Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-282026-02-28falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-03-013false3falsetrue 10839200 2025-03-01 2026-02-28 10839200 2024-03-01 2025-02-28 10839200 2026-02-28 10839200 2025-02-28 10839200 c:Director2 2025-03-01 2026-02-28 10839200 d:CurrentFinancialInstruments 2026-02-28 10839200 d:CurrentFinancialInstruments 2025-02-28 10839200 d:ShareCapital 2026-02-28 10839200 d:ShareCapital 2025-02-28 10839200 d:RetainedEarningsAccumulatedLosses 2026-02-28 10839200 d:RetainedEarningsAccumulatedLosses 2025-02-28 10839200 c:OrdinaryShareClass1 2025-03-01 2026-02-28 10839200 c:OrdinaryShareClass1 2026-02-28 10839200 c:OrdinaryShareClass1 2025-02-28 10839200 c:OrdinaryShareClass2 2025-03-01 2026-02-28 10839200 c:OrdinaryShareClass2 2026-02-28 10839200 c:OrdinaryShareClass2 2025-02-28 10839200 c:FRS102 2025-03-01 2026-02-28 10839200 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10839200 c:FullAccounts 2025-03-01 2026-02-28 10839200 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10839200 6 2025-03-01 2026-02-28 10839200 e:PoundSterling 2025-03-01 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10839200









ABC1 HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

 
ABC1 HOLDCO LIMITED
REGISTERED NUMBER: 10839200

BALANCE SHEET
AS AT 28 FEBRUARY 2026

2026
2025
Note
£
£

Fixed assets
  

Investments
 4 
2,670,441
3,743,869

  
2,670,441
3,743,869

Current assets
  

Debtors: amounts falling due within one year
 5 
110,856
10,856

  
110,856
10,856

Total assets less current liabilities
  
 
 
2,781,297
 
 
3,754,725

  

Net assets
  
2,781,297
3,754,725


Capital and reserves
  

Called up share capital 
 6 
2,500,000
4,750,000

Profit and loss account
  
281,297
(995,275)

  
2,781,297
3,754,725


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: 


................................................
D Mustafa
Director

Date: 23 June 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ABC1 HOLDCO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026

1.


General information

ABC1 Holdco Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Armitage Business Centre, Delamare Road, Cheshunt, Waltham Cross, EN8 9FN. The Company is the parent of a small group.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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 directors, during the year was 3 (2025 - 3).

Page 2

 
ABC1 HOLDCO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 March 2025
4,750,001



At 28 February 2026

4,750,001



Impairment


At 1 March 2025
1,006,132


Charge for the period
1,073,428



At 28 February 2026

2,079,560



Net book value



At 28 February 2026
2,670,441



At 28 February 2025
3,743,869

Page 3

 
ABC1 HOLDCO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026

5.


Debtors

2026
2025
£
£


Amounts owed by group undertakings
110,856
10,856

110,856
10,856



6.


Share capital

2026
2025
£
£
Allotted, called up and fully paid



2,000,000 (2025 - 3,800,000) Ordinary shares of £1.00 each
2,000,000
3,800,000
500,000 (2025 - 950,000) Ordinary A shares of £1.00 each
500,000
950,000

2,500,000

4,750,000

During the year ended 28 February 2026, the company undertook a reduction of share capital in accordance with the Companies Act 2006. As part of this process, 1,800,000 ordinary shares and 450,000 ordinary A shares of £1.00 each were cancelled at par.



7.


Related party transactions

During the year, the Company operated a loan account with Armitage BC1 Limited, a subsidiary company. The amount owed to the Company at the year end amounted to £110,856 (2025:£10,856). This loan is interest free and repayable on demand.


Page 4