Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10928098 2025-01-01 2025-12-31 10928098 2024-01-01 2024-12-31 10928098 2025-12-31 10928098 2024-12-31 10928098 c:Director1 2025-01-01 2025-12-31 10928098 d:Buildings 2025-01-01 2025-12-31 10928098 d:Buildings 2025-12-31 10928098 d:Buildings 2024-12-31 10928098 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10928098 d:FurnitureFittings 2025-01-01 2025-12-31 10928098 d:FurnitureFittings 2025-12-31 10928098 d:FurnitureFittings 2024-12-31 10928098 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10928098 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10928098 d:CurrentFinancialInstruments 2025-12-31 10928098 d:CurrentFinancialInstruments 2024-12-31 10928098 d:Non-currentFinancialInstruments 2025-12-31 10928098 d:Non-currentFinancialInstruments 2024-12-31 10928098 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10928098 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10928098 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 10928098 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10928098 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-12-31 10928098 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 10928098 d:ShareCapital 2025-12-31 10928098 d:ShareCapital 2024-12-31 10928098 d:RevaluationReserve 2025-12-31 10928098 d:RevaluationReserve 2024-12-31 10928098 d:RetainedEarningsAccumulatedLosses 2025-12-31 10928098 d:RetainedEarningsAccumulatedLosses 2024-12-31 10928098 c:FRS102 2025-01-01 2025-12-31 10928098 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10928098 c:FullAccounts 2025-01-01 2025-12-31 10928098 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10928098 5 2025-01-01 2025-12-31 10928098 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 10928098 EVERETT ROAD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
EVERETT ROAD LIMITED REGISTERED NUMBER: 10928098 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 825,694 |  | 836,795
|  |  | 825,694 |  | 836,795
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 64 |
Cash at bank and in hand | 7 | 22,613 |  | 15,130 |
|  | 22,613 |  | 15,194 |
Creditors: amounts falling due within one year | 8 | (80,826) |  | (78,340) |
Net current liabilities |  |  | (58,213) |  | (63,146)
Total assets less current liabilities |  |  | 767,481 |  | 773,649
Creditors: amounts falling due after more than one year |  |  | (590,050) |  | (590,050)
Net assets |  |  | 177,431 |  | 183,599
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 265,750 |  | 265,750
Profit and loss account |  |  | (88,419) |  | (82,251)
|  |  | 177,431 |  | 183,599
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 30 July 2026. Page 1
EVERETT ROAD LIMITED REGISTERED NUMBER: 10928098 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
John Berry
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
EVERETT ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Everett Road Limited is a private company limited by shares, registered in England and Wales. Its registered office is at 8 Newton Road, Urmston, Manchester, M41 5AE. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
EVERETT ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. 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:
|  |  |  | Freehold property | - |  |
|  |  |  | 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.
| 2.6 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.7 | 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. Page 4
EVERETT ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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. 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.
| 2.9 | 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
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4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
5. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 820,000 | 55,503 | 875,503
| At 31 December 2025 | 820,000 | 55,503 | 875,503
| Depreciation |  |  |
| At 1 January 2025 | - | 38,708 | 38,708
| Charge for the year on owned assets | - | 11,101 | 11,101
| At 31 December 2025 | - | 49,809 | 49,809
| Net book value |  |  |
| At 31 December 2025 | 820,000 | 5,694 | 825,694
| At 31 December 2024 | 820,000 | 16,795 | 836,795
Page 5
EVERETT ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 64
|  | - | 64
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 22,613 | 15,130
|  | 22,613 | 15,130
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 78,978 | 76,816
| Accruals and deferred income | 1,848 | 1,524
|  | 80,826 | 78,340
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank Loan | 590,050 | 590,050
|  | 590,050 | 590,050
| Details of security provided:
Mortgage of £590,050 is secured by first legal charge over the company properties Flat 38A & Flats 1,2,3,4,5, 38 Everett Road, West Didsbury Manchester M20 3DZ. Page 6
EVERETT ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 590,050 | 590,050
|  | 590,050 | 590,050
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 590,050 | 590,050
|  | 590,050 | 590,050
|  | 590,050 | 590,050
11. | Related party transactions
| During the year fees were charged for repairs of £1,620 (2024: £10,750 by JMB Heating & Gas Limited a company registered in England of which John Berry is director and 100% shareholder
Page 7