Caseware UK (AP4) 2025.0.111 2025.0.111 false 2024-11-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09838477 2024-11-01 2025-10-31 09838477 2023-11-01 2024-10-31 09838477 2025-10-31 09838477 c:Director1 2024-11-01 2025-10-31 09838477 2024-10-31 09838477 2024-11-01 09838477 2023-11-01 09838477 d:Buildings d:LongLeaseholdAssets 2024-11-01 2025-10-31 09838477 d:Buildings d:LongLeaseholdAssets 2025-10-31 09838477 d:Buildings d:LongLeaseholdAssets 2024-10-31 09838477 d:LandBuildings 2025-10-31 09838477 d:LandBuildings 2024-10-31 09838477 d:FurnitureFittings 2024-11-01 2025-10-31 09838477 d:FurnitureFittings 2025-10-31 09838477 d:FurnitureFittings 2024-10-31 09838477 d:Goodwill 2025-10-31 09838477 d:Goodwill 2024-10-31 09838477 d:CurrentFinancialInstruments 2025-10-31 09838477 d:CurrentFinancialInstruments 2024-10-31 09838477 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 09838477 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09838477 d:ShareCapital 2025-10-31 09838477 d:ShareCapital 2024-10-31 09838477 d:RetainedEarningsAccumulatedLosses 2025-10-31 09838477 d:RetainedEarningsAccumulatedLosses 2024-10-31 09838477 c:FRS102 2024-11-01 2025-10-31 09838477 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09838477 c:FullAccounts 2024-11-01 2025-10-31 09838477 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09838477 2 2024-11-01 2025-10-31 09838477 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Company registration number: 09838477 DOWNSVIEW GUESTHOUSE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Year Ended 31 October 2025 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
DOWNSVIEW GUESTHOUSE LTD Registered number:09838477
BALANCE SHEET As at 31 October 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 288,214 |  | 120,001
|  |  | 288,214 |  | 120,001
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 482 |  | 482 |
Cash at bank and in hand | 7 | 2,074 |  | 55,920 |
|  | 2,556 |  | 56,402 |
Creditors: amounts falling due within one year | 8 | (263,424) |  | (94,248) |
Net current liabilities |  |  | (260,868) |  | (37,846)
Total assets less current liabilities |  |  | 27,346 |  | 82,155
Net assets |  |  | 27,346 |  | 82,155
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 27,344 |  | 82,153
|  |  | 27,346 |  | 82,155
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 21 July 2026. Page 1
DOWNSVIEW GUESTHOUSE LTD Registered number:09838477
BALANCE SHEET (CONTINUED) As at 31 October 2025
Mr M White
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
DOWNSVIEW GUESTHOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 October 2025
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Wheel House, Church Street, Reigate, Surrey, RH2 0AD. 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 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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.
| 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. Page 3
DOWNSVIEW GUESTHOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 October 2025 2.Accounting policies (continued)
| 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
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 12,570 | 13,617
|  | 12,570 | 13,617
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 2 | 2
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 November 2024 | 87,500
| At 31 October 2025 | 87,500
| Amortisation |
| At 1 November 2024 | 87,500
| At 31 October 2025 | 87,500
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
Page 4
DOWNSVIEW GUESTHOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 October 2025 4.Intangible assets (continued)
5. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 120,000 | 1 | 120,001
| Additions | 168,213 | - | 168,213
| At 31 October 2025 | 288,213 | 1 | 288,214
| Net book value |  |  |
| At 31 October 2025 | 288,213 | 1 | 288,214
| At 31 October 2024 | 120,000 | 1 | 120,001
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long leasehold | 288,213 | 120,000
|  | 288,213 | 120,000
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 482 | 482
|  | 482 | 482
Page 5
DOWNSVIEW GUESTHOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 October 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,074 | 55,920
|  | 2,074 | 55,920
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 7,929 | 7,929
| Other creditors | 251,804 | 82,804
| Accruals and deferred income | 3,691 | 3,515
|  | 263,424 | 94,248
During the year the directors entered into the following advances and credits with the company:
|  |  | 2025 |  |
|  | Balance brought forward and outstanding | Advances/(credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr M White | 82,804 | - | 169,000 | 251,804
|  |  | 2024 |  |
|  | Balance brought forward and outstanding | Advances/(credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr M White | (14,196) | (20,000) | 117,000 | 82,804
Page 6