Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2026-05-29 2025-04-01 false true No description of principal activity 3 3 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04126709 2025-04-01 2026-03-31 04126709 2024-04-01 2025-03-31 04126709 2026-03-31 04126709 2025-03-31 04126709 c:Director2 2025-04-01 2026-03-31 04126709 d:Buildings 2026-03-31 04126709 d:Buildings 2025-03-31 04126709 d:OfficeEquipment 2026-03-31 04126709 d:OfficeEquipment 2025-03-31 04126709 d:CurrentFinancialInstruments 2026-03-31 04126709 d:CurrentFinancialInstruments 2025-03-31 04126709 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 04126709 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04126709 d:ShareCapital 2026-03-31 04126709 d:ShareCapital 2025-03-31 04126709 d:InvestmentPropertiesRevaluationReserve 2026-03-31 04126709 d:InvestmentPropertiesRevaluationReserve 2025-03-31 04126709 d:OtherMiscellaneousReserve 2025-04-01 2026-03-31 04126709 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04126709 d:RetainedEarningsAccumulatedLosses 2026-03-31 04126709 d:RetainedEarningsAccumulatedLosses 2025-03-31 04126709 c:OrdinaryShareClass1 2025-04-01 2026-03-31 04126709 c:OrdinaryShareClass1 2026-03-31 04126709 c:OrdinaryShareClass2 2025-04-01 2026-03-31 04126709 c:OrdinaryShareClass2 2026-03-31 04126709 c:OrdinaryShareClass3 2025-04-01 2026-03-31 04126709 c:OrdinaryShareClass3 2026-03-31 04126709 c:OrdinaryShareClass4 2025-04-01 2026-03-31 04126709 c:OrdinaryShareClass4 2026-03-31 04126709 c:FRS102 2025-04-01 2026-03-31 04126709 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04126709 c:FullAccounts 2025-04-01 2026-03-31 04126709 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04126709 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-04-01 2026-03-31 04126709 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2026-03-31 04126709 2 2025-04-01 2026-03-31 04126709 6 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04126709 RIDDLESWORTH PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
RIDDLESWORTH PROPERTIES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
RIDDLESWORTH PROPERTIES LIMITED REGISTERED NUMBER: 04126709 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 650,000 |  | 650,000
Investments | 5 |  | 174,949 |  | 137,667
|  |  | 824,949 |  | 787,667
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 621 |  | 494 |
Cash at bank and in hand |  | 30,055 |  | 56,259 |
|  | 30,676 |  | 56,753 |
Creditors: amounts falling due within one year | 7 | (185,336) |  | (156,790) |
Net current liabilities |  |  | (154,660) |  | (100,037)
Total assets less current liabilities |  |  | 670,289 |  | 687,630
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (93,548) |  | (93,547) |
|  |  | (93,548) |  | (93,547)
Net assets |  |  | 576,741 |  | 594,083
Capital and reserves |  |  |  |  |
Share capital |  |  | 100 |  | 100
Investment property reserve | 9 |  | 362,843 |  | 362,843
Profit and loss account | 9 |  | 213,798 |  | 231,140
|  |  | 576,741 |  | 594,083
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
RIDDLESWORTH PROPERTIES LIMITED REGISTERED NUMBER: 04126709 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.
A J Hagen
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The company is a private company limited by shares. It is both incorporated domiciled in England and Wales. The registered office address is 7 The Close, Norwich, Norfolk, NR1 4DJ. The ongoing principal activity of the company is that of property rental. The principal place of business is Riddlesworth, Norfolk. 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 Section 1A of 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | Valuation of investments
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 Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | 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.
| 2.8 | 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. Page 4
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.11 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
| 2.12 | 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. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
Page 5
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Investment Property
|  | Freehold property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 650,000 | 500 | 650,500
| At 31 March 2026 | 650,000 | 500 | 650,500
| Depreciation |  |  |
| At 1 April 2025 | - | 500 | 500
| At 31 March 2026 | - | 500 | 500
| Net book value |  |  |
| At 31 March 2026 | 650,000 | - | 650,000
| At 31 March 2025 | 650,000 | - | 650,000
5. | Fixed asset investments
|  | Listed investments | Unlisted investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 129,149 | 8,518 | 137,667
| Additions | 30,167 | - | 30,167
| Disposals | (14,966) | - | (14,966)
| Revaluations | 22,081 | - | 22,081
| At 31 March 2026 | 166,431 | 8,518 | 174,949
Page 6
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 621 | 494
|  | 621 | 494
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 2,195 | -
| Other creditors | 183,141 | 156,790
|  | 185,336 | 156,790
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 42 'A' Ordinary shares of £1.00 each | 42 | 42
|  | 26 'B' Ordinary shares of £1.00 each | 26 | 26
|  | 26 'C' Ordinary shares of £1.00 each | 26 | 26
|  | 6 'D' Ordinary shares of £1.00 each | 6 | 6
|  |  | 100 | 100
9. | Reserves
Other reserves The fair value reserve represents the cumulative value of revaluations of investment property to fair value, net of deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided for on these fair value adjustments at the standard rate of corporation tax. Profit and loss account The profit and loss account includes all current and prior period retained profits and losses. Page 7
RIDDLESWORTH PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Related party transactions
| As at 31 March 2026 the directors were owed £181,936 (2025: £155,131) by the company.
Page 8