Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity 2025-01-01 false 14 14 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03936181 2025-01-01 2025-12-31 03936181 2024-01-01 2024-12-31 03936181 2025-12-31 03936181 2024-12-31 03936181 c:CompanySecretary1 2025-01-01 2025-12-31 03936181 c:Director1 2025-01-01 2025-12-31 03936181 c:Director2 2025-01-01 2025-12-31 03936181 c:RegisteredOffice 2025-01-01 2025-12-31 03936181 d:Buildings 2025-01-01 2025-12-31 03936181 d:FurnitureFittings 2025-01-01 2025-12-31 03936181 d:FurnitureFittings 2025-12-31 03936181 d:FurnitureFittings 2024-12-31 03936181 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03936181 d:Goodwill 2025-12-31 03936181 d:Goodwill 2024-12-31 03936181 d:FreeholdInvestmentProperty 2025-12-31 03936181 d:FreeholdInvestmentProperty 2024-12-31 03936181 d:FreeholdInvestmentProperty 2 2025-01-01 2025-12-31 03936181 d:CurrentFinancialInstruments 2025-12-31 03936181 d:CurrentFinancialInstruments 2024-12-31 03936181 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03936181 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03936181 d:ShareCapital 2025-12-31 03936181 d:ShareCapital 2024-12-31 03936181 d:RetainedEarningsAccumulatedLosses 2025-12-31 03936181 d:RetainedEarningsAccumulatedLosses 2024-12-31 03936181 c:FRS102 2025-01-01 2025-12-31 03936181 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03936181 c:FullAccounts 2025-01-01 2025-12-31 03936181 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03936181 2 2025-01-01 2025-12-31 03936181 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company number: 03936181 BANDKAY ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BANDKAY ENTERPRISES LIMITED
COMPANY INFORMATION
Directors | B D Kirby
| Mrs K E Kirby
Company secretary | B D Kirby
Registered number | 03936181
Registered office | 14 Hayes Lane
| Fakenham
| Norfolk
| NR21 9ER
Accountants | Larking Gowen LLP
| Chartered Accountants
| Summerhill House
| 1 Sculthorpe Road
| Fakenham
| Norfolk
| NR21 9HA
BANDKAY ENTERPRISES LIMITED REGISTERED NUMBER:03936181
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 14,182 |  | 11,472
Investment property | 6 |  | 705,536 |  | 711,346
|  |  | 719,718 |  | 722,818
Current assets |  |  |  |  |
Stocks |  | 58,439 |  | 59,410 |
Debtors: amounts falling due within one year | 7 | 131,756 |  | 71,818 |
Cash at bank and in hand |  | 155,687 |  | 530,516 |
|  | 345,882 |  | 661,744 |
Creditors: amounts falling due within one year | 8 | (87,690) |  | (128,019) |
Net current assets |  |  | 258,192 |  | 533,725
Total assets less current liabilities |  |  | 977,910 |  | 1,256,543
Net assets |  |  | 977,910 |  | 1,256,543
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 977,810 |  | 1,256,443
|  |  | 977,910 |  | 1,256,543
Page 1
BANDKAY ENTERPRISES LIMITED REGISTERED NUMBER:03936181
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 income statement 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:
................................................ Mrs K E Kirby | ................................................ B D Kirby
Director | Director
Date: 28 July 2026 |
The notes on pages 3 to 9 form part of these financial statements. Page 2
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bandkay Enterprises Limited is a private company limited by shares and incorporated in England & Wales, registration number 03936181. The registered office is 14 Hayes Lane, Fakenham, Norfolk, NR21 9ER. 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover 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 turnover 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. Page 3
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | NIL
|  |  |  | Fixtures & fittings | - | 25% reducing balance
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.
| 2.4 | 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.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 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. Page 4
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | 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 reporting 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 reporting 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 reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2024 - 14).
Page 5
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 250,000
| At 31 December 2025 | 250,000
| Amortisation |
| At 1 January 2025 | 250,000
| At 31 December 2025 | 250,000
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
Page 6
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Fixtures & fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 189,755
| Additions | 7,895
| Disposals | (103,005)
| At 31 December 2025 | 94,645
| Depreciation |
| At 1 January 2025 | 178,283
| Charge for the year on owned assets | 4,725
| Disposals | (102,545)
| At 31 December 2025 | 80,463
| Net book value |
| At 31 December 2025 | 14,182
| At 31 December 2024 | 11,472
Page 7
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 711,346
| Surplus on revaluation | (5,810)
| At 31 December 2025 | 705,536
The 2025 valuations were made by the directors, on an open market value basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 485,282 | 485,282
|  | 485,282 | 485,282
Page 8
BANDKAY ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 24,246 | 50,000
| Other debtors | 43,888 | -
| Prepayments and accrued income | 3,414 | 10,078
| Deferred taxation | 60,208 | 11,740
|  | 131,756 | 71,818
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 54,296 | 50,085
| Corporation tax | - | 43,842
| Other taxation and social security | 25,330 | 26,770
| Other creditors | 3,239 | 2,621
| Accruals and deferred income | 4,825 | 4,701
|  | 87,690 | 128,019
Page 9