredTax 2024-09-30 09990983 c:OrdinaryShareClass1 2024-10-01 2025-09-30 09990983 c:OrdinaryShareClass1 2025-09-30 09990983 c:OrdinaryShareClass1 2024-09-30 09990983 c:FRS102 2024-10-01 2025-09-30 09990983 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09990983 c:FullAccounts 2024-10-01 2025-09-30 09990983 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09990983 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09990983 1 PARADISE GARDENS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 PARADISE GARDENS LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 10
1 PARADISE GARDENS LIMITED COMPANY INFORMATION
Directors | H J Roe
| P R Sandilands
| A J Lifschutz
Registered number | 09990983
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Accountants | Blick Rothenberg Limited
| Chartered Accountants
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:09990983
1 PARADISE GARDENS LIMITED BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 12,368 |  | 12,523
Investment property | 5 |  | 3,000,000 |  | 3,000,000
|  |  | 3,012,368 |  | 3,012,523
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 156,859 |  | 196,401 |
Creditors: amounts falling due within one year | 7 | (98,221) |  | (98,687) |
Net current assets |  |  | 58,638 |  | 97,714
Total assets less current liabilities |  |  | 3,071,006 |  | 3,110,237
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (447,499) |  | (447,499)
Net assets |  |  | 2,623,507 |  | 2,662,738
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 2 |  | 2
Other reserves | 10 |  | 1,423,090 |  | 1,423,090
Profit and loss account | 10 |  | 1,200,415 |  | 1,239,646
Total equity |  |  | 2,623,507 |  | 2,662,738
Page 2
|  | REGISTERED NUMBER:09990983
1 PARADISE GARDENS LIMITED BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 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 profit and loss account 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:
H J Roe | P R Sandilands
Director | Director
Date: 1 June 2026 | Date:1 June 2026
The notes on pages 4 to 10 form part of these financial statements. Page 3
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
1 Paradise Gardens Ltd is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are 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 requirements 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 | Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 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 comprises rental income, service charges and other recoveries from tenants of the company’s investment properties. Rental income is recognised on an accruals basis in the period in which it is earned, in accordance with the terms of the lease.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Page 4
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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:
|  |  |  | Fixtures and fittings | - | 25% |
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.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
| 2.6 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. 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 deducting all of its liabilities. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including trade and other debtors, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, 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 for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Page 5
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | Share capital
Ordinary shares are classified as equity.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 6
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. 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 arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 -0).
Page 7
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 October 2024 | 40,205
| Additions | 6,646
| At 30 September 2025 | 46,851
| Depreciation |
| At 1 October 2024 | 27,682
| Charge for the year | 6,801
| At 30 September 2025 | 34,483
| Net book value |
| At 30 September 2025 | 12,368
| At 30 September 2024 | 12,523
5. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 3,000,000
| At 30 September 2025 | 3,000,000
The 2025 valuations were made by directors, on an open market value basis.
Page 8
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 18,748 | 18,257
| Amounts owed by group undertakings | 127,702 | 169,755
| Prepayments | 10,409 | 8,389
|  | 156,859 | 196,401
| Amount owed by group undertaking are interest free and repayable on demand.
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 39,039 | 62,720
| Accruals and deferred income | 59,182 | 35,967
|  | 98,221 | 98,687
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (447,499) | (447,499)
| At end of year | (447,499) | (447,499)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation gains | (447,499) | (447,499)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 -2) Ordinary shares of £1.00 each | 2 | 2
Page 9
1 PARADISE GARDENS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Reserves
Other reserves Other reserves consists of revaluation gains and losses and their associated deferred tax movements in respect of investment properties. Profit and loss account The profit and loss account consists of distributable reserves.
11. | Related party transactions
| The company has taken advantage of the exemption under FRS102 whereby it has not disclosed transactions with any wholly owned subsidiaries of the group.
Page 10