Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false 2024-11-01 false No description of principal activity 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. 06395373 2024-11-01 2025-10-31 06395373 2023-11-01 2024-10-31 06395373 2025-10-31 06395373 2024-10-31 06395373 2023-11-01 06395373 c:CompanySecretary1 2024-11-01 2025-10-31 06395373 c:Director1 2024-11-01 2025-10-31 06395373 c:Director2 2024-11-01 2025-10-31 06395373 c:RegisteredOffice 2024-11-01 2025-10-31 06395373 d:Buildings 2024-11-01 2025-10-31 06395373 d:Buildings 2025-10-31 06395373 d:Buildings 2024-10-31 06395373 d:Buildings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06395373 d:Buildings d:LongLeaseholdAssets 2024-11-01 2025-10-31 06395373 d:Buildings d:LongLeaseholdAssets 2025-10-31 06395373 d:Buildings d:LongLeaseholdAssets 2024-10-31 06395373 d:MotorVehicles 2024-11-01 2025-10-31 06395373 d:MotorVehicles 2025-10-31 06395373 d:MotorVehicles 2024-10-31 06395373 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06395373 d:FurnitureFittings 2024-11-01 2025-10-31 06395373 d:FurnitureFittings 2025-10-31 06395373 d:FurnitureFittings 2024-10-31 06395373 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06395373 d:OfficeEquipment 2024-11-01 2025-10-31 06395373 d:OfficeEquipment 2025-10-31 06395373 d:OfficeEquipment 2024-10-31 06395373 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06395373 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06395373 d:FreeholdInvestmentProperty 2025-10-31 06395373 d:FreeholdInvestmentProperty 2024-10-31 06395373 d:CurrentFinancialInstruments 2025-10-31 06395373 d:CurrentFinancialInstruments 2024-10-31 06395373 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 06395373 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 06395373 d:ShareCapital 2025-10-31 06395373 d:ShareCapital 2024-10-31 06395373 d:RetainedEarningsAccumulatedLosses 2025-10-31 06395373 d:RetainedEarningsAccumulatedLosses 2024-10-31 06395373 c:OrdinaryShareClass2 2024-11-01 2025-10-31 06395373 c:OrdinaryShareClass2 2025-10-31 06395373 c:OrdinaryShareClass2 2024-10-31 06395373 c:OrdinaryShareClass3 2024-11-01 2025-10-31 06395373 c:OrdinaryShareClass3 2025-10-31 06395373 c:OrdinaryShareClass3 2024-10-31 06395373 c:FRS102 2024-11-01 2025-10-31 06395373 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06395373 c:FullAccounts 2024-11-01 2025-10-31 06395373 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06395373 2 2024-11-01 2025-10-31 06395373 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 06395373 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 06395373 d:TaxLossesCarry-forwardsDeferredTax 2025-10-31 06395373 d:TaxLossesCarry-forwardsDeferredTax 2024-10-31 06395373 d:RetirementBenefitObligationsDeferredTax 2025-10-31 06395373 d:RetirementBenefitObligationsDeferredTax 2024-10-31 06395373 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06395373 SHERWOOD EVENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
SHERWOOD EVENTS LIMITED COMPANY INFORMATION
Directors | R Sherwood
| A Sherwood
Company secretary | Angeline Sherwood
Registered number | 06395373
Registered office | 1010 Eskdale Road
| Winnersh Triangle
| Wokingham
| RG41 5TS
Accountants | Donald Reid Limited
| 1010 Eskdale Road
| Winnersh Triangle
| Wokingham
| RG41 5TS
SHERWOOD EVENTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 10
SHERWOOD EVENTS LIMITED REGISTERED NUMBER: 06395373 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,223 |  | 56,344
Investment property | 5 |  | 308,452 |  | 308,452
|  |  | 309,675 |  | 364,796
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 37,257 |  | 159,035 |
Cash at bank and in hand | 7 | 178,912 |  | 525 |
|  | 216,169 |  | 159,560 |
Creditors: amounts falling due within one year | 8 | (154,125) |  | (145,340) |
Net current assets |  |  | 62,044 |  | 14,220
Total assets less current liabilities |  |  | 371,719 |  | 379,016
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | - |  | (142) |
|  |  | - |  | (142)
Net assets |  |  | 371,719 |  | 378,874
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 2 |  | 2
Profit and loss account |  |  | 371,717 |  | 378,872
|  |  | 371,719 |  | 378,874
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. Page 1
SHERWOOD EVENTS LIMITED REGISTERED NUMBER: 06395373 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 July 2026.
R Sherwood
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Sherwood Events Limited is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England and Wales. The registered address is 1010 Eskdale Road, Winnersh Triangle, Wokingham, United Kingdom, RG41 5TS. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | 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:
|  |  |  | Freehold property | - | 10% Straight Line
|  |  |  | L/Term Leasehold Property | - | 20% Straight Line
|  |  |  | Motor vehicles | - | 20% Straight Line
|  |  |  | Fixtures and fittings | - | 20% Straight Line
|  |  |  | Office equipment | - | 33.3% and 50% 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 5
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | 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 - 2).
Page 6
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Freehold property | L/Term Leasehold Property | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 7,064 | 35,000 | 82,095 | 21,263 | 103,730
| Disposals | - | - | (82,095) | - | -
| At 31 October 2025 | 7,064 | 35,000 | - | 21,263 | 103,730
| Depreciation |  |  |  |  |
| At 1 November 2024 | 5,658 | 35,000 | 31,545 | 21,263 | 99,342
| Charge for the year on owned assets | 739 | - | 4,105 | - | 3,832
| Disposals | - | - | (35,650) | - | -
| At 31 October 2025 | 6,397 | 35,000 | - | 21,263 | 103,174
| Net book value |  |  |  |  |
| At 31 October 2025 | 667 | - | - | - | 556
| At 31 October 2024 | 1,406 | - | 50,550 | - | 4,388
Page 7
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 4.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 November 2024 | 249,152
| Disposals | (82,095)
| At 31 October 2025 | 167,057
| Depreciation |
| At 1 November 2024 | 192,808
| Charge for the year on owned assets | 8,676
| Disposals | (35,650)
| At 31 October 2025 | 165,834
| Net book value |
| At 31 October 2025 | 1,223
| At 31 October 2024 | 56,344
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 308,452
| At 31 October 2025 | 308,452
The 2025 valuations were made by the directors, on an open market value basis.
Page 8
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,593 | 21,933
| Other debtors | 4,627 | 1,035
| Prepayments and accrued income | 28,037 | 11,905
| Tax recoverable | - | 124,162
|  | 37,257 | 159,035
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 178,912 | 525
|  | 178,912 | 525
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,807 | 19,790
| Corporation tax | 1,526 | -
| Other taxation and social security | 8,387 | 63
| Other creditors | 134,726 | 118,800
| Accruals and deferred income | 5,679 | 6,687
|  | 154,125 | 145,340
Page 9
SHERWOOD EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (142) | (142)
| Charged to profit or loss | 142 | -
| At end of year | - | (142)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (7,420)
| Tax losses carried forward | - | 7,270
| Pension creditor | - | 8
|  | - | (142)
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary A share of £1.00 | 1 | 1
|  | 1 (2024 - 1) Ordinary B share of £1.00 | 1 | 1
|  |  | 2 | 2
11. | Transactions with directors
During the year, the directors received advances of £Nil (2024: £94,092). Repayments were made during the year totalling £Nil (2024: £674,000). No Interest was charged.
12. | Related party transactions
| At the year end, included in other creditors, is the amount of £6,231 (2024: £34,612) owed by the company to the directors.
Page 10