Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 No description of principal activity false 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08275984 2025-04-01 2026-03-31 08275984 2024-04-01 2025-03-31 08275984 2026-03-31 08275984 2025-03-31 08275984 c:Director1 2025-04-01 2026-03-31 08275984 c:Director2 2025-04-01 2026-03-31 08275984 d:Buildings 2025-04-01 2026-03-31 08275984 d:Buildings d:LongLeaseholdAssets 2025-04-01 2026-03-31 08275984 d:Buildings d:LongLeaseholdAssets 2026-03-31 08275984 d:Buildings d:LongLeaseholdAssets 2025-03-31 08275984 d:CurrentFinancialInstruments 2026-03-31 08275984 d:CurrentFinancialInstruments 2025-03-31 08275984 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 08275984 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08275984 d:ShareCapital 2026-03-31 08275984 d:ShareCapital 2025-03-31 08275984 d:RetainedEarningsAccumulatedLosses 2026-03-31 08275984 d:RetainedEarningsAccumulatedLosses 2025-03-31 08275984 c:OrdinaryShareClass1 2025-04-01 2026-03-31 08275984 c:OrdinaryShareClass1 2026-03-31 08275984 c:OrdinaryShareClass1 2025-03-31 08275984 c:FRS102 2025-04-01 2026-03-31 08275984 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08275984 c:FullAccounts 2025-04-01 2026-03-31 08275984 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08275984 2 2025-04-01 2026-03-31 08275984 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08275984 MIRAMAR ASSET MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
MIRAMAR ASSET MANAGEMENT LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MIRAMAR ASSET MANAGEMENT LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Miramar Asset Management Limited for the year ended 31 March 2026 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Miramar Asset Management Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Miramar Asset Management Limited and state those matters that we have agreed to state to the Board of Directors of Miramar Asset Management Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Miramar Asset Management Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Miramar Asset Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Miramar Asset Management Limited. You consider that Miramar Asset Management Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Miramar Asset Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 1 July 2026 Page 1
MIRAMAR ASSET MANAGEMENT LIMITED REGISTERED NUMBER: 08275984 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 21,276 |  | 21,276
|  |  | 21,276 |  | 21,276
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 865 |  | - |
Cash at bank and in hand | 6 | 10,180 |  | 12,542 |
|  | 11,045 |  | 12,542 |
Creditors: amounts falling due within one year | 7 | (10,917) |  | (10,160) |
Net current assets |  |  | 128 |  | 2,382
Total assets less current liabilities |  |  | 21,404 |  | 23,658
Net assets |  |  | 21,404 |  | 23,658
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 21,304 |  | 23,558
|  |  | 21,404 |  | 23,658
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 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 board and were signed on its behalf on 1 July 2026. Page 2
MIRAMAR ASSET MANAGEMENT LIMITED REGISTERED NUMBER: 08275984 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026
................................................ Miss M Bone | ................................................ Mr W Steyn
Director | Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
MIRAMAR ASSET MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The Company is a private Company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is Finestra The Hurn, West Runton, Cromer, England, NR27 9QS. The Company's principal activity is that of property letting. Its principal place of business is also the registered office. 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
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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
MIRAMAR ASSET MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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:
|  |  |  | Freehold property | - | Land and Property is not depreciated
|  |  |  | Long-term leasehold property | - |
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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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. Page 5
MIRAMAR ASSET MANAGEMENT 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 2 (2025 - 2).
4. | Tangible fixed assets
|  | Long-term leasehold property
|  | £
| Cost or valuation |
| At 1 April 2025 | 21,276
| At 31 March 2026 | 21,276
| Net book value |
| At 31 March 2026 | 21,276
| At 31 March 2025 | 21,276
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 865 | -
|  | 865 | -
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,180 | 12,542
|  | 10,180 | 12,542
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MIRAMAR ASSET MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 6,018 | 7,491
| Other creditors | 3,867 | 1,721
| Accruals and deferred income | 1,032 | 948
|  | 10,917 | 10,160
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| The rental income recevied by the Company is derived from properties owned jointly by the directors. The total amount of rental income received during the period was £70,250 (2025 - £75,750). At the year end, the Company owed its directors £3,002 (2025 - £1,722) in respect of an interest-free directors loan account. The loan is unsecured and is repayable on demand, and is shown within other creditors in note 6 to the financial statements.
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