Caseware UK (AP4) 2024.0.164 2024.0.164 2026-05-05 1 true 2025-01-01 false Activities of other membership organisations not elsewhere classified 1 false false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12088419 2025-01-01 2025-12-31 12088419 2025-12-31 12088419 2024-12-31 12088419 2025-01-01 2025-12-31 12088419 2024-01-01 2024-12-31 12088419 2025-12-31 12088419 2024-12-31 12088419 2024-01-01 12088419 c:Director1 2025-01-01 2025-12-31 12088419 c:Director1 2025-12-31 12088419 c:Director2 2025-01-01 2025-12-31 12088419 c:Director2 2025-12-31 12088419 c:Director4 2025-01-01 2025-12-31 12088419 c:Director5 2025-01-01 2025-12-31 12088419 c:Director7 2025-01-01 2025-12-31 12088419 c:Director8 2025-01-01 2025-12-31 12088419 c:Director9 2025-01-01 2025-12-31 12088419 c:Director11 2025-01-01 2025-12-31 12088419 c:Director11 2025-12-31 12088419 c:Director12 2025-01-01 2025-12-31 12088419 c:Director13 2025-01-01 2025-12-31 12088419 c:Director14 2025-01-01 2025-12-31 12088419 c:Director15 2025-01-01 2025-12-31 12088419 c:Director16 2025-01-01 2025-12-31 12088419 c:Director17 2025-01-01 2025-12-31 12088419 c:Director18 2025-01-01 2025-12-31 12088419 c:Director19 2025-01-01 2025-12-31 12088419 c:Director20 2025-01-01 2025-12-31 12088419 c:RegisteredOffice 2025-01-01 2025-12-31 12088419 d:FurnitureFittings 2025-01-01 2025-12-31 12088419 d:FurnitureFittings 2025-12-31 12088419 d:FurnitureFittings 2024-12-31 12088419 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12088419 d:OfficeEquipment 2025-01-01 2025-12-31 12088419 d:OfficeEquipment 2025-12-31 12088419 d:OfficeEquipment 2024-12-31 12088419 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12088419 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12088419 d:CurrentFinancialInstruments 2025-12-31 12088419 d:CurrentFinancialInstruments 2024-12-31 12088419 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12088419 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12088419 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 12088419 d:RetainedEarningsAccumulatedLosses 2025-12-31 12088419 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 12088419 d:RetainedEarningsAccumulatedLosses 2024-12-31 12088419 d:RetainedEarningsAccumulatedLosses 2024-01-01 12088419 c:FRS102 2025-01-01 2025-12-31 12088419 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12088419 c:FullAccounts 2025-01-01 2025-12-31 12088419 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 12088419 d:Subsidiary1 2025-01-01 2025-12-31 12088419 d:Subsidiary1 1 2025-01-01 2025-12-31 12088419 6 2025-01-01 2025-12-31 12088419 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 12088419 Old Millhillians Club Limited (A company limited by guarantee) Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2025
Old Millhillians Club Limited (A company limited by guarantee) Company Information
Directors | Asif Ahmed (resigned 30 June 2025)
| Clive Sutton (appointed 30 June 2025)
| Adrian Jordan
| Christopher Kelly
| Gordon Mizner
| Julian Pollock
| Stuart Wernham
| Andrew Halstead (appointed 30 June 2025)
| Clare Murray-Erskine
| Lee Antony Manning
| John Hellinikakis
| Clare Anne Rhiannon Lewis
| Theodore Thomas Macdonald
| Stephanie Jones Miller
| Nicole Harvey
| Graham Chase
| Nicholas John Priestnall
Registered number | 12088419
Registered office | Old Millhillians Club Limited
| Mill Hill School
| The Ridgeway
| London
| NW7 1QS
Old Millhillians Club Limited (A company limited by guarantee) Registered number: 12088419 Statement of financial position As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,691 |  | 1,597
Investments | 5 |  | 253,196 |  | 253,196
|  |  | 255,887 |  | 254,793
Current assets |  |  |  |  |
Stocks |  | 8,383 |  | 7,642 |
Debtors: amounts falling due within one year | 6 | 3,855 |  | 7,230 |
Cash at bank and in hand | 7 | 33,154 |  | 33,991 |
|  | 45,392 |  | 48,863 |
Creditors: amounts falling due within one year | 8 | (53,259) |  | (74,128) |
Net current liabilities |  |  | (7,867) |  | (25,265)
Total assets less current liabilities |  |  | 248,020 |  | 229,528
Net assets |  |  | 248,020 |  | 229,528
Capital and reserves |  |  |  |  |
Income and Expenditure Account |  |  | 248,020 |  | 229,528
|  |  | 248,020 |  | 229,528
Page 1
Old Millhillians Club Limited (A company limited by guarantee) Registered number: 12088419 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 by:
................................................ Gordon Mizner
Director
Date: 5 May 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
Old Millhillians Club Limited (A company limited by guarantee) Statement of changes in equity For the Year Ended 31 December 2025
| Profit and loss account | Total equity
| £ | £
At 1 January 2024 | 223,028 | 223,028
Comprehensive income for the year |  |
Profit for the year | 6,500 | 6,500
Total comprehensive income for the year | 6,500 | 6,500
At 1 January 2025 | 229,528 | 229,528
Comprehensive income for the year |  |
Profit for the year | 18,492 | 18,492
Total comprehensive income for the year | 18,492 | 18,492
Total transactions with owners | - | -
At 31 December 2025 | 248,020 | 248,020
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
Old Millhillians Club Limited (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Old Millhillians Club Limited is a company, limited by guarantee, registered in England & Wales. The company's registered number and registered office can be found on the company information page. The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound 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.
| 2.3 | 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. Page 4
Old Millhillians Club Limited (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
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 | - | 10% straight line
|  |  |  | Office equipment | - | 10% 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.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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. Page 5
Old Millhillians Club Limited (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 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.
3. | Employees
|  |  |  |  | 2025
|  |  |  |  | £
| Wages and salaries | 29,663
|  | 29,663
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 1,511 | 2,802 | 4,313
| Additions | 522 | 1,173 | 1,695
| At 31 December 2025 | 2,033 | 3,975 | 6,008
| Depreciation |  |  |
| At 1 January 2025 | 1,228 | 1,488 | 2,716
| Charge for the year on owned assets | 203 | 398 | 601
| At 31 December 2025 | 1,431 | 1,886 | 3,317
| Net book value |  |  |
| At 31 December 2025 | 602 | 2,089 | 2,691
| At 31 December 2024 | 283 | 1,314 | 1,597
Page 6
Old Millhillians Club Limited (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 December 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies | Loans to subsidiaries | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 6,025 | 247,171 | 253,196
| At 31 December 2025 | 6,025 | 247,171 | 253,196
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Old Millhillians Club Land and Investments Limited | England and Wales | Ordinary | 100%
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 3,855 | 7,230
|  | 3,855 | 7,230
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 33,154 | 33,991
|  | 33,154 | 33,991
Page 7
Old Millhillians Club Limited (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 December 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,381 | 20,473
| Amounts owed to group undertakings | 2,018 | 14,785
| Other taxation and social security | 625 | 11,466
| Other creditors | 310 | 93
| Accruals and deferred income | 45,925 | 27,311
|  | 53,259 | 74,128
9. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the Company in the event of liquidation.
Page 8