Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 false 2024-12-01 false Activities of construction holding companies 2 2 true false 12813202 2024-12-01 2025-11-30 12813202 2023-12-01 2024-11-30 12813202 2025-11-30 12813202 2024-11-30 12813202 2023-12-01 12813202 c:Director1 2024-12-01 2025-11-30 12813202 c:Director2 2024-12-01 2025-11-30 12813202 c:Director2 2025-11-30 12813202 c:Director3 2024-12-01 2025-11-30 12813202 c:Director3 2025-11-30 12813202 c:RegisteredOffice 2024-12-01 2025-11-30 12813202 d:CurrentFinancialInstruments 2025-11-30 12813202 d:CurrentFinancialInstruments 2024-11-30 12813202 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 12813202 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 12813202 d:ShareCapital 2025-11-30 12813202 d:ShareCapital 2023-12-01 2024-11-30 12813202 d:ShareCapital 2024-11-30 12813202 d:ShareCapital 2023-12-01 12813202 d:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 12813202 d:RetainedEarningsAccumulatedLosses 2025-11-30 12813202 d:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 12813202 d:RetainedEarningsAccumulatedLosses 2024-11-30 12813202 d:RetainedEarningsAccumulatedLosses 2023-12-01 12813202 c:OrdinaryShareClass1 2024-12-01 2025-11-30 12813202 c:OrdinaryShareClass1 2025-11-30 12813202 c:OrdinaryShareClass1 2024-11-30 12813202 c:OrdinaryShareClass2 2024-12-01 2025-11-30 12813202 c:OrdinaryShareClass2 2025-11-30 12813202 c:OrdinaryShareClass2 2024-11-30 12813202 c:OrdinaryShareClass3 2024-12-01 2025-11-30 12813202 c:OrdinaryShareClass3 2025-11-30 12813202 c:OrdinaryShareClass3 2024-11-30 12813202 c:FRS102 2024-12-01 2025-11-30 12813202 c:Audited 2024-12-01 2025-11-30 12813202 c:FullAccounts 2024-12-01 2025-11-30 12813202 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12813202 d:Subsidiary1 2024-12-01 2025-11-30 12813202 d:Subsidiary1 1 2024-12-01 2025-11-30 12813202 d:Subsidiary2 2024-12-01 2025-11-30 12813202 d:Subsidiary2 1 2024-12-01 2025-11-30 12813202 d:Subsidiary3 2024-12-01 2025-11-30 12813202 d:Subsidiary3 1 2024-12-01 2025-11-30 12813202 d:Subsidiary4 2024-12-01 2025-11-30 12813202 d:Subsidiary4 1 2024-12-01 2025-11-30 12813202 6 2024-12-01 2025-11-30 12813202 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12813202 CONISTON GROUP LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
CONISTON GROUP LIMITED COMPANY INFORMATION
Directors | S L Clarke
| J P Rathbone
Registered number | 12813202
Registered office | Collingwood House
| Schooner Court
| Crossways
| Dartford
| Kent
| DA2 6QQ
Independent auditors | Barnes Roffe Audit Limited
| Chartered Accountants & Statutory Auditor
| Charles Lake House
| Claire Causeway
| Crossways Business Park
| Dartford
| Kent
| DA2 6QA
CONISTON GROUP LIMITED CONTENTS
| Page
Directors' report | 1 - 2
Independent auditors' report | 3 - 6
Statement of comprehensive income | 7
Balance sheet | 8
Statement of changes in equity | 9
Notes to the financial statements | 10 - 13
CONISTON GROUP LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 The directors present their report and the financial statements for the year ended 30 November 2025.
Directors' responsibilities statement
The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors
The directors who served during the year were:
S L Clarke
A G Wildgoose (resigned 19 February 2025)
J P Rathbone (appointed 7 April 2025)
Disclosure of information to auditors
Each of the persons who are directors at the time when this Directors' report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Auditors
The auditors, Barnes Roffe Audit Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. Page 1
CONISTON GROUP LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 This report was approved by the board on 24 July 2026 and signed on its behalf.
J P Rathbone Director
Page 2
CONISTON GROUP LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONISTON GROUP LIMITED
Opinion
We have audited the financial statements of Coniston Group Limited (the 'company') for the year ended 30 November 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. Page 3
CONISTON GROUP LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONISTON GROUP LIMITED (CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Directors' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Directors' responsibilities statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Page 4
CONISTON GROUP LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONISTON GROUP LIMITED (CONTINUED)
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with law and regulations, was as follows: • The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; • We identified the laws and regulations applicable to the company through discussion with directors and other management, and from our commercial knowledge and experience of the sector in which the company operates; • The specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, are as follows; • Companies Act 2006 • FRS102 • Tax legislation • We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing board minutes and inspecting relevant legal and other correspondence; and • Laws and regulations were communicated within the audit team at the planning meeting, and during the audit as any further laws and regulation were identified. The audit team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur by: • Making enquires of management as to where they consider there was susceptibility to fraud and their knowledge of actual suspected and alleged fraud; • Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; • Reviewing the financial statements and testing the disclosures against supporting documentation; • Performing analytical procedures to identify any unusual or unexpected trends or anomalies; and • Inspecting and testing journal entries to identify unusual or unexpected transactions; The areas that we identified as being susceptible to misstatement through fraud were: • Management bias in the estimates and judgements made; • Management override of controls; and • Posting of unusual journals or transactions. Page 5
CONISTON GROUP LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CONISTON GROUP LIMITED (CONTINUED) Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Ben Bradley (Senior statutory auditor) for and on behalf of Barnes Roffe Audit Limited Chartered Accountants Statutory Auditor Charles Lake House Claire Causeway Crossways Business Park Dartford Kent DA2 6QA Date: 28 July 2026 Page 6
CONISTON GROUP LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 NOVEMBER 2025
| 2025 | 2024
| £ | £
Income from fixed assets investments |  | 938,081 | 575,362
Profit for the financial year |  | 938,081 | 575,362
There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.
There was no other comprehensive income for 2025 (2024:£NIL).
The notes on pages 10 to 13 form part of these financial statements.
Page 7
CONISTON GROUP LIMITED REGISTERED NUMBER: 12813202 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 1,521,471 |  | 1,521,471
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 460,000 |  | 660,000 |
Creditors: amounts falling due within one year | 7 | (460,000) |  | (660,000) |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | 1,521,471 |  | 1,521,471
Net assets |  |  | 1,521,471 |  | 1,521,471
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 13,971 |  | 13,971
Profit and loss account |  |  | 1,507,500 |  | 1,507,500
|  |  | 1,521,471 |  | 1,521,471
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 July 2026.
J P Rathbone
Director
The notes on pages 10 to 13 form part of these financial statements. Page 8
CONISTON GROUP LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2024 | 13,971 | 1,507,500 | 1,521,471
Profit for the year | - | 938,081 | 938,081
Dividends | - | (938,081) | (938,081)
At 30 November 2025 | 13,971 | 1,507,500 | 1,521,471
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2023 | 4,750 | 1,507,500 | 1,512,250
Profit for the year | - | 575,362 | 575,362
Dividends | - | (575,362) | (575,362)
Shares issued during the year | 9,221 | - | 9,221
At 30 November 2024 | 13,971 | 1,507,500 | 1,521,471
| The notes on pages 10 to 13 form part of these financial statements.
Page 9
CONISTON GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Coniston Group Limited is a private company limited by shares incorporated in England and Wales in the United Kingdom. The address of the registered office is Collingwood House, Schooner Court, Crossways, Dartford, Kent, DA2 6QQ. The principal activity of the company is that of a holding company. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. 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 following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Coniston Holdings Limited as at 30 November 2025 and these financial statements may be obtained from Collingwood House, Schooner Court, Crossways, Dartford, Kent, DA2 6QQ.
| 2.3 | Going concern
The directors have undertaken a going concern assessment and conclude that there are no significant uncertainties that would impact the Company's going concern status for the next 12 months. These financial statements have therefore been prepared on a going concern basis.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | 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.
| 2.6 | 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 10
CONISTON GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends | 938,081 | 575,362
|  | 938,081 | 575,362
5. | Fixed asset investments
|  | Investments in subsidiaries
|  | £
| Cost or valuation |
| At 1 December 2024 | 1,521,471
| At 30 November 2025 | 1,521,471
Page 11
CONISTON GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| Subsidiary undertaking
| The following were subsidiary undertakings of the company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Coniston Dartford Limited | Collingwood House Schooner Court, Crossways, Dartford, Kent, DA2 6QQ | Holding company | Ordinary | 100%
| Coniston Specialist Projects Limited (Formerly Parkserve Solutions Limited) * | Collingwood House Schooner Court, Crossways, Dartford, Kent, DA2 6QQ | Facilities management and engineering services | Odinary | 51%
| Coniston FM Limited * | Collingwood House Schooner Court, Crossways, Dartford, Kent, DA2 6QQ | Facilities management and engineering services | Odinary | 51%
| Coniston Limited ** | Collingwood House Schooner Court, Crossways, Dartford, Kent, DA2 6QQ | Construction projects | Ordinary | 100%
* Shareholding held via Coniston Limited ** Shareholding held via Coniston Dartford Limited
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 460,000 | 660,000
|  | 460,000 | 660,000
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 460,000 | 660,000
|  | 460,000 | 660,000
| Other creditors relate to amounts owed to the directors and close family members. The amounts are repayable on demand and no interest is due.
Page 12
CONISTON GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,375 (2024 - 2,375) Ordinary"A" shares of £1.00 each | 2,375 | 2,375
|  | 2,375 (2024 - 2,375) Ordinary"B" shares of £1.00 each | 2,375 | 2,375
|  | 9,221 (2023 -9,221) Ordinary"C" shares of £1.00 each | 9,221 | 9,221
|  |  | 13,971 | 13,971
9. | Related party transactions
| The company has taken advantage of exemption, under the term of FRS 102, not to disclose related party transactions with entities within the group.
10. | Controlling party
The parent company is Coniston Holdings Limited, and the ultimate controlling party is J P Rathbone and family.
Page 13