Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 0 true true true true true true true 2025-01-01 true true No description of principal activity 0 08026785 2025-01-01 2025-12-31 08026785 2024-01-01 2024-12-31 08026785 2025-12-31 08026785 2024-12-31 08026785 c:Director1 2025-01-01 2025-12-31 08026785 c:RegisteredOffice 2025-01-01 2025-12-31 08026785 d:CurrentFinancialInstruments 2025-12-31 08026785 d:CurrentFinancialInstruments 2024-12-31 08026785 d:ShareCapital 2025-12-31 08026785 d:ShareCapital 2024-12-31 08026785 c:OrdinaryShareClass1 2025-01-01 2025-12-31 08026785 c:OrdinaryShareClass1 2025-12-31 08026785 c:OrdinaryShareClass1 2024-12-31 08026785 c:EntityHasNeverTraded 2025-01-01 2025-12-31 08026785 c:FRS101 2025-01-01 2025-12-31 08026785 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08026785 c:FullAccounts 2025-01-01 2025-12-31 08026785 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08026785 F30 BUILDING PRODUCTS LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
F30 BUILDING PRODUCTS LIMITED
COMPANY INFORMATION
Director | Howard P Luft
Registered number | 08026785
Registered office | Adsetts House
| 16 Europa View
| Sheffield Business Park
| Sheffield
| S9 1XH
F30 BUILDING PRODUCTS LIMITED
CONTENTS
| Page
Director's Report | 1
Profit and Loss Account | 2
Balance Sheet | 2
Notes to the Financial Statements | 3 - 4
F30 BUILDING PRODUCTS LIMITED
DIRECTOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Director presents his report and the financial statements for the year ended 31 December 2025.
Principal activity
The company did not trade in the period and is dormant.
Director's responsibilities statement
The Director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations. Company law requires the Director to prepare financial statements for each financial year. Under that law the Director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. Under company law the Director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the Director is required to: ∙select suitable accounting policies and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors
The Directors who served during the period and subsequently were: David I Hope (resigned 31 October 2025) Howard P Luft (appointed 31 October 2025)
Small companies note
In preparing this report, the Director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the Board on 21 July 2026 and signed on its behalf.
Howard P Luft Director
Page 1
F30 BUILDING PRODUCTS LIMITED
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £000 | £000
Current assets |  |  |
Debtors: amounts falling due within one year | 2 | 1 | 1
Net current assets |  | 1 | 1
Total assets less current liabilities |  | 1 | 1
Net assets |  | 1 | 1
Capital and reserves |  |  |
Called up share capital | 3 | 1 | 1
|  | 1 | 1
The 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 Company was entitled to exemption from audit under section 480 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. These accounts have been prepared in accordance with the provisions applicable to companies which would be entitled to the small companies regime but for being a member of an ineligible group. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
Howard P Luft
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
F30 BUILDING PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies The material accounting policy information applied in the preparation of these Financial Statements is set out below. The Company is a private company and is incorporated and domiciled in the UK. The address of the registered office is given in the Company Information section.The Financial Statements are presented in pounds sterling, which is the currency of the primary economic environment in which the Company operates (its functional currency). The Company did not trade in the period and is dormant. Basis of accounting The Financial Statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' and the Companies Act 2006. FRS 101 sets out a reduced disclosure framework for a qualifying entity that would otherwise apply the recognition, measurement and disclosure requirements of UK adopted International Accounting Standards. The Company is a qualifying entity for the purposes of FRS 101. Note 4 details the Company’s ultimate parent and from where the Consolidated Financial Statements, prepared in accordance with IFRS, can be obtained.
|  | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement ∙the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers ∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member ∙the requirements of paragraphs 130(f)(ii), 130(f)(iii), 134(d)-134(f) and 135(c)-135(e) of IAS 36 Impairment of Assets.
|  | Impact of new international reporting standards, amendments and interpretations
A number of amendments and interpretations apply for the first time in 2025 but do not have a material effect on the Company’s Financial Statements. Page 3
F30 BUILDING PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
|  | 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. | Debtors
|  |  |  | 2025 | 2024
|  |  |  | £000 | £000
| Amounts owed by parent undertaking | 1 | 1
|  | 1 | 1
| Amounts owed by the parent undertaking are unsecured, interest free, have no fixed date of repayment and are repayable on demand
3. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1 | 1
4. | Ultimate parent undertaking
The Company is a wholly owned subsidiary of SIG Trading Limited, which is registered in England and Wales and is the parent undertaking and controlling party. The only Group in which the results of the Company are consolidated is that headed by SIG plc, the ultimate parent Company. The Consolidated Financial Statements are available to the public and may be obtained from the Company Secretary of SIG plc at Adsetts House, 16 Europa View, Sheffield Business Park, Sheffield, S9 1XH, or via the Company website www.sigplc.com. As a direct subsidiary of SIG plc, the Company has taken advantage of the exemption in IAS 24 Related Party Disclosures not to disclose transactions with other wholly owned members of the Group headed by SIG plc.
Page 4