Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true false 2025-01-01 Intermediary holding company and also that of leasing vehicles and equipment 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06417050 2025-01-01 2025-12-31 06417050 2024-01-01 2024-12-31 06417050 2025-12-31 06417050 2024-12-31 06417050 2024-01-01 06417050 c:Director1 2025-01-01 2025-12-31 06417050 d:MotorVehicles 2025-01-01 2025-12-31 06417050 d:MotorVehicles 2025-12-31 06417050 d:MotorVehicles 2024-12-31 06417050 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06417050 d:ComputerEquipment 2025-01-01 2025-12-31 06417050 d:ComputerEquipment 2025-12-31 06417050 d:ComputerEquipment 2024-12-31 06417050 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06417050 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06417050 d:CurrentFinancialInstruments 2025-12-31 06417050 d:CurrentFinancialInstruments 2024-12-31 06417050 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06417050 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06417050 d:ShareCapital 2025-12-31 06417050 d:ShareCapital 2024-12-31 06417050 d:ShareCapital 2024-01-01 06417050 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06417050 d:RetainedEarningsAccumulatedLosses 2025-12-31 06417050 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 06417050 d:RetainedEarningsAccumulatedLosses 2024-12-31 06417050 d:RetainedEarningsAccumulatedLosses 2024-01-01 06417050 c:FRS102 2025-01-01 2025-12-31 06417050 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06417050 c:FullAccounts 2025-01-01 2025-12-31 06417050 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06417050 6 2025-01-01 2025-12-31 06417050 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 06417050 NME (SBW) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NME (SBW) LIMITED REGISTERED NUMBER: 06417050 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,308 |  | -
Investments | 5 |  | 1 |  | 1
|  |  | 8,309 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 12,939 |  | 21,178 |
Cash at bank and in hand | 7 | 1,069 |  | 921 |
|  | 14,008 |  | 22,099 |
Creditors: amounts falling due within one year | 8 | (1,775) |  | (1,612) |
Net current assets |  |  | 12,233 |  | 20,487
Total assets less current liabilities |  |  | 20,542 |  | 20,488
Net assets |  |  | 20,542 |  | 20,488
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20,174 |  | 20,174
Profit and loss account |  |  | 368 |  | 314
|  |  | 20,542 |  | 20,488
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NME (SBW) LIMITED REGISTERED NUMBER: 06417050 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 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:
H L Alexander
Director
Date: 20 July 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
NME (SBW) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 20,174 | 249 | 20,423
Comprehensive income for the year |  |  |
Profit for the year | - | 295,065 | 295,065
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (295,000) | (295,000)
At 1 January 2025 | 20,174 | 314 | 20,488
Comprehensive income for the year |  |  |
Profit for the year | - | 234,054 | 234,054
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (234,000) | (234,000)
At 31 December 2025 | 20,174 | 368 | 20,542
| The notes on pages 4 to 8 form part of these financial statements.
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NME (SBW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
NME (SBW) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22 Tything Road East, Kinwarton, Alcester, B49 6EX. 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 | 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:
|  |  |  | Motor vehicles | - | 25% | Straight Line
|  |  |  | Computer equipment | - | 33% | 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.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | 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 4
NME (SBW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
NME (SBW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.8 | 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 1 (2024 - 1).
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NME (SBW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 28,978 | 41,625 | 70,603
| Additions | 9,495 | - | 9,495
| Disposals | (28,978) | - | (28,978)
| At 31 December 2025 | 9,495 | 41,625 | 51,120
| Depreciation |  |  |
| At 1 January 2025 | 28,978 | 41,625 | 70,603
| Charge for the year on owned assets | 1,187 | - | 1,187
| Disposals | (28,978) | - | (28,978)
| At 31 December 2025 | 1,187 | 41,625 | 42,812
| Net book value |  |  |
| At 31 December 2025 | 8,308 | - | 8,308
| At 31 December 2024 | - | - | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 1
| At 31 December 2025 | 1
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NME (SBW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 12,110 | 20,349
| Other debtors | 829 | 829
|  | 12,939 | 21,178
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,069 | 921
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,775 | 1,612
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