Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 true true 2025-03-01 false No description of principal activity 2 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10030790 2025-03-01 2026-02-28 10030790 2024-03-01 2025-02-28 10030790 2026-02-28 10030790 2025-02-28 10030790 2024-03-01 10030790 c:Director1 2025-03-01 2026-02-28 10030790 d:Buildings 2025-03-01 2026-02-28 10030790 d:Buildings 2026-02-28 10030790 d:Buildings 2025-02-28 10030790 d:FreeholdInvestmentProperty 2025-03-01 2026-02-28 10030790 d:FreeholdInvestmentProperty 2026-02-28 10030790 d:FreeholdInvestmentProperty 2025-02-28 10030790 d:CurrentFinancialInstruments 2026-02-28 10030790 d:CurrentFinancialInstruments 2025-02-28 10030790 d:Non-currentFinancialInstruments 2026-02-28 10030790 d:Non-currentFinancialInstruments 2025-02-28 10030790 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 10030790 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 10030790 d:Non-currentFinancialInstruments d:AfterOneYear 2026-02-28 10030790 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 10030790 d:ShareCapital 2025-03-01 2026-02-28 10030790 d:ShareCapital 2026-02-28 10030790 d:ShareCapital 2024-03-01 2025-02-28 10030790 d:ShareCapital 2025-02-28 10030790 d:ShareCapital 2024-03-01 10030790 d:InvestmentPropertiesRevaluationReserve 2025-03-01 2026-02-28 10030790 d:InvestmentPropertiesRevaluationReserve 2026-02-28 10030790 d:InvestmentPropertiesRevaluationReserve 2024-03-01 2025-02-28 10030790 d:InvestmentPropertiesRevaluationReserve 2025-02-28 10030790 d:InvestmentPropertiesRevaluationReserve 2024-03-01 10030790 d:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28 10030790 d:RetainedEarningsAccumulatedLosses 2026-02-28 10030790 d:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 10030790 d:RetainedEarningsAccumulatedLosses 2025-02-28 10030790 d:RetainedEarningsAccumulatedLosses 2024-03-01 10030790 c:FRS102 2025-03-01 2026-02-28 10030790 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10030790 c:FullAccounts 2025-03-01 2026-02-28 10030790 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10030790 2 2025-03-01 2026-02-28 10030790 d:AcceleratedTaxDepreciationDeferredTax 2026-02-28 10030790 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 10030790 e:PoundSterling 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 10030790 ESANT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2026
ESANT LIMITED REGISTERED NUMBER: 10030790 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 5,615
Investment property | 5 |  | 3,128,740 |  | 3,089,266
|  |  | 3,128,740 |  | 3,094,881
Current assets |  |  |  |  |
Stocks |  | - |  | 355,725 |
Cash at bank and in hand | 6 | 608,858 |  | 168,470 |
|  | 608,858 |  | 524,195 |
Creditors: amounts falling due within one year | 7 | (37,862) |  | (30,445) |
Net current assets |  |  | 570,996 |  | 493,750
Total assets less current liabilities |  |  | 3,699,736 |  | 3,588,631
Creditors: amounts falling due after more than one year | 8 |  | (2,580,124) |  | (2,580,126)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (215,123) |  | (215,122) |
|  |  | (215,123) |  | (215,122)
Net assets |  |  | 904,489 |  | 793,383
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve | 10 |  | 645,366 |  | 645,366
Profit and loss account | 10 |  | 259,023 |  | 147,917
|  |  | 904,489 |  | 793,383
Page 1
ESANT LIMITED REGISTERED NUMBER: 10030790 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 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 10 July 2026.
................................................ A K Wingrove
Director
The notes on pages 5 to 12 form part of these financial statements. Page 2
ESANT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 28 FEBRUARY 2026
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 March 2025 | 100 | 645,366 | 147,917 | 793,383
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 111,106 | 111,106
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 111,106 | 111,106
Total transactions with owners | - | - | - | -
At 28 February 2026 | 100 | 645,366 | 259,023 | 904,489
| The notes on pages 5 to 12 form part of these financial statements.
Page 3
ESANT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 28 FEBRUARY 2025
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 March 2024 | 100 | 645,366 | 64,718 | 710,184
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 83,199 | 83,199
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 83,199 | 83,199
Total transactions with owners | - | - | - | -
At 28 February 2025 | 100 | 645,366 | 147,917 | 793,383
| The notes on pages 5 to 12 form part of these financial statements.
Page 4
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
The legal form of the entity is a private company limited by shares, registered in England and Wales. The company's registered number is 10030790 and registered office address is Zennor, Bolter End Lane, Bolter End, High Wycombe, England, HP14 3LU. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 5
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model, other than investment properties, 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. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the 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 6
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 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 | 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.
| 2.8 | 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.
| 2.10 | 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. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 7
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Freehold property
|  | £
| At 1 March 2025 | 5,615
| Disposals | (5,615)
| At 28 February 2026 | -
| Net book value |
| At 28 February 2026 | -
| At 28 February 2025 | 5,615
Page 8
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2025 | 3,089,266
| Additions at cost | 39,474
| At 28 February 2026 | 3,128,740
| Comprising |
| Cost | 2,268,252
| Annual revaluation surplus/(deficit): |
| 2025 | 860,488
| At 28 February 2026 | 3,128,740
The 2026 valuations were made by the director, on an open market value for existing use basis.
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 March 2025 | 645,366 | 645,366
| At 28 February 2026 | 645,366 | 645,366
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Historic cost | 2,228,788 | 2,219,511
|  | 2,228,788 | 2,219,511
| If the investment properties were to be accounted for under historic cost convention, then they would not have been depreciated due to their long useful life, high residual value therefore the amount of depreciation to be imaterial.
Page 9
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 608,858 | 168,470
|  | 608,858 | 168,470
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 34,848 | 24,895
| Other creditors | 3,014 | 5,550
|  | 37,862 | 30,445
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 2,580,124 | 2,580,126
|  | 2,580,124 | 2,580,126
Page 10
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
9. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (215,122)
| At end of year | (215,122)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (215,122) | (215,122)
|  | (215,122) | (215,122)
10. | Reserves
Investment property revaluation reserve The Investment Property Revaluation Reserve represents the surplus arising from the revaluation of investment properties. The reserve is presented separately in the statement of changes in equity. The Investment Property Revaluation Reserve is used to record the fair value adjustments made to investment properties. The revaluation surplus for the year is calculated as the difference between the fair value of the investment properties at the reporting date and their carrying amounts. Transfers to retained earnings represent the portion of the revaluation surplus that has been realised through the disposal or impairment of investment properties during the year. Deferred tax arising from the revaluation of investment properties is recognised in accordance with FRS 102. The deferred tax is calculated using the enacted or substantively enacted tax rates that are expected to apply when the temporary difference reverses. Profit and loss account Profit and loss reserves represents the company’s profits available for distribution in accordance with the Companies Act 2006 as its accumulated realised profits, so far as not previously utilised by distribution or capitalisation less its accumulated realised losses, so far as not previously written off in a reduction or capitalisation. Page 11
ESANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
11. | Transactions with key management personel
| Included in creditors amounts falling due after more than one year is amounts of £2,580,126 (2025 - £2,580,126) advanced by the company's key management personnel. The amounts are advanced free of interest and has no fixed date for repayment. The amounts are stated at their nominal value without discounting to measure present value.
Page 12