Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true No description of principal activity 2025-01-01 false 3 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 09917874 2025-01-01 2025-12-31 09917874 2024-01-01 2024-12-31 09917874 2025-12-31 09917874 2024-12-31 09917874 c:Director1 2025-01-01 2025-12-31 09917874 d:PlantMachinery 2025-01-01 2025-12-31 09917874 d:PlantMachinery 2025-12-31 09917874 d:PlantMachinery 2024-12-31 09917874 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09917874 d:OfficeEquipment 2025-01-01 2025-12-31 09917874 d:OfficeEquipment 2025-12-31 09917874 d:OfficeEquipment 2024-12-31 09917874 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09917874 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 09917874 d:OtherPropertyPlantEquipment 2025-12-31 09917874 d:OtherPropertyPlantEquipment 2024-12-31 09917874 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09917874 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09917874 d:CurrentFinancialInstruments 2025-12-31 09917874 d:CurrentFinancialInstruments 2024-12-31 09917874 d:Non-currentFinancialInstruments 2025-12-31 09917874 d:Non-currentFinancialInstruments 2024-12-31 09917874 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09917874 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09917874 d:ShareCapital 2025-12-31 09917874 d:ShareCapital 2024-12-31 09917874 d:RetainedEarningsAccumulatedLosses 2025-12-31 09917874 d:RetainedEarningsAccumulatedLosses 2024-12-31 09917874 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09917874 c:OrdinaryShareClass1 2025-12-31 09917874 c:OrdinaryShareClass1 2024-12-31 09917874 c:OrdinaryShareClass2 2025-01-01 2025-12-31 09917874 c:OrdinaryShareClass2 2025-12-31 09917874 c:OrdinaryShareClass2 2024-12-31 09917874 c:FRS102 2025-01-01 2025-12-31 09917874 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09917874 c:FullAccounts 2025-01-01 2025-12-31 09917874 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09917874 2 2025-01-01 2025-12-31 09917874 6 2025-01-01 2025-12-31 09917874 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09917874 CHARLESWORTH STEWART LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CHARLESWORTH STEWART LIMITED REGISTERED NUMBER: 09917874 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,591 |  | 38,617
Fixed asset investments |  |  | 12,194 |  | 12,194
|  |  | 46,785 |  | 50,811
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 2,556,969 |  | 2,479,451 |
Debtors: amounts falling due within one year | 6 | 14,348 |  | 36,694 |
Cash at bank and in hand | 7 | 490,871 |  | 471,568 |
|  | 3,062,188 |  | 2,987,713 |
Creditors: amounts falling due within one year | 8 | (37,762) |  | (34,381) |
Net current assets |  |  | 3,024,426 |  | 2,953,332
Total assets less current liabilities |  |  | 3,071,211 |  | 3,004,143
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,674) |  | (4,592) |
|  |  | (3,674) |  | (4,592)
Net assets |  |  | 3,067,537 |  | 2,999,551
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 3,067,437 |  | 2,999,451
|  |  | 3,067,537 |  | 2,999,551
Page 1
CHARLESWORTH STEWART LIMITED REGISTERED NUMBER: 09917874 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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:
................................................ James Robert Stewart
Director
Date: 2 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Charlesworth Stewart Limited, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Stamford Heath Farm, Stamford Lane, Cotton Edmunds, Chester, CH3 7QD. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% reducing balance
|  |  |  | Office equipment | - | 20% reducing balance
|  |  |  | Property improvements | - | no depreciation
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. Page 4
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 5
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Property improvements | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 11,498 | 20,817 | 17,096 | 49,411
| Additions | - | 347 | - | 347
| At 31 December 2025 | 11,498 | 21,164 | 17,096 | 49,758
| Depreciation |  |  |  |
| At 1 January 2025 | 4,140 | 6,654 | - | 10,794
| Charge for the year on owned assets | 1,472 | 2,901 | - | 4,373
| At 31 December 2025 | 5,612 | 9,555 | - | 15,167
| Net book value |  |  |  |
| At 31 December 2025 | 5,886 | 11,609 | 17,096 | 34,591
| At 31 December 2024 | 7,358 | 14,163 | 17,096 | 38,617
Page 6
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 12,194
| At 31 December 2025 | 12,194
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 2,556,969 | 2,479,451
|  | 2,556,969 | 2,479,451
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 14,348 | 36,694
|  | 14,348 | 36,694
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 490,871 | 471,568
|  | 490,871 | 471,568
Page 7
CHARLESWORTH STEWART LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 34,303 | 32,471
| Other creditors | 1,480 | -
| Accruals and deferred income | 1,979 | 1,910
|  | 37,762 | 34,381
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary A shares of £1.00 each | 50 | 50
|  | 50 (2024 - 50) Ordinary B shares of £1.00 each | 50 | 50
|  |  | 100 | 100
10. | 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 independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £60,000 (2024 - £60,000).
11. | Related party transactions
| Included within other debtors due in more than one year is a loan to Jenny Bidco Ltd, which has a mutual director, of £2,556,969 (2024: £2,479,451).
Page 8