Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 2026-05-20 0 2024-07-01 false Management of real estate on a fee or contract basis 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 08182986 2024-07-01 2025-06-30 08182986 2023-01-01 2024-06-30 08182986 2025-06-30 08182986 2024-06-30 08182986 2023-01-01 08182986 c:Director3 2024-07-01 2025-06-30 08182986 d:CurrentFinancialInstruments 2025-06-30 08182986 d:CurrentFinancialInstruments 2024-06-30 08182986 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 08182986 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 08182986 d:ShareCapital 2025-06-30 08182986 d:ShareCapital 2024-06-30 08182986 d:ShareCapital 2023-01-01 08182986 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 08182986 d:RetainedEarningsAccumulatedLosses 2025-06-30 08182986 d:RetainedEarningsAccumulatedLosses 2023-01-01 2024-06-30 08182986 d:RetainedEarningsAccumulatedLosses 2024-06-30 08182986 d:RetainedEarningsAccumulatedLosses 2023-01-01 08182986 c:FRS102 2024-07-01 2025-06-30 08182986 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08182986 c:FullAccounts 2024-07-01 2025-06-30 08182986 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08182986 6 2024-07-01 2025-06-30 08182986 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 08182986 HOBBY FAMILY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
HOBBY FAMILY LIMITED REGISTERED NUMBER: 08182986 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 35,175 |  | 35,175
|  |  | 35,175 |  | 35,175
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 258,032 |  | 79,377 |
|  | 258,032 |  | 79,377 |
Creditors: amounts falling due within one year | 7 | (285,958) |  | (96,581) |
Net current liabilities |  |  | (27,926) |  | (17,204)
Total assets less current liabilities |  |  | 7,249 |  | 17,971
Net assets |  |  | 7,249 |  | 17,971
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | 7,246 |  | 17,968
|  |  | 7,249 |  | 17,971
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HOBBY FAMILY LIMITED REGISTERED NUMBER: 08182986 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 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:
T F Souto
Director
Date: 20 May 2026
The notes on pages 4 to 6 form part of these financial statements. Page 2
HOBBY FAMILY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 July 2024 | 3 | 17,968 | 17,971
Profit for the year | - | 219,278 | 219,278
Dividends: Equity capital | - | (230,000) | (230,000)
At 30 June 2025 | 3 | 7,246 | 7,249
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2023 | 3 | 19,643 | 19,646
Profit for the period | - | 208,325 | 208,325
Dividends: Equity capital | - | (210,000) | (210,000)
At 30 June 2024 | 3 | 17,968 | 17,971
| The notes on pages 4 to 6 form part of these financial statements.
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HOBBY FAMILY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is limited by shares and is incorporated in England and Wales (registered number: 08182986). The registered office and principal place of business is Brightwalton House, Brightwalton, Newbury, RG20 7BZ. Registered number 08182986. 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. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Valuation of investments
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 Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | 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. Page 4
HOBBY FAMILY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2. Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 Company has no employees other than directors, who did not receive any remuneration (2024 - £NIL). Page 5
HOBBY FAMILY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Interim dividend | 230,000 | 210,000
5. | Fixed asset investments
|  | Fixed asset investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 35,175
| At 30 June 2025 | 35,175
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 257,667 | 79,012
| Deferred taxation | 365 | 365
|  | 258,032 | 79,377
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 77 | 77
| Other creditors | 284,881 | 95,504
| Accruals and deferred income | 1,000 | 1,000
|  | 285,958 | 96,581
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