Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2 2 2025-02-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true true false No description of principal activity false 03904348 2025-02-01 2026-03-31 03904348 2024-04-01 2025-01-31 03904348 2026-03-31 03904348 2025-01-31 03904348 c:Director1 2025-02-01 2026-03-31 03904348 c:Director2 2025-02-01 2026-03-31 03904348 c:RegisteredOffice 2025-02-01 2026-03-31 03904348 d:CurrentFinancialInstruments 2026-03-31 03904348 d:CurrentFinancialInstruments 2025-01-31 03904348 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 03904348 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 03904348 d:ShareCapital 2026-03-31 03904348 d:ShareCapital 2025-01-31 03904348 d:RetainedEarningsAccumulatedLosses 2026-03-31 03904348 d:RetainedEarningsAccumulatedLosses 2025-01-31 03904348 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2026-03-31 03904348 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-01-31 03904348 c:FRS102 2025-02-01 2026-03-31 03904348 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-03-31 03904348 c:FullAccounts 2025-02-01 2026-03-31 03904348 c:PrivateLimitedCompanyLtd 2025-02-01 2026-03-31 03904348 2 2025-02-01 2026-03-31 03904348 6 2025-02-01 2026-03-31 03904348 e:PoundSterling 2025-02-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 03904348 WORSLEY INVESTMENTS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
WORSLEY INVESTMENTS LIMITED COMPANY INFORMATION
Directors | Mrs R M Thacker
| Ms H S E Thacker
Registered number | 03904348
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
WORSLEY INVESTMENTS LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 4
WORSLEY INVESTMENTS LIMITED REGISTERED NUMBER: 03904348 BALANCE SHEET AS AT 31 MARCH 2026
|  | 31 March |  | 31 January
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | - |  | 5,348,489
Current assets |  |  |  |  |
Debtors | 6 | 501,639 |  | 1,987,976 |
Cash at bank and in hand |  | 7,157,997 |  | 36,045 |
|  | 7,659,636 |  | 2,024,021 |
Creditors: amounts falling due within one year | 7 | (208,749) |  | (133,299) |
Net current assets |  |  | 7,450,887 |  | 1,890,722
Net assets |  |  | 7,450,887 |  | 7,239,211
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 7,450,687 |  | 7,239,011
Equity shareholders' funds |  |  | 7,450,887 |  | 7,239,211
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 period 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 Company has opted not to file the Directors' Report and 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 1 June 2026.
Mrs R M Thacker
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
WORSLEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
1. | General information
Worsley Investment Limited (registered number: 03904348), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. The financial statements have been prepared for an extended 14 month accounting period ended 31 March 2026. As a result, the amounts presented for the current period are not directly comparable to those shown for the previous financial year. 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. At 31 March 2026, the shareholders had resolved to place the Company into Members' Voluntary Liquidation and, accordingly, the financial statements have not been prepared on a going concern basis. The following principal accounting policies have been applied:
| 2.2 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
| 2.4 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet in the countries where the Company operates and generates income.
| 2.5 | 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 Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Page 2
WORSLEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash at Bank
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the period/year was 2 (2025 - 2).
4. | Fixed asset investments
|  | Listed investments
|  | £
| At 1 February 2025 | 5,348,489
| Additions | 172,182
| Disposals | (5,520,671)
| At 31 March 2026 | -
| The fair value of investments is derived from the portfolio valuation provided by the professional investment manager.
5. | Financial instruments
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Financial assets |  |
| Instruments measured at fair value through profit or loss | - | 5,384,534
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WORSLEY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year: |  |
| Corporation tax recoverable | 501,639 | 501,639
| Other debtors | - | 1,486,337
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 184,126 | 97,979
| Other creditors | 470 | 31,090
| Accruals and deferred income | 24,153 | 4,230
|  | 208,749 | 133,299
8. | Directors' transactions
At the Balance Sheet date, the Company owed £470 (2025: £31,090) to Mrs R. M. Thacker, a director of the Company.
Page 4