Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2026-05-29 2024-10-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09762808 2024-10-01 2025-09-30 09762808 2023-10-01 2024-09-30 09762808 2025-09-30 09762808 2024-09-30 09762808 2023-10-01 09762808 c:Director1 2024-10-01 2025-09-30 09762808 d:CurrentFinancialInstruments 2025-09-30 09762808 d:CurrentFinancialInstruments 2024-09-30 09762808 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09762808 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09762808 d:OtherMiscellaneousReserve 2024-10-01 2025-09-30 09762808 d:OtherMiscellaneousReserve 2025-09-30 09762808 d:OtherMiscellaneousReserve 2023-10-01 2024-09-30 09762808 d:OtherMiscellaneousReserve 2024-09-30 09762808 d:OtherMiscellaneousReserve 2023-10-01 09762808 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09762808 d:RetainedEarningsAccumulatedLosses 2025-09-30 09762808 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 09762808 d:RetainedEarningsAccumulatedLosses 2024-09-30 09762808 d:RetainedEarningsAccumulatedLosses 2023-10-01 09762808 c:FRS102 2024-10-01 2025-09-30 09762808 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09762808 c:FullAccounts 2024-10-01 2025-09-30 09762808 c:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 09762808 2 2024-10-01 2025-09-30 09762808 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 09762808 CALLARD HOUSE LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 09762808 BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 12,617 | 12,678
Cash at bank and in hand | 5 | 178,998 | 150,361
|  | 191,615 | 163,039
Creditors: amounts falling due within one year | 6 | (38,045) | (25,361)
Net current assets |  | 153,570 | 137,678
Total assets less current liabilities |  | 153,570 | 137,678
Net assets |  | 153,570 | 137,678
Capital and reserves |  |  |
Other reserves | 7 | 152,763 | 138,198
Profit and loss account | 7 | 807 | (520)
|  | 153,570 | 137,678
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:
................................................ A Spooner
Director
Page 1
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 09762808 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
Date: 29 May 2026
The notes on pages 4 to 6 form part of these financial statements. Page 2
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Other reserves | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2023 | 130,349 | (3,777) | 126,572
Comprehensive income for the year |  |  |
Profit for the year | - | 11,106 | 11,106
Total comprehensive income for the year | - | 11,106 | 11,106
Transfer to/from profit and loss account | 7,849 | (7,849) | -
Total transactions with owners | 7,849 | (7,849) | -
At 1 October 2024 | 138,198 | (520) | 137,678
Comprehensive income for the year |  |  |
Profit for the year | - | 15,892 | 15,892
Total comprehensive income for the year | - | 15,892 | 15,892
Transfer to/from profit and loss account | 14,565 | (14,565) | -
Total transactions with owners | 14,565 | (14,565) | -
At 30 September 2025 | 152,763 | 807 | 153,570
| The notes on pages 4 to 6 form part of these financial statements.
Page 3
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Callard House Limited is a company limited by guarantee incorporated in England and Wales. The principal activity of the company is property management. The registered office is Jalmac House Suite 5, 269 High Street, Berkamsted, Hertfordshire, HP4 1AA. 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 | Turnover
Turnover is the contributions from members, which includes service charges, water usage and ground rent. It 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 2.5 | 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.
| 2.6 | 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 4
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 12,617 | 7,223
| Prepayments and accrued income | - | 5,455
|  | 12,617 | 12,678
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 178,998 | 150,361
|  | 178,998 | 150,361
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,590 | 7,084
| Accruals and deferred income | 28,455 | 18,277
|  | 38,045 | 25,361
Page 5
CALLARD HOUSE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Reserves
Other reserves Included in the maintenance reserve is £56,285 (2024: £52,552) which relates to contributions made in respect of the commercial premises and £26,541 (2024: £26,149) contributions relating to the roof. The balance of £69,937 (2024: £59,497) is attributable to the flats. Profit and loss account Profit and loss account comprises current and prior period retained profits.
8. | Company status
The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
Page 6