Caseware UK (AP4) 2025.0.111 2025.0.111 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.Interest income is recognised in profit or loss using the effective interest method. Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 Financial intermediation 2025-03-07 false 0 false true false NI727162 2025-03-06 NI727162 2025-03-07 2026-03-31 NI727162 2024-03-07 2025-03-06 NI727162 2026-03-31 NI727162 c:Director1 2025-03-07 2026-03-31 NI727162 c:Director1 2026-03-31 NI727162 c:RegisteredOffice 2025-03-07 2026-03-31 NI727162 d:CurrentFinancialInstruments 2026-03-31 NI727162 d:ShareCapital 2026-03-31 NI727162 c:OrdinaryShareClass1 2025-03-07 2026-03-31 NI727162 c:OrdinaryShareClass1 2026-03-31 NI727162 c:FRS102 2025-03-07 2026-03-31 NI727162 c:AuditExempt-NoAccountantsReport 2025-03-07 2026-03-31 NI727162 c:FullAccounts 2025-03-07 2026-03-31 NI727162 c:PrivateLimitedCompanyLtd 2025-03-07 2026-03-31 NI727162 e:PoundSterling 2025-03-07 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Unaudited Financial Statements Bole Investments 2 Limited For the period ended 31 March 2026 Registered number: NI727162
Bole Investments 2 Limited
Company Information
Director | Mr D Bole (appointed 7 March 2025)
Registered number | NI727162
Registered office | 5e Stirling House Castlereagh Road Business Park
| 478 Castlereagh Road
| Belfast
| United Kingdom
| BT5 6BQ
Bole Investments 2 Limited
Contents
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 4
Bole Investments 2 Limited Registered number:NI727162
Balance Sheet As at 31 March 2026
|  | 2026
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 1,900 |
|  | 1,900 |
Creditors: amounts falling due within one year | 6 | (1,800) |
Net current assets |  |  | 100
Total assets less current liabilities |  |  | 100
Net assets |  |  | 100
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
|  |  | 100
The director considers 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 period in question in accordance with section 476 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. 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 on 3 August 2026.
Mr D Bole
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
Bole Investments 2 Limited
Notes to the Financial Statements For the period ended 31 March 2026
1. | General information
Bole Investments 2 Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office address is 5e Stirling House Castlereagh Road Business Park, 478 Castlereagh Road, Belfast, United Kingdom, BT5 6BQ. The principal activity of the Company is that of a holding and investment 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 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 (see note 3). The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
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. Page 2
Bole Investments 2 Limited
Notes to the Financial Statements For the period ended 31 March 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.
4. | Employees
| The Company has no employees other than the director, who did not receive any remuneration.
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Amounts owed by related parties | 1,800
| Other debtors | 100
|  | 1,900
Page 3
Bole Investments 2 Limited
Notes to the Financial Statements For the period ended 31 March 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Accruals and deferred income | 1,800
|  | 1,800
7. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
On incorporation, the Company issued 100 Ordinary shares with a nominal value of £1.00 each.
8. | Related party transactions
| During the period, the Company received a loan of £3,000,000 from an entity under common control. Interest of £21,460 was charged on the loan. Both the principal and the associated interest were fully repaid during the period. At the balance sheet date, an amount of £1,800 was due from this related party.
9. | Controlling party
The company is controlled by the director.
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