Caseware UK (AP4) 2025.0.111 2025.0.111 2025-04-30 2025-04-30 2024-05-01 false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09362760 2024-05-01 2025-04-30 09362760 2023-05-01 2024-04-30 09362760 2025-04-30 09362760 2024-04-30 09362760 c:Director1 2024-05-01 2025-04-30 09362760 c:Director2 2024-05-01 2025-04-30 09362760 d:FurnitureFittings 2024-05-01 2025-04-30 09362760 d:FurnitureFittings 2025-04-30 09362760 d:FurnitureFittings 2024-04-30 09362760 d:FreeholdInvestmentProperty 2025-04-30 09362760 d:FreeholdInvestmentProperty 2024-04-30 09362760 d:FreeholdInvestmentProperty 2 2024-05-01 2025-04-30 09362760 d:CurrentFinancialInstruments 2025-04-30 09362760 d:CurrentFinancialInstruments 2024-04-30 09362760 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09362760 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09362760 d:ShareCapital 2025-04-30 09362760 d:ShareCapital 2024-04-30 09362760 d:RevaluationReserve 2025-04-30 09362760 d:RevaluationReserve 2024-04-30 09362760 d:InvestmentPropertiesRevaluationReserve 2024-05-01 2025-04-30 09362760 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 09362760 d:RetainedEarningsAccumulatedLosses 2025-04-30 09362760 d:RetainedEarningsAccumulatedLosses 2024-04-30 09362760 c:OrdinaryShareClass1 2024-05-01 2025-04-30 09362760 c:OrdinaryShareClass1 2025-04-30 09362760 c:FRS102 2024-05-01 2025-04-30 09362760 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09362760 c:FullAccounts 2024-05-01 2025-04-30 09362760 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09362760 d:EntityControlledByKeyManagementPersonnel1 2024-05-01 2025-04-30 09362760 d:EntityControlledByKeyManagementPersonnel1 2025-04-30 09362760 d:EntityControlledByKeyManagementPersonnel1 2024-04-30 09362760 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-04-30 09362760 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-04-30 09362760 15 2024-05-01 2025-04-30 09362760 17 2024-05-01 2025-04-30 09362760 19 2024-05-01 2025-04-30 09362760 20 2024-05-01 2025-04-30 09362760 f:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09362760 OAK AND IRON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
OAK AND IRON LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 8
OAK AND IRON LIMITED REGISTERED NUMBER: 09362760 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | -
Investment property | 5 |  | 5,766,129 |  | 6,059,030
|  |  | 5,766,129 |  | 6,059,030
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 339,544 |  | 356,228 |
Creditors: amounts falling due within one year | 7 | (6,549,771) |  | (6,508,136) |
Net current liabilities |  |  | (6,210,227) |  | (6,151,908)
Net liabilities |  |  | (444,098) |  | (92,878)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Investment property revaluation reserve | 9 |  | 116,109 |  | 116,109
Profit and loss account | 9 |  | (560,307) |  | (209,087)
|  |  | (444,098) |  | (92,878)
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:
P W Djebbar | S Djebbar
Director | Director
Date: 8 July 2026 | Date:8 July 2026
The notes on pages 2 to 8 form part of these financial statements. Page 1
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Oak and Iron Limited is a private company, limited by shares, registered in England and Wales. The address of its registered office is 3rd Floor, 24 Old Bond Street, London, W1S 4AP. The financial statements are presented in sterling which is the functional currency of the 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 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:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis which assumes that the Company will continue in operation for the foreseeable future, this being a period of at least twelve months from the date of approval of these financial statements. The directors, who are the company's major creditors, have confirmed that for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements, they will continue to provide the company with financial support by deferment of the amounts due to them or by other means. In view of the above arrangements the directors are satisfied that the company will have sufficient resources to enable it to continue normal trading operations for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements and that it is therefore appropriate to prepare these financial statements on the going concern basis.
| 2.3 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% straight line
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 2
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is carried at fair value determined annually 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.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 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. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 3
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
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. 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 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 May 2024 | 20,314
| At 30 April 2025 | 20,314
| Depreciation |
| At 1 May 2024 | 20,314
| At 30 April 2025 | 20,314
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 5
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Investment properties
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 May 2024 | 6,059,030
| Deficit on revaluation | (292,901)
| At 30 April 2025 | 5,766,129
The 2025 valuations were made by the directors, on a fair value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 5,942,921 | 5,942,921
Page 6
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 675 | -
| Other debtors | 332,540 | 347,394
| Prepayments and accrued income | 6,329 | 8,834
|  | 339,544 | 356,228
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 252 | 2,589
| Other creditors | 6,537,933 | 6,494,287
| Accruals and deferred income | 11,586 | 11,260
|  | 6,549,771 | 6,508,136
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
9. | Reserves
Investment property revaluation reserve Investment property revaluation reserve comprises cumulative unrealised surpluses on the revaluation of investment properties to their fair value. Profit and loss account Profit and loss account represents realised profits and deficits to date, and cumulative unrealised deficits on the revaluation of investment properties to their fair value, less any distributions. Page 7
OAK AND IRON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Related party transactions
| At a balance sheet date, the following amounts were owed to/(by) related parties:
|  | 2025 | 2024
|  | £ | £
| Directors | 6,537,933 | 6,494,287
| Companies connected to the directors | (332,540) | (347,394)
| The balances are interest free and repayable on demand.
Page 8