Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 1 false 1 2025-01-01 No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09771712 2025-01-01 2025-12-31 09771712 2024-01-01 2024-12-31 09771712 2025-12-31 09771712 2024-12-31 09771712 c:Director1 2025-01-01 2025-12-31 09771712 c:RegisteredOffice 2025-01-01 2025-12-31 09771712 c:Agent1 2025-01-01 2025-12-31 09771712 d:FreeholdInvestmentProperty 2025-12-31 09771712 d:FreeholdInvestmentProperty 2024-12-31 09771712 d:CurrentFinancialInstruments 2025-12-31 09771712 d:CurrentFinancialInstruments 2024-12-31 09771712 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09771712 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09771712 d:ShareCapital 2025-12-31 09771712 d:ShareCapital 2024-12-31 09771712 d:RetainedEarningsAccumulatedLosses 2025-12-31 09771712 d:RetainedEarningsAccumulatedLosses 2024-12-31 09771712 c:FRS102 2025-01-01 2025-12-31 09771712 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09771712 c:FullAccounts 2025-01-01 2025-12-31 09771712 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09771712 d:OtherDeferredTax 2025-12-31 09771712 d:OtherDeferredTax 2024-12-31 09771712 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09771712 (England & Wales)
| MINOLI IMMOBILIARE LIMITED |
| DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Pages for Filing with Registrar |
MINOLI IMMOBILIARE LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
MINOLI IMMOBILIARE LIMITED
COMPANY INFORMATION
Director | Jonathon Minoli
Registered number | 09771712
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
Bankers | C. Hoare & Co
| 37 Fleet Street
| London
| EC4P 4DQ
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Registered number: 09771712 (England & Wales) MINOLI IMMOBILIARE LIMITED
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 8,785,348 |  | 8,785,348
Current assets |  |  |  |  |
Debtors | 5 | 1,105,963 |  | 841,016 |
Cash at bank and in hand |  | 398,156 |  | 417,557 |
|  | 1,504,119 |  | 1,258,573 |
Creditors: amounts falling due within one year | 6 | (9,102,836) |  | (9,133,878) |
Net current liabilities |  |  | (7,598,717) |  | (7,875,305)
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (79,235) |  | - |
|  |  | (79,235) |  | -
Net assets |  |  | 1,107,396 |  | 910,043
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 1,107,395 |  | 910,042
Total equity |  |  | 1,107,396 |  | 910,043
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Registered number: 09771712 (England & Wales) MINOLI IMMOBILIARE LIMITED
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers 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 director acknowledges his 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Director's Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director:
Jonathon Minoli
Director
Date: 30 June 2026
The notes on pages 4 to 7 form part of these financial statements.
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MINOLI IMMOBILIARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Minoli Immobiliare Limited is a private company limited by share capital and incorporated in England and Wales, registration number 09771712. The address of the registered office is 40 Queen Anne Street, London, W1G 9EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention, unless otherwise stated in these accounting policies, and in accordance with Section 1A of Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102'), and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, the going concern basis has been adopted for the preparation of these financial statements.
| 2.3 | Turnover
Turnover is 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. Rental income Turnover comprises rent received from properties. Rent is recognised on a straight line basis over the lease term. The costs of lease incentives are recognised over the lease term on a straight line basis. All turnover arises in the UK.
| 2.4 | Investment properties
Investment property is carried at fair value. No depreciation is provided. Changes in fair value are recognised in the Profit and Loss Account.
| 2.5 | Financial instruments
The company only enters into basic 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. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. - 4 -
MINOLI IMMOBILIARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Finance costs
Finance costs are charged to Profit and Loss Account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Profit and Loss Account.
| 2.11 | Current and deferred taxation
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or sustantively 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 is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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MINOLI IMMOBILIARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment properties
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 January 2025 | 8,785,348
| At 31 December 2025 | 8,785,348
In the opinion of the director, the fair value of the properties is equal to the cost.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,105,963 | 841,016
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 92,838 | 22,296
| Other taxation and social security | 3,389 | 20,226
| Other creditors | 9,006,609 | 9,091,356
|  | 9,102,836 | 9,133,878
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MINOLI IMMOBILIARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Deferred taxation
|  | Deferred tax liability
|  | £
| At 1 January 2025 | -
| Charged to the Profit and Loss Account | (79,235)
| At 31 December 2025 | (79,235)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value of property in excess of taxable base cost | (79,235) | -
8. | Related party transactions
| At the balance sheet date, the amount due to a director was £468 (2024 - £83,516). The balance is interest free and payable on demand.
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