Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-07 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.6 false false 2024-07-01 6 true 14303971 2024-07-01 2025-12-31 14303971 2023-07-01 2024-06-30 14303971 2025-12-31 14303971 2024-06-30 14303971 c:Director1 2024-07-01 2025-12-31 14303971 d:CurrentFinancialInstruments 2025-12-31 14303971 d:CurrentFinancialInstruments 2024-06-30 14303971 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14303971 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14303971 d:RetainedEarningsAccumulatedLosses 2025-12-31 14303971 d:RetainedEarningsAccumulatedLosses 2024-06-30 14303971 c:FRS102 2024-07-01 2025-12-31 14303971 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 14303971 c:FullAccounts 2024-07-01 2025-12-31 14303971 c:CompanyLimitedByGuarantee 2024-07-01 2025-12-31 14303971 2 2024-07-01 2025-12-31 14303971 e:PoundSterling 2024-07-01 2025-12-31 iso4217:GBP xbrli:pure

Company registration number: 14303971
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 31 DECEMBER 2025
| FURNITURE & HOME IMPROVEMENT OMBUDSMAN
FURNITURE & HOME IMPROVEMENT OMBUDSMAN REGISTERED NUMBER:14303971 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 30 June
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors due within 1 year |  | 116,338 |  | 373,766 |
Bank and cash balances |  | 122,643 |  | 226,139 |
|  | 238,981 |  | 599,905 |
Creditors: amounts falling due within one year | 5 | (241,590) |  | (562,354) |
Net current (liabilities)/assets |  |  | (2,609) |  | 37,551
Total assets less current liabilities |  |  | (2,609) |  | 37,551
Net (liabilities)/assets |  |  | (2,609) |  | 37,551
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | (2,609) |  | 37,551
|  |  | (2,609) |  | 37,551
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FURNITURE & HOME IMPROVEMENT OMBUDSMAN REGISTERED NUMBER:14303971 |  |
STATEMENT OF FINANCIAL POSITION (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 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 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 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 by:
................................................ K G Grix
Director
Date: 7 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
FURNITURE & HOME IMPROVEMENT OMBUDSMAN |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Furniture & Home Improvement Ombudsman is a private company limited by guarantee, incoporated in England and Wales. The company's registered number and registered office address can be found on the company information page. The presentation currency of the financial statements in the Pound Sterling (£). The comparative period shown in the financial statements is from 1 July 2023 to 30 June 2024. The directors have chosen to extend the financial reporting date to 31 December of each year in line with other group undertakings. The differing comparative period length should be taken into account when reviewing the information within the financial statements. 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 | 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 is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Revenue from membership income is accounted for in the period to which it relates, whereas revenue arising from one off cases is recognised when the case is opened.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
FURNITURE & HOME IMPROVEMENT OMBUDSMAN |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation
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 reporting 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 reporting 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 reporting date. Page 4
FURNITURE & HOME IMPROVEMENT OMBUDSMAN |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the period was 6 (2024 - 6).
4. | Debtors
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 54,935 | 52,117
| Amounts owed by group undertakings | - | 300,695
| Other debtors | 45,467 | -
| Prepayments and accrued income | 15,936 | 20,954
|  | 116,338 | 373,766
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 399 | 399
| Amounts owed to group undertakings | 44,230 | -
| Corporation tax | - | 10,988
| Other taxation and social security | - | 2,173
| Accruals and deferred income | 196,961 | 548,794
|  | 241,590 | 562,354
6. | 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 5
FURNITURE & HOME IMPROVEMENT OMBUDSMAN |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Parent relationships
The parent undertaking and sole member of the company is The Ombuds Group, which incorporated in England and Wales at Premier House, 1st Floor, 1-5 Argyle Way, Stevenage SG1 2AD.
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