Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 true 2024-11-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10001892 2024-11-01 2025-10-31 10001892 2023-11-01 2024-10-31 10001892 2025-10-31 10001892 2024-10-31 10001892 c:Director1 2024-11-01 2025-10-31 10001892 d:CurrentFinancialInstruments 2025-10-31 10001892 d:CurrentFinancialInstruments 2024-10-31 10001892 d:Non-currentFinancialInstruments 2025-10-31 10001892 d:Non-currentFinancialInstruments 2024-10-31 10001892 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 10001892 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10001892 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 10001892 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 10001892 d:ShareCapital 2025-10-31 10001892 d:ShareCapital 2024-10-31 10001892 d:RetainedEarningsAccumulatedLosses 2025-10-31 10001892 d:RetainedEarningsAccumulatedLosses 2024-10-31 10001892 c:FRS102 2024-11-01 2025-10-31 10001892 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10001892 c:FullAccounts 2024-11-01 2025-10-31 10001892 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10001892 d:HirePurchaseContracts d:WithinOneYear 2025-10-31 10001892 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 10001892 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-10-31 10001892 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 10001892 2 2024-11-01 2025-10-31 10001892 6 2024-11-01 2025-10-31 10001892 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 10001892 17R LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
17R LIMITED REGISTERED NUMBER: 10001892 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 3,000,000 |  | -
|  |  | 3,000,000 |  | -
Current assets |  |  |  |  |
Stocks |  | 1,206,432 |  | 1,007,701 |
Debtors: amounts falling due within one year | 5 | 26,339 |  | 161 |
Cash at bank and in hand | 6 | 77,444 |  | 4,790 |
|  | 1,310,215 |  | 1,012,652 |
Creditors: amounts falling due within one year | 7 | (3,910,036) |  | (1,078,235) |
Net current liabilities |  |  | (2,599,821) |  | (65,584)
Total assets less current liabilities |  |  | 400,179 |  | (65,584)
Creditors: amounts falling due after more than one year | 8 |  | (686,668) |  | (262,835)
Net liabilities |  |  | (286,489) |  | (328,419)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (286,491) |  | (328,421)
|  |  | (286,489) |  | (328,419)
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17R LIMITED REGISTERED NUMBER: 10001892 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 on 31 July 2026.
K Jundu
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
17R LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 10001892. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. The nature of the business is that of the sale of luxury cars, personal protective equipment and warehouse consumables. 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 | 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: Sale of goods Revenue 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 revenue 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.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
17R LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 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 Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | 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 balance sheet 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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17R LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| Additions | 3,000,000
| At 31 October 2025 | 3,000,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,939 | -
| Other debtors | 2,400 | 159
| Called up share capital not paid | - | 2
|  | 26,339 | 161
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 77,444 | 4,790
|  | 77,444 | 4,790
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17R LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 62,750 | 527
| Other taxation and social security | 42,062 | -
| Obligations under finance lease and hire purchase contracts | 312,554 | 440,287
| Other creditors | 3,490,870 | 635,621
| Accruals and deferred income | 1,800 | 1,800
|  | 3,910,036 | 1,078,235
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 686,668 | 262,835
|  | 686,668 | 262,835
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 410,887 | 481,968
| Between 1-5 years | 825,095 | 286,535
|  | 1,235,982 | 768,503
10. | Related party transactions
| As at the balance sheet date £3,485,563 (2024: £31,410) was due to the directors. This loan is interest free and repayable on demand.
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