Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 2 false The principal activity of the company is that of a holding company.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-05-01 false 2 true true 09026663 2025-05-01 2026-04-30 09026663 2024-05-01 2025-04-30 09026663 2026-04-30 09026663 2025-04-30 09026663 c:Director1 2025-05-01 2026-04-30 09026663 d:CurrentFinancialInstruments 2026-04-30 09026663 d:CurrentFinancialInstruments 2025-04-30 09026663 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 09026663 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09026663 d:ShareCapital 2026-04-30 09026663 d:ShareCapital 2025-04-30 09026663 d:RetainedEarningsAccumulatedLosses 2026-04-30 09026663 d:RetainedEarningsAccumulatedLosses 2025-04-30 09026663 c:OrdinaryShareClass1 2025-05-01 2026-04-30 09026663 c:OrdinaryShareClass1 2026-04-30 09026663 c:OrdinaryShareClass1 2025-04-30 09026663 c:FRS102 2025-05-01 2026-04-30 09026663 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09026663 c:FullAccounts 2025-05-01 2026-04-30 09026663 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09026663 2 2025-05-01 2026-04-30 09026663 6 2025-05-01 2026-04-30 09026663 e:PoundSterling 2025-05-01 2026-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09026663 CHARLES GILBERT HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
CHARLES GILBERT HOLDINGS LIMITED REGISTERED NUMBER:09026663
BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors |  | 1,893,632 |  | 2,125,432 |
Cash at bank and in hand |  | 177,412 |  | 181,495 |
|  | 2,071,044 |  | 2,306,927 |
Creditors: amounts falling due within one year | 5 | (2,216) |  | (2,687) |
Net current assets |  |  | 2,068,828 |  | 2,304,240
Net assets |  |  | 2,068,928 |  | 2,304,340
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 2,068,828 |  | 2,304,240
|  |  | 2,068,928 |  | 2,304,340
Page 1
CHARLES GILBERT HOLDINGS LIMITED REGISTERED NUMBER:09026663
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 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:
J Maiden
Director
Date: 26 June 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
CHARLES GILBERT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Charles Gilbert Holdings Limited is a private company limited by shares, incorporated in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 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 company is the intermediate parent undertaking of a small group and, as such, is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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. 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.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
CHARLES GILBERT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 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.
| 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 average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2025 | 100
| At 30 April 2026 | 100
Page 4
CHARLES GILBERT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 1,076 | 887
| Accruals and deferred income | 1,140 | 1,800
|  | 2,216 | 2,687
6. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
7. | Related party transactions
| Material balances and transactions with related parties arising during the year were as follows:
|  | 2026 | 2025
|  | £ | £
| Debtors |  |
| Richard Alexander Properties Limited | 1,867,913 | 2,099,713
| Charles Gilbert Holdings Pty Ltd | 25,719 | 25,719
| Richard Alexander Properties Limited is a subsidiary undertaking of the Company. Charles Gilbert Holdings II Ltd is the parent undertaking of the Company.
8. | Controlling party
The Company is controlled jointly by J Maiden and J C Maiden by virtue of their shared ownership of the ultimate parent undertaking, Charles Gilbert Holdings Pty Ltd.
Page 5