Caseware UK (AP4) 2024.0.164 2024.0.164 2026-05-05 2026-05-05 false 0 2025-01-01 false Other letting and operating of own or leased real estate 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00375149 2025-01-01 2025-12-31 00375149 2025-12-31 00375149 2024-12-31 00375149 2025-01-01 2025-12-31 00375149 2024-01-01 2024-12-31 00375149 2025-12-31 00375149 2024-12-31 00375149 c:Director12 2025-01-01 2025-12-31 00375149 d:OfficeEquipment 2025-01-01 2025-12-31 00375149 d:OfficeEquipment 2025-12-31 00375149 d:OfficeEquipment 2024-12-31 00375149 d:FreeholdInvestmentProperty 2025-12-31 00375149 d:FreeholdInvestmentProperty 2024-12-31 00375149 d:CurrentFinancialInstruments 2025-12-31 00375149 d:CurrentFinancialInstruments 2024-12-31 00375149 d:Non-currentFinancialInstruments 2025-12-31 00375149 d:Non-currentFinancialInstruments 2024-12-31 00375149 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 00375149 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00375149 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 00375149 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 00375149 d:ShareCapital 2025-12-31 00375149 d:ShareCapital 2024-12-31 00375149 d:SharePremium 2025-01-01 2025-12-31 00375149 d:SharePremium 2025-12-31 00375149 d:SharePremium 2024-12-31 00375149 d:InvestmentPropertiesRevaluationReserve 2025-01-01 2025-12-31 00375149 d:InvestmentPropertiesRevaluationReserve 2025-12-31 00375149 d:InvestmentPropertiesRevaluationReserve 2024-12-31 00375149 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00375149 d:RetainedEarningsAccumulatedLosses 2025-12-31 00375149 d:RetainedEarningsAccumulatedLosses 2024-12-31 00375149 d:OtherDeferredTax 2025-12-31 00375149 c:OrdinaryShareClass1 2025-01-01 2025-12-31 00375149 c:OrdinaryShareClass1 2025-12-31 00375149 c:OrdinaryShareClass1 2024-12-31 00375149 c:FRS102 2025-01-01 2025-12-31 00375149 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00375149 c:FullAccounts 2025-01-01 2025-12-31 00375149 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00375149 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00375149 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2025
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED for the Year Ended 31 December 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED for the year ended 31 December 2025 which comprise the Statement of financial position 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 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS 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 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED and state those matters that we have agreed to state to the Board of directors of OLD MILLHILLIANS CLUB LAND AND INVESTMENTS 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 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that OLD MILLHILLIANS CLUB LAND AND INVESTMENTS 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 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED. You consider that OLD MILLHILLIANS CLUB LAND AND INVESTMENTS 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 OLD MILLHILLIANS CLUB LAND AND INVESTMENTS 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. Mantax Lynton Chartered Accountants Suite 207 Equitable House 7 General Gordon Square London SE18 6FH 5 May 2026 Page 1
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Registered number: 00375149 Statement of financial position As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 2,997 |  | 2,997
Investment property | 5 |  | 440,000 |  | 440,000
|  |  | 442,997 |  | 442,997
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 11,205 |  | 14,866 |
Current asset investments | 7 | 260,005 |  | 222,018 |
Cash at bank and in hand | 8 | 10,857 |  | 2,811 |
|  | 282,067 |  | 239,695 |
Creditors: amounts falling due within one year | 9 | (6,813) |  | (10,413) |
Net current assets |  |  | 275,254 |  | 229,282
Total assets less current liabilities |  |  | 718,251 |  | 672,279
Creditors: amounts falling due after more than one year |  |  | (247,171) |  | (247,171)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (37,702) |  | (37,702) |
|  |  | (37,702) |  | (37,702)
Net assets |  |  | 433,378 |  | 387,406
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 72 |  | 72
Share premium account | 13 |  | 11,879 |  | 11,879
Investment property reserve | 13 |  | 422,989 |  | 422,989
Profit and loss account | 13 |  | (1,562) |  | (47,534)
|  |  | 433,378 |  | 387,406
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OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Registered number: 00375149 Statement of financial position (continued) As at 31 December 2025 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 5 May 2026.
G A Mizner
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Old Millhillians Club Land and Investment Limited is a private company limited by shares incorporated in England and Wales. The registered office is Old Millhillians Club, Mill Hill School, The Ridgeway, London, NW7 1QS. 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 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. Page 4
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting 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 reporting 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 reporting date.
| 2.4 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | Straight Line Method
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 5
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by 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 profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 | 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 profit or loss.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
Page 6
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,997
| At 31 December 2025 | 2,997
| Net book value |
| At 31 December 2025 | 2,997
| At 31 December 2024 | 2,997
5. | Investment property
|  | Leasehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 440,000
| At 31 December 2025 | 440,000
The Investment Property comprises land and building which is subject to a lease for 25 years. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 2022 by the directors of the company. The valuation was made on an open market value basis by reference to market evidence and on the basis that the property can only be used as a sports club.
Page 7
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,018 | 14,866
| Other debtors | 9,187 | -
|  | 11,205 | 14,866
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 260,005 | 222,018
|  | 260,005 | 222,018
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,857 | 2,811
|  | 10,857 | 2,811
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,302 | 4,902
| Other creditors | 2,500 | 2,500
| Accruals and deferred income | 3,011 | 3,011
|  | 6,813 | 10,413
Page 8
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 247,171 | 247,171
|  | 247,171 | 247,171
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (37,702)
| At end of year | (37,702)
|  |  |  |  | 2025
|  |  |  |  | £
| Ravaluation gain on investment property | (37,702)
|  | (37,702)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 72 (2024 - 72) Ordinary shares of £1.00 each | 72 | 72
Page 9
OLD MILLHILLIANS CLUB LAND AND INVESTMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
13. | Reserves
Share premium account Share premium represents the amount received by the company for issue of share exceeding its face value. This is not a distributable reserve. Investment property revaluation reserve Investment property revaluation reserve represents the gain on revaluation of the investment property. This is not a distributable reserve. Profit and loss account Profit and loss reserve represents the accumulated retained earnings of the company and is a distributable reserve.
Page 10