Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-01 false holding company 4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11093787 2025-04-01 2026-03-31 11093787 2024-04-01 2025-03-31 11093787 2026-03-31 11093787 2025-03-31 11093787 c:Director1 2025-04-01 2026-03-31 11093787 c:Director2 2025-04-01 2026-03-31 11093787 d:CurrentFinancialInstruments 2026-03-31 11093787 d:CurrentFinancialInstruments 2025-03-31 11093787 d:Non-currentFinancialInstruments 2026-03-31 11093787 d:Non-currentFinancialInstruments 2025-03-31 11093787 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 11093787 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11093787 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 11093787 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 11093787 d:ShareCapital 2026-03-31 11093787 d:ShareCapital 2025-03-31 11093787 d:RetainedEarningsAccumulatedLosses 2026-03-31 11093787 d:RetainedEarningsAccumulatedLosses 2025-03-31 11093787 c:FRS102 2025-04-01 2026-03-31 11093787 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11093787 c:FullAccounts 2025-04-01 2026-03-31 11093787 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11093787 2 2025-04-01 2026-03-31 11093787 6 2025-04-01 2026-03-31 11093787 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 11093787
| Garmer Holdings Limited Financial statements Information for filing with the registrar 31 March 2026 |
Garmer Holdings Limited
Balance sheet At 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 6 |  | 6
|  |  | 6 |  | 6
Current assets |  |  |  |  |
Debtors | 5 | 287,528 |  | 248,260 |
Cash at bank |  | 150,569 |  | 227,377 |
|  | 438,097 |  | 475,637 |
Creditors: amounts falling due within one year | 6 | (164,801) |  | (76,061) |
Net current assets |  |  | 273,296 |  | 399,576
Total assets less current liabilities |  |  | 273,302 |  | 399,582
Creditors: amounts falling due after more than one year | 7 |  | (21,256) |  | (26,244)
Net assets |  |  | 252,046 |  | 373,338
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 12 |  | 12
Profit and loss account |  |  | 252,034 |  | 373,326
Shareholders' funds |  |  | 252,046 |  | 373,338
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Garmer Holdings Limited
Balance sheet (continued) At 31 March 2026 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.
Keith Howard Garber | Andrew Marshall Halmer
Director | Director
Registered number: 11093787 The notes on pages 3 to 5 form part of these financial statements. 2
Garmer Holdings Limited
Notes to the financial statements for the year ended 31 March 2026
1. | General information
Garmer Holdings Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Second Floor Citygate, St James Boulevard, Newcastle Upon Tyne, England, NE1 4JE 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | 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.
| 2.3 | 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 3
Garmer Holdings Limited
Notes to the financial statements for the year ended 31 March 2026 2.Accounting policies (continued)
| 2.8 | 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 4 (2025 - 4).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2025 | 6
| At 31 March 2026 | 6
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 8,667 | -
| Other debtors | 278,861 | 248,260
|  | 287,528 | 248,260
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Garmer Holdings Limited
Notes to the financial statements for the year ended 31 March 2026
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 4,994 | 5,000
| Amounts owed to group undertakings | - | 34,108
| Corporation tax | 45,634 | 31,727
| Other taxation and social security | 2,651 | 1,704
| Other creditors | 108,102 | 102
| Accruals and deferred income | 3,420 | 3,420
|  | 164,801 | 76,061
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 21,256 | 26,244
|  | 21,256 | 26,244
8. | Related party transactions
| During the year the company operated an intercompany account with Doctor Michael Frain Limited to record amounts due and from the holding company. At 31 March 2026 the company was owed £8,667 (2025: £34,107) by Doctor Michael Frain Limited.
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