Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 2024-11-01 false Holding company 2 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09833047 2024-11-01 2025-10-31 09833047 2023-11-01 2024-10-31 09833047 2025-10-31 09833047 2024-10-31 09833047 2023-11-01 09833047 c:Director2 2024-11-01 2025-10-31 09833047 d:CurrentFinancialInstruments 2025-10-31 09833047 d:CurrentFinancialInstruments 2024-10-31 09833047 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 09833047 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09833047 d:ShareCapital 2025-10-31 09833047 d:ShareCapital 2024-10-31 09833047 d:ShareCapital 2023-11-01 09833047 d:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 09833047 d:RetainedEarningsAccumulatedLosses 2025-10-31 09833047 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 09833047 d:RetainedEarningsAccumulatedLosses 2024-10-31 09833047 d:RetainedEarningsAccumulatedLosses 2023-11-01 09833047 c:FRS102 2024-11-01 2025-10-31 09833047 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09833047 c:FullAccounts 2024-11-01 2025-10-31 09833047 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09833047 d:Subsidiary1 2024-11-01 2025-10-31 09833047 d:Subsidiary1 1 2024-11-01 2025-10-31 09833047 6 2024-11-01 2025-10-31 09833047 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 09833047 ESDT HOLDINGS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
ESDT HOLDINGS LTD REGISTERED NUMBER: 09833047 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,037 |  | 1,077 |
Cash at bank and in hand | 6 | 83 |  | 43 |
|  | 1,120 |  | 1,120 |
Creditors: amounts falling due within one year | 7 | (1,020) |  | (1,020) |
Net current assets |  |  | 100 |  | 100
Net assets |  |  | 200 |  | 200
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
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:
M J Gorsen
Director
Date: 20 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 1
ESDT HOLDINGS LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2023 | 200 | - | 200
Comprehensive income for the year |  |  |
Profit for the year | - | 35,200 | 35,200
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (35,200) | (35,200)
At 1 November 2024 | 200 | - | 200
Comprehensive income for the year |  |  |
Profit for the year | - | 74,800 | 74,800
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (74,800) | (74,800)
At 31 October 2025 | 200 | - | 200
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
ESDT HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
ESDT Holdings Ltd is a private company, limited by shares, and incorporated in England and Wales. The principal place of business is Regal House, South Road, Harlow, Essex, CM20 2BL. The Company's principal activity is a Holding Company. 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 financial statements are presented in sterling which is the functional currency, and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | 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 balance sheet 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.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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. Page 3
ESDT HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | 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. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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 4
ESDT HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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 2 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 100
| At 31 October 2025 | 100
Page 5
ESDT HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| ESDT Operations Ltd | 6th Floor, 2 London Wall Place, London, EC2Y 5AU | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 837 | 877
| Other debtors | 200 | 200
|  | 1,037 | 1,077
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 83 | 43
Page 6
ESDT HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,020 | 1,020
| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
Page 7