Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true false 2025-01-01 false property investment 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08324122 2025-01-01 2025-12-31 08324122 2024-01-01 2024-12-31 08324122 2025-12-31 08324122 2024-12-31 08324122 c:Director1 2025-01-01 2025-12-31 08324122 d:FurnitureFittings 2025-01-01 2025-12-31 08324122 d:FurnitureFittings 2025-12-31 08324122 d:FurnitureFittings 2024-12-31 08324122 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08324122 d:FreeholdInvestmentProperty 2025-12-31 08324122 d:FreeholdInvestmentProperty 2024-12-31 08324122 d:CurrentFinancialInstruments 2025-12-31 08324122 d:CurrentFinancialInstruments 2024-12-31 08324122 d:Non-currentFinancialInstruments 2025-12-31 08324122 d:Non-currentFinancialInstruments 2024-12-31 08324122 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08324122 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08324122 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 08324122 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 08324122 d:ShareCapital 2025-12-31 08324122 d:ShareCapital 2024-12-31 08324122 d:OtherMiscellaneousReserve 2025-01-01 2025-12-31 08324122 d:OtherMiscellaneousReserve 2025-12-31 08324122 d:OtherMiscellaneousReserve 2024-12-31 08324122 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08324122 d:RetainedEarningsAccumulatedLosses 2025-12-31 08324122 d:RetainedEarningsAccumulatedLosses 2024-12-31 08324122 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 08324122 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 08324122 d:TaxLossesCarry-forwardsDeferredTax 2025-12-31 08324122 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 08324122 d:OtherDeferredTax 2025-12-31 08324122 d:OtherDeferredTax 2024-12-31 08324122 c:OrdinaryShareClass1 2025-01-01 2025-12-31 08324122 c:OrdinaryShareClass1 2025-12-31 08324122 c:FRS102 2025-01-01 2025-12-31 08324122 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08324122 c:FullAccounts 2025-01-01 2025-12-31 08324122 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08324122 6 2025-01-01 2025-12-31 08324122 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08324122 ANTIFRAGILE LIMITED UNAUDITED INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ANTIFRAGILE LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
ANTIFRAGILE LIMITED REGISTERED NUMBER: 08324122 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 567 |  | 709
Investments | 5 |  | 1 |  | 1
Investment property | 6 |  | 950,000 |  | 950,000
|  |  | 950,568 |  | 950,710
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 6,048 |  | 6,048 |
Cash at bank and in hand | 8 | 1,032 |  | 1,058 |
|  | 7,080 |  | 7,106 |
Creditors: amounts falling due within one year | 9 | (291,129) |  | (142,654) |
Net current liabilities |  |  | (284,049) |  | (135,548)
Total assets less current liabilities |  |  | 666,519 |  | 815,162
Creditors: amounts falling due after more than one year | 10 |  | (755,000) |  | (880,000)
Net liabilities |  |  | (88,481) |  | (64,838)
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 1,000 |  | 1,000
Non-distributable profit and loss account | 13 |  | 88,188 |  | 88,188
Profit and loss account | 13 |  | (177,669) |  | (154,026)
|  |  | (88,481) |  | (64,838)
1
ANTIFRAGILE LIMITED REGISTERED NUMBER: 08324122 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers 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 director acknowledges his 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 by:
O O Ozsan
Director
Date: 10 August 2026
2
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company, limited by shares and registered in England and Wales, registration number 08324122. The registered office is Elsley Court, 20-22 Great Titchfield Street, London, England, W1W 8BE. The principal activity of the company continued to be that of property investment. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis, as the director has confirmed that he will continue to provide the necessary funding to enable the company to maintain its operations and meet its liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | 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. 3
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Fixtures and fittings | - | 20% |
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.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the director or an external valuer 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.
| 2.6 | Valuation of investments
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 Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | 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.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. 4
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties, loans from related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 9,607
| At 31 December 2025 | 9,607
| Depreciation |
| At 1 January 2025 | 8,898
| Charge for the year on owned assets | 142
| At 31 December 2025 | 9,040
| Net book value |
| At 31 December 2025 | 567
| At 31 December 2024 | 709
5
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 1
| At 31 December 2025 | 1
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 950,000
| At 31 December 2025 | 950,000
| The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the investment property had been accounted for under the historic cost accounting rules, the property would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 861,812 | 861,812
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 6,048 | 6,048
6
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,032 | 1,058
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,697 | 8,697
| Other creditors | 277,322 | 129,090
| Accruals | 5,110 | 4,867
|  | 291,129 | 142,654
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 755,000 | 880,000
11. | Deferred taxation
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (142) | (177)
| Tax losses carried forward | 22,189 | 22,224
| Capital gains timing differences | (22,047) | (22,047)
|  | - | -
7
ANTIFRAGILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1.00 each | 1,000 | 1,000
13. | Reserves
Non-distributable profit and loss account This is a non distributable reserve which includes fair value movements on revalued investment properties. Profit and loss account Profit and loss account is the cumulative total of earnings reported by the company.
14. | Related party transactions
| At the balance sheet date, an amount of £213,085 (2024 - £73,135) was due to the director. The balance is unsecured, interest free and repayable on demand.
8