Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 3 2025-04-01 false 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00432114 2025-04-01 2026-03-31 00432114 2024-04-01 2025-03-31 00432114 2026-03-31 00432114 2025-03-31 00432114 c:Director2 2025-04-01 2026-03-31 00432114 d:Buildings 2026-03-31 00432114 d:Buildings 2025-03-31 00432114 d:Buildings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00432114 d:OfficeEquipment 2025-04-01 2026-03-31 00432114 d:OfficeEquipment 2026-03-31 00432114 d:OfficeEquipment 2025-03-31 00432114 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00432114 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00432114 d:CurrentFinancialInstruments 2026-03-31 00432114 d:CurrentFinancialInstruments 2025-03-31 00432114 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 00432114 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00432114 d:ShareCapital 2026-03-31 00432114 d:ShareCapital 2025-03-31 00432114 d:RevaluationReserve 2026-03-31 00432114 d:RevaluationReserve 2025-03-31 00432114 d:RetainedEarningsAccumulatedLosses 2026-03-31 00432114 d:RetainedEarningsAccumulatedLosses 2025-03-31 00432114 c:FRS102 2025-04-01 2026-03-31 00432114 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00432114 c:FullAccounts 2025-04-01 2026-03-31 00432114 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00432114 5 2025-04-01 2026-03-31 00432114 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 00432114 C.E. REDDING & SON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
C.E. REDDING & SON LIMITED CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 4
C.E. REDDING & SON LIMITED REGISTERED NUMBER: 00432114 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 435,381 |  | 435,448
Current assets |  |  |  |  |
Cash at bank and in hand |  | 43,978 |  | 52,160 |
Creditors: amounts falling due within one year | 5 | (7,833) |  | (9,087) |
Net current assets |  |  | 36,145 |  | 43,073
Net assets |  |  | 471,526 |  | 478,521
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Revaluation reserve |  |  | 415,843 |  | 415,843
Profit and loss account |  |  | 54,683 |  | 61,678
|  |  | 471,526 |  | 478,521
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 on 24 June 2026.
R.C. Redding
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
C.E. REDDING & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
C E Redding & Son Limited is a private company limited by shares incorporated in England. The address of the registered office and principal place of business is 23 Park Close, Barton Under Needwood, Burton-On-Trent, Staffordshire, DE13 8DX. 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 | Revenue
Turnover in the profit and loss account represents rent receivable.
| 2.3 | 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:
|  |  |  | Office equipment | - | 15% reducing balance
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 2
C.E. REDDING & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
| 2.6 | 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 and loans to related parties.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 balance sheet date in the countries where the Company operates and generates income. Page 3
C.E. REDDING & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
4. | Tangible fixed assets
|  | Freehold investment property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 435,000 | 4,358 | 439,358
| At 31 March 2026 | 435,000 | 4,358 | 439,358
| Depreciation |  |  |
| At 1 April 2025 | - | 3,910 | 3,910
| Charge for the year on owned assets | - | 67 | 67
| At 31 March 2026 | - | 3,977 | 3,977
| Net book value |  |  |
| At 31 March 2026 | 435,000 | 381 | 435,381
| At 31 March 2025 | 435,000 | 448 | 435,448
| The freehold investment property was valued in the current year by the directors after taking professional advice, on an open market for existing use basis. The historic cost of the property is £19,157 (2025: £19,157).
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 5,864 | 5,677
| Other creditors | 315 | 240
| Accruals and deferred income | 1,654 | 3,170
|  | 7,833 | 9,087
Page 4