Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 false No description of principal activity 2 2 true true false 08454132 2024-11-01 2025-10-31 08454132 2023-11-01 2024-10-31 08454132 2025-10-31 08454132 2024-10-31 08454132 c:Director2 2024-11-01 2025-10-31 08454132 d:Buildings 2024-11-01 2025-10-31 08454132 d:Buildings 2025-10-31 08454132 d:Buildings 2024-10-31 08454132 d:Buildings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08454132 d:FurnitureFittings 2024-11-01 2025-10-31 08454132 d:FurnitureFittings 2025-10-31 08454132 d:FurnitureFittings 2024-10-31 08454132 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08454132 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08454132 d:CurrentFinancialInstruments 2025-10-31 08454132 d:CurrentFinancialInstruments 2024-10-31 08454132 d:Non-currentFinancialInstruments 2025-10-31 08454132 d:Non-currentFinancialInstruments 2024-10-31 08454132 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 08454132 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08454132 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 08454132 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 08454132 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-10-31 08454132 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 08454132 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-10-31 08454132 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 08454132 d:ShareCapital 2025-10-31 08454132 d:ShareCapital 2024-10-31 08454132 d:RevaluationReserve 2024-11-01 2025-10-31 08454132 d:RevaluationReserve 2025-10-31 08454132 d:RevaluationReserve 2024-10-31 08454132 d:OtherMiscellaneousReserve 2024-11-01 2025-10-31 08454132 d:MergerReserve 2025-10-31 08454132 d:MergerReserve 2024-10-31 08454132 d:RetainedEarningsAccumulatedLosses 2025-10-31 08454132 d:RetainedEarningsAccumulatedLosses 2024-10-31 08454132 c:FRS102 2024-11-01 2025-10-31 08454132 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08454132 c:FullAccounts 2024-11-01 2025-10-31 08454132 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08454132 5 2024-11-01 2025-10-31 08454132 6 2024-11-01 2025-10-31 08454132 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 08454132 NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED REGISTERED NUMBER: 08454132 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 907,244 |  | 935,119
Investments | 4 |  | 5,916,631 |  | 5,000,000
|  |  | 6,823,875 |  | 5,935,119
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 18,328 |  | 15,207 |
Cash at bank and in hand | 6 | 314 |  | 10,726 |
|  | 18,642 |  | 25,933 |
Creditors: amounts falling due within one year | 7 | (55,199) |  | (67,530) |
Net current liabilities |  |  | (36,557) |  | (41,597)
Total assets less current liabilities |  |  | 6,787,318 |  | 5,893,522
Creditors: amounts falling due after more than one year | 8 |  | (469,364) |  | (496,986)
Net assets |  |  | 6,317,954 |  | 5,396,536
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 102 |  | 102
Revaluation reserve | 11 |  | 3,865,935 |  | 2,949,304
Other reserve | 11 |  | 1,599,998 |  | 1,599,998
Profit and loss account | 11 |  | 851,919 |  | 847,132
|  |  | 6,317,954 |  | 5,396,536
Page 1
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED REGISTERED NUMBER: 08454132 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 income and retained earnings 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 4 June 2026.
D Chalkley
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies
| 1.1 | 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 following principal accounting policies have been applied:
| 1.2 | 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.
| 1.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 1.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.6 | 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 3
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 40 years straight line
|  |  |  | Fixtures and fittings | - | 25% reducing balance
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.
| 1.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 1.8 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 1.9 | 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.
| 1.10 | 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
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.11 | 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.
| 1.12 | 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.
2. | General information
Northstar Environmental Solutions Limited is a private limited company incorporated in England and Wales. The registered office is Unit 3, The Io Centre, Hearle Way, Hatfield, Hertfordshire, AL10 9EW.
3. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 1,115,000 | 10,000 | 1,125,000
| At 31 October 2025 | 1,115,000 | 10,000 | 1,125,000
| Depreciation |  |  |
| At 1 November 2024 | 179,881 | 10,000 | 189,881
| Charge for the year on owned assets | 27,875 | - | 27,875
| At 31 October 2025 | 207,756 | 10,000 | 217,756
| Net book value |  |  |
| At 31 October 2025 | 907,244 | - | 907,244
| At 31 October 2024 | 935,119 | - | 935,119
Page 5
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 5,000,000
| Revaluations | 916,631
| At 31 October 2025 | 5,916,631
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 163 | 215
| Prepayments and accrued income | 18,165 | 14,992
|  | 18,328 | 15,207
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 314 | 10,726
|  | 314 | 10,726
Page 6
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 28,666 | 26,511
| Trade creditors | 12,513 | 10,344
| Amounts owed to group undertakings | - | 17,130
| Other taxation and social security | 11,735 | 11,420
| Accruals and deferred income | 2,285 | 2,125
|  | 55,199 | 67,530
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 28,666 | 26,511
|  | 28,666 | 26,511
| Details of security provided:
The bank loan is secured by a charge over the freehold property. Page 7
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 469,364 | 496,986
|  | 469,364 | 496,986
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 469,364 | 496,986
|  | 469,364 | 496,986
| Details of security provided:
The bank loan is secured by a charge over the freehold property.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable by instalments | 335,894 | 371,151
|  | 335,894 | 371,151
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 28,666 | 26,511
| Amounts falling due 2-5 years |  |
| Bank loans | 133,470 | 125,835
| Amounts falling due after more than 5 years |  |
| Bank loans | 335,894 | 371,151
|  | 498,030 | 523,497
Page 8
NORTHSTAR ENVIRONMENTAL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Deferred taxation
11. | Reserves
Revaluation reserve The company's revaluation reserve is due to the increase of the market value of Asbestech Limited , a wholly owned subsidiary. The company's revaluation reserve is due to the increase of the market value of the freehold property owned. Other reserves The other reserve comprises the excess of the fair value of the wholly owned subsidiary Asbestech Limited over the nominal value of the ordinary share capital following a share for share exchange.
12. | Related party transactions
| The company is the wholly owned subsidiary of DMC Investments Limited. The company has two wholly owned subsidiaries; Asbestech Limited and Fibre Management Limited.
13. | Controlling party
The company is controlled by its parent company, DMC Investments Ltd.
Page 9