Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 false The principal activity of the Company during the year was that of general construction services and propertydevelopment.7 6 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11730301 2025-01-01 2025-12-31 11730301 2024-01-01 2024-12-31 11730301 2025-12-31 11730301 2024-12-31 11730301 c:Director2 2025-01-01 2025-12-31 11730301 d:PlantMachinery 2025-01-01 2025-12-31 11730301 d:PlantMachinery 2025-12-31 11730301 d:PlantMachinery 2024-12-31 11730301 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11730301 d:MotorVehicles 2025-01-01 2025-12-31 11730301 d:MotorVehicles 2025-12-31 11730301 d:MotorVehicles 2024-12-31 11730301 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11730301 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11730301 d:Goodwill 2025-12-31 11730301 d:Goodwill 2024-12-31 11730301 d:CurrentFinancialInstruments 2025-12-31 11730301 d:CurrentFinancialInstruments 2024-12-31 11730301 d:Non-currentFinancialInstruments 2025-12-31 11730301 d:Non-currentFinancialInstruments 2024-12-31 11730301 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11730301 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11730301 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 11730301 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 11730301 d:ShareCapital 2025-12-31 11730301 d:ShareCapital 2024-12-31 11730301 d:RetainedEarningsAccumulatedLosses 2025-12-31 11730301 d:RetainedEarningsAccumulatedLosses 2024-12-31 11730301 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11730301 c:OrdinaryShareClass1 2025-12-31 11730301 c:OrdinaryShareClass1 2024-12-31 11730301 c:OrdinaryShareClass2 2025-01-01 2025-12-31 11730301 c:OrdinaryShareClass2 2025-12-31 11730301 c:OrdinaryShareClass2 2024-12-31 11730301 c:OrdinaryShareClass3 2025-01-01 2025-12-31 11730301 c:OrdinaryShareClass3 2025-12-31 11730301 c:OrdinaryShareClass3 2024-12-31 11730301 c:OrdinaryShareClass4 2025-01-01 2025-12-31 11730301 c:OrdinaryShareClass4 2025-12-31 11730301 c:OrdinaryShareClass4 2024-12-31 11730301 c:OrdinaryShareClass5 2025-01-01 2025-12-31 11730301 c:OrdinaryShareClass5 2025-12-31 11730301 c:OrdinaryShareClass5 2024-12-31 11730301 c:FRS102 2025-01-01 2025-12-31 11730301 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11730301 c:FullAccounts 2025-01-01 2025-12-31 11730301 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11730301 2 2025-01-01 2025-12-31 11730301 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 11730301 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11730301 KH CONSTRUCTION (CAMBRIDGE) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
KH CONSTRUCTION (CAMBRIDGE) LIMITED REGISTERED NUMBER: 11730301 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 4 |  | 252,833 |  | 334,833
Tangible assets | 5 |  | - |  | 2,205
|  |  | 252,833 |  | 337,038
CURRENT ASSETS |  |  |  |  |
Stocks | 6 | 45,000 |  | 45,000 |
Debtors: amounts falling due within one year | 7 | 360,500 |  | 363,477 |
Cash at bank and in hand |  | 14,534 |  | 25,836 |
|  | 420,034 |  | 434,313 |
Creditors: amounts falling due within one year | 8 | (375,923) |  | (370,870) |
NET CURRENT ASSETS |  |  | 44,111 |  | 63,443
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 296,944 |  | 400,481
Creditors: amounts falling due after more than one year | 9 |  | - |  | (5,000)
NET ASSETS |  |  | 296,944 |  | 395,481
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 296,844 |  | 395,381
|  |  | 296,944 |  | 395,481
Page 1
KH CONSTRUCTION (CAMBRIDGE) LIMITED REGISTERED NUMBER: 11730301 BALANCE SHEET (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 statement of income and retained earnings 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:
I K Kingsley
Director
Date: 4 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
KH Construction (Cambridge) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 31 Godwin Way, Cambridge, United Kingdom, CB1 8QW. The Company's functional and presentational currency is GBP. 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 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of construction services during the year, exclusive of Value Added Tax. Turnover is recognised as the fair value of the consideration received or receivable based on the stage of completion of the project.
| 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 | 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 other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 | INTANGIBLE ASSETS
GOODWILL Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life of 10 years.
| 2.9 | 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. Page 4
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | TANGIBLE FIXED ASSETS (CONTINUED)
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:
|  |  |  | Plant and machinery | - | 5 years
|  |  |  | Motor vehicles | - | 3 years
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.
| 2.10 | STOCKS
Stocks comprise work-in-progress capitalised and carried forward under ongoing contracts.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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. Page 5
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.15 | DIVIDENDS
Equity dividends are recognised when they become legally payable.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 7 (2024 - 6).
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| COST |
| At 1 January 2025 | 820,000
| At 31 December 2025 | 820,000
| AMORTISATION |
| At 1 January 2025 | 485,167
| Charge for the year on owned assets | 82,000
| At 31 December 2025 | 567,167
| NET BOOK VALUE |
| At 31 December 2025 | 252,833
| At 31 December 2024 | 334,833
Page 6
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 January 2025 | 39,273 | 37,903 | 77,176
| Disposals | - | (3,995) | (3,995)
| At 31 December 2025 | 39,273 | 33,908 | 73,181
| DEPRECIATION |  |  |
| At 1 January 2025 | 37,068 | 37,903 | 74,971
| Charge for the year on owned assets | 2,205 | - | 2,205
| Disposals | - | (3,995) | (3,995)
| At 31 December 2025 | 39,273 | 33,908 | 73,181
| NET BOOK VALUE |  |  |
| At 31 December 2025 | - | - | -
| At 31 December 2024 | 2,205 | - | 2,205
6. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 45,000 | 45,000
7. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,044 | -
| Other debtors | 351,066 | 360,526
| Prepayments and accrued income | 3,686 | 2,621
| Deferred taxation | 704 | 330
|  | 360,500 | 363,477
Page 7
KH CONSTRUCTION (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 10,000
| Trade creditors | 38,422 | 39,029
| Corporation tax | 91,238 | 92,181
| Other taxation and social security | 12,849 | 69,379
| Other creditors | 223,914 | 155,951
| Accruals and deferred income | 4,500 | 4,330
|  | 375,923 | 370,870
| Included within other creditors are amounts of £316 (2024 - £635) due under defined contribution pension schemes. Bank loans due within one year relate to a liability under the Bounce Back Loan Scheme, which was taken out in June 2020. Interest is charged at 2.5%.
9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 5,000
| Bank loans due after one year relate to a liability under the Bounce Back Loan Scheme, which was taken out in June 2020. Interest is charged at 2.5%.
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 28 (2024 - 28) Ordinary A shares of £1.00 each | 28 | 28
|  | 50 (2024 - 50) Ordinary B shares of £1.00 each | 50 | 50
|  | 20 (2024 - 20) Ordinary C shares of £1.00 each | 20 | 20
|  | 1 (2024 - 1) Ordinary D share of £1.00 | 1 | 1
|  | 1 (2024 - 1) Ordinary E share of £1.00 | 1 | 1
|  |  | 100 | 100
Page 8