Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true true true true true true true 2025-01-01 false Other business support service activities not elsewhere classified 9 13 true false 03365520 2025-01-01 2025-12-31 03365520 2025-12-31 03365520 2024-01-01 2024-12-31 03365520 2024-12-31 03365520 2024-01-01 03365520 c:Director2 2025-01-01 2025-12-31 03365520 d:ComputerEquipment 2025-01-01 2025-12-31 03365520 d:ComputerEquipment 2025-12-31 03365520 d:ComputerEquipment 2024-12-31 03365520 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03365520 d:CurrentFinancialInstruments 2025-12-31 03365520 d:CurrentFinancialInstruments 2024-12-31 03365520 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03365520 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03365520 d:ShareCapital 2025-01-01 2025-12-31 03365520 d:ShareCapital 2025-12-31 03365520 d:ShareCapital 2024-01-01 2024-12-31 03365520 d:ShareCapital 2024-12-31 03365520 d:ShareCapital 2024-01-01 03365520 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 03365520 d:RetainedEarningsAccumulatedLosses 2025-12-31 03365520 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 03365520 d:RetainedEarningsAccumulatedLosses 2024-12-31 03365520 d:RetainedEarningsAccumulatedLosses 2024-01-01 03365520 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 03365520 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 03365520 c:FRS101 2025-01-01 2025-12-31 03365520 c:Audited 2025-01-01 2025-12-31 03365520 c:FullAccounts 2025-01-01 2025-12-31 03365520 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03365520 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03365520 2 2025-01-01 2025-12-31 03365520 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 03365520 ROSS & ROBERTS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ROSS & ROBERTS LIMITED REGISTERED NUMBER: 03365520 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,283 |  | 75,192
|  |  | 46,283 |  | 75,192
Current assets |  |  |  |  |
Debtors | 5 | 1,884,522 |  | 1,889,738 |
Cash at bank and in hand | 6 | 251,768 |  | 463,177 |
|  | 2,136,290 |  | 2,352,915 |
Creditors: amounts falling due within one year | 7 | (342,938) |  | (1,262,749) |
Net current assets |  |  | 1,793,352 |  | 1,090,166
Total assets less current liabilities |  |  | 1,839,635 |  | 1,165,358
Provisions for liabilities |  |  |  |  |
Deferred taxation | 8 | (4,091) |  | (8,292) |
|  |  | (4,091) |  | (8,292)
Net assets |  |  | 1,835,544 |  | 1,157,066
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,834,544 |  | 1,156,066
|  |  | 1,835,544 |  | 1,157,066
Page 1
ROSS & ROBERTS LIMITED REGISTERED NUMBER: 03365520 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 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 comprehensive income 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 24 July 2026.
Simon Andrew Jacobs
Director
The notes on pages 4 to 11 form part of these financial statements. Page 2
ROSS & ROBERTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1,000 | 883,661 | 884,661
Comprehensive income for the year |  |  |
Profit for the year | - | 272,405 | 272,405
Total comprehensive income for the year | - | 272,405 | 272,405
At 1 January 2025 | 1,000 | 1,156,066 | 1,157,066
Comprehensive income for the year |  |  |
Profit for the year | - | 678,478 | 678,478
Total comprehensive income for the year | - | 678,478 | 678,478
At 31 December 2025 | 1,000 | 1,834,544 | 1,835,544
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Ross & Roberts Limited is a private Company incorporated by shares in the United Kingdom under Companies Act 2006. The address of the registered office is 6 Europa Boulevard, Birkenhead, CH41 4PE. These financial statements present information about the Company as an individual undertaking. It is a subsidiary of Colx Limited. The principal activity of the Company is that of the provision of specialised financial and business services. 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 101 'Reduced Disclosure Framework' and the Companies Act 2006. The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The Company's functional and presentational currency is GBP. The financial statements are rounded to the nearest pound. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement ∙the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers ∙the requirement in paragraph 38 of IAS 1 'Presentation of Financial Statements' to present comparative information in respect of: - paragraph 73(e) of IAS 16 Property, Plant and Equipment; - paragraph 118(e) of IAS 38 Intangible Assets; ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements of paragraphs 130(f)(ii), 130(f)(iii), 134(d)-134(f) and 135(c)-135(e) of IAS 36 Impairment of Assets. This information is included in the consolidated financial statements of Colx Limited as at 31 December 2025 and these financial statements may be obtained from Companies House. Page 4
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Going concern
In determining the appropriate basis of preparation for the annual report and financial statements for the period ended 31 December 2025, the Companies Directors ("the Directors") are required to consider whether the Company can continue in operational existence for the foreseeable future, being a period of at least 12 months following the approval of these financial statements. Board assessment Accounting standards require that 'the foreseeable future' for going concern assessment covers a period of at least twelve months from the date of approval of these financial statements, although those standards do not specify how far beyond twelve months the Directors should consider. In its going concern assessment, the Directors have considered the period from the date of approval of these financial statements to 30 September 2027 ('the going concern period'). The financial forecasts used for the going concern assessment are derived from financial projections for 2026 which run to September 2027 for the Company which have been subject to review and challenge by management and Directors. The Directors have approved the projections. The Directors have taken into account any uncertainties in revenue, known increases in cost bases and applied these to the forecasts prepared. The forecasts prepared by the Directors show that the Company has the ability to continue to operate with the funding facilities available to it for a period of at least 12 months from signing of these financial statements. The Directors therefore consider it appropriate for the financial statements to be prepared on a going concern basis.
| 2.4 | Revenue recognition
Revenue is earned within the United Kingdom and is recognised when the performance obligation in the contract has been performed. Transactional (Point in time) contracts The Company delivers specialist debt recovery and enforcement services that are transactional services for which revenue is recognised at the point in time when either a debt is recovered and remitted to the customer or the enforcement services are delivered.
| 2.5 | Leases
The Company has elected not to recognise right of use assets and lease liabilities for leases of low value assets and short term leases. The Company recognises the lease payments associated with these leases as an expense at the balance sheet date.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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. Page 5
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Pensions
The Company participates in a number of defined contribution schemes and contributions are charged to the income statement account in the year in which they are due. These schemes are funded and the payment of contributions is made to separately administered trust funds. The assets of these schemes are held separately from the Company.
| 2.9 | 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.
| 2.10 | 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 6
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | 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:
|  |  |  | Computer equipment | - | 33% | straight line
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.
| 2.11 | 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
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.
| 2.14 | Client Accounts
In accordance with the rules established by the Financial Conduct Authority the Company holds all client funds in segregated statutory trust client bank accounts. These client bank accounts comprise of cash collected on behalf of clients and the Company does not have any rights over these balances. Page 7
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| Staff costs were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 976,287 | 790,672
| Social security costs | 118,584 | 90,328
| Cost of defined contribution scheme | 17,998 | 14,998
|  | 1,112,869 | 895,998
| The pension costs exclude pension contributions paid by the Company on behalf of employees via a salary sacrifice arrangement. Staff costs for the year ending 31 December 2025 include amounts recharged from other group entities in respect of personnel who are not directly employed by the Company. The average monthly number of employees represents only individuals directly contracted by the Company.
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Operations | 9 | 13
Page 8
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 86,728
| At 31 December 2025 | 86,728
| Depreciation |
| At 1 January 2025 | 11,536
| Charge for the year on owned assets | 28,909
| At 31 December 2025 | 40,445
| Net book value |
| At 31 December 2025 | 46,283
| At 31 December 2024 | 75,192
Page 9
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 100,858 | 52,510
| Amounts owed by group undertakings | 1,740,199 | 1,753,045
| Other debtors | - | 54,818
| Prepayments and accrued income | 43,465 | 29,365
|  | 1,884,522 | 1,889,738
| Amounts due from parent and fellow subsidiary companies are repayable on demand and are not chargeable to interest.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 251,768 | 463,177
|  | 251,768 | 463,177
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,026 | 3,194
| Amounts owed to group undertakings | - | 1,159,387
| Corporation tax | 208,339 | -
| Other taxation and social security | 115,783 | 69,517
| Accruals and deferred income | 9,790 | 30,651
|  | 342,938 | 1,262,749
| Amounts due to fellow subsidiary companies are repayable on demand and are not chargeable to interest.
Page 10
ROSS & ROBERTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (8,292)
| Charged to other comprehensive income | 4,201
| At end of year | (4,091)
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (4,091) | (8,292)
|  | (4,091) | (8,292)
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,998 (2024 - £14,998). Contributions totalling Nil (2024 - Nil) were payable to the fund at the balance sheet date.
10. | Controlling party
Colx Limited is regarded by the directors as being the Company's ultimate parent company. Copies of accounts of Colx Limited may be obtained from Companies House, Cardiff, CF14 3UZ. The Directors consider there to be no single ultimate controlling party.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 24 July 2026 by Stephen Talbot (Senior statutory auditor) on behalf of Langtons Professional Services Limited.
Page 11