Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 false No description of principal activity 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12954812 2025-01-01 2025-12-31 12954812 2024-01-01 2024-12-31 12954812 2025-12-31 12954812 2024-12-31 12954812 c:Director1 2025-01-01 2025-12-31 12954812 d:FurnitureFittings 2025-01-01 2025-12-31 12954812 d:FurnitureFittings 2025-12-31 12954812 d:FurnitureFittings 2024-12-31 12954812 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12954812 d:OfficeEquipment 2025-01-01 2025-12-31 12954812 d:FreeholdInvestmentProperty 2025-01-01 2025-12-31 12954812 d:FreeholdInvestmentProperty 2025-12-31 12954812 d:FreeholdInvestmentProperty 2024-12-31 12954812 d:CurrentFinancialInstruments 2025-12-31 12954812 d:CurrentFinancialInstruments 2024-12-31 12954812 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12954812 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12954812 d:ShareCapital 2025-12-31 12954812 d:ShareCapital 2024-12-31 12954812 d:RetainedEarningsAccumulatedLosses 2025-12-31 12954812 d:RetainedEarningsAccumulatedLosses 2024-12-31 12954812 c:OrdinaryShareClass1 2025-01-01 2025-12-31 12954812 c:OrdinaryShareClass1 2025-12-31 12954812 c:OrdinaryShareClass1 2024-12-31 12954812 c:FRS102 2025-01-01 2025-12-31 12954812 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12954812 c:FullAccounts 2025-01-01 2025-12-31 12954812 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12954812 2 2025-01-01 2025-12-31 12954812 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12954812 DARWIN'S HOUSE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
DARWIN'S HOUSE LTD REGISTERED NUMBER: 12954812 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 11,073 |  | 13,843
Investment property | 5 |  | 2,909,062 |  | 2,276,674
|  |  | 2,920,135 |  | 2,290,517
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 15,668 |  | 26,321 |
Cash at bank and in hand | 7 | 6,260 |  | 54,175 |
|  | 21,928 |  | 80,496 |
Creditors: amounts falling due within one year | 8 | (3,159,784) |  | (2,603,011) |
Net current liabilities |  |  | (3,137,856) |  | (2,522,515)
Total assets less current liabilities |  |  | (217,721) |  | (231,998)
Net liabilities |  |  | (217,721) |  | (231,998)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (217,722) |  | (231,999)
|  |  | (217,721) |  | (231,998)
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DARWIN'S HOUSE LTD REGISTERED NUMBER: 12954812 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 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 25 June 2026.
G Jones
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DARWIN'S HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Darwin's House Ltd, 12954812, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Field House, Field House Drive, Shrewsbury, Shropshire, SY3 9HL. 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 | Going concern
The director has considered the support and financial requirements of the company, acknowledging the net current liability position, and is satisfied that the company can meet its liabilities as they fall due for the forseeable future.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DARWIN'S HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Fixtures and fittings | - | 20% Straight line
|  |  |  | Office equipment | - | 20% Straight line
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.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers 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.
| 2.7 | 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 | 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.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
Page 4
DARWIN'S HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 18,679
| At 31 December 2025 | 18,679
| Depreciation |
| At 1 January 2025 | 4,836
| Charge for the year on owned assets | 2,770
| At 31 December 2025 | 7,606
| Net book value |
| At 31 December 2025 | 11,073
| At 31 December 2024 | 13,843
Page 5
DARWIN'S HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 2,276,674
| Additions at cost | 632,388
| At 31 December 2025 | 2,909,062
The 2025 valuations were made by the director, on an open market value basis.
| At 31 December 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 14,593 | 25,169
| Prepayments and accrued income | 1,075 | 1,152
|  | 15,668 | 26,321
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,260 | 54,175
|  | 6,260 | 54,175
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DARWIN'S HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 653 | 926
| Other creditors | 3,151,440 | 2,598,940
| Accruals and deferred income | 7,691 | 3,145
|  | 3,159,784 | 2,603,011
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 7