Caseware UK (AP4) 2024.0.164 2024.0.164 No description of principal activity true false 2 false 2024-05-01 2 false 13662438 2024-05-01 2025-10-31 13662438 2023-05-01 2024-04-30 13662438 2025-10-31 13662438 2024-04-30 13662438 c:Director1 2024-05-01 2025-10-31 13662438 d:CurrentFinancialInstruments 2025-10-31 13662438 d:CurrentFinancialInstruments 2024-04-30 13662438 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 13662438 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13662438 d:ShareCapital 2025-10-31 13662438 d:ShareCapital 2024-04-30 13662438 d:RetainedEarningsAccumulatedLosses 2025-10-31 13662438 d:RetainedEarningsAccumulatedLosses 2024-04-30 13662438 c:FRS102 2024-05-01 2025-10-31 13662438 c:Audited 2024-05-01 2025-10-31 13662438 c:FullAccounts 2024-05-01 2025-10-31 13662438 c:PrivateLimitedCompanyLtd 2024-05-01 2025-10-31 13662438 c:SmallCompaniesRegimeForAccounts 2024-05-01 2025-10-31 13662438 e:PoundSterling 2024-05-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 13662438
| Svella Estates Limited Annual report - filing copy 31 October 2025 |
Svella Estates Limited
Balance sheet At 31 October 2025
|  | 31 October |  | 30 April
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors | 6 | 75,662 |  | 470,907 |
|  | 75,662 |  | 470,907 |
Creditors: amounts falling due within one year | 7 | (55,217) |  | (386,208) |
Net current assets |  |  | 20,445 |  | 84,699
Total assets less current liabilities |  |  | 20,447 |  | 84,701
Net assets |  |  | 20,447 |  | 84,701
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 20,446 |  | 84,700
Total equity |  |  | 20,447 |  | 84,701
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 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 14 July 2026.
W A Tinkler
Director Company registered number: 13662438
1
Svella Estates Limited
Notes to the financial statements Period ended 31 October 2025
1. | General information
Svella Estates Limited (the 'company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is given in the company information page of these financial statements.
2. | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. 3.Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.
| 3.1 | Basis of preparation of financial statements
The financial statements are prepared on a going concern basis and under the historical cost convention. They are presented in pounds sterling and rounded to the nearest pound. These financial statements are the company's separate financial statements. The company is exempt by virtue of Section 400 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the basis that it is itself a subsidiary undertaking and is included in the consolidated financial statements of its parent undertaking, Svella Plc, which are publicly available. The previous reporting period of 12 months from 1 May 2023 to 30 April 2024 is shorter compared to the current period, which is 18 months to 31 October 2025. As such, the comparative amounts presented in the financial statements are not directly comparable.
| 3.2 | Going concern
The company meets its working capital requirements through its operating cash flows, with the support of its ultimate parent company, Svella Plc. The directors have prepared financial forecasts which, having regard for reasonably possible changes in trading performance as a result of the current economic environment, indicate that the company will maintain sufficient financial headroom to enable it to continue meeting its liabilities as they fall due in the normal course of business for at least the next twelve months following approval of these financial statements. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. 2
Svella Estates Limited
Notes to the financial statements Period ended 31 October 2025 3.Accounting policies (continued)
| 3.3 | Current and deferred taxation
Current tax is the amount of income tax payable in respect of the taxable profit for the current or past reporting periods. It is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences arise from the inclusion of transactions and events in the financial statements in periods different from those in which they are assessed for tax. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
| 3.4 | Fixed asset investments
Investments in subsidiary undertakings are measured at cost less accumulated impairment losses.
| 3.5 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade accounts payable, cash and bank balances, and loans to or from related parties, including fellow group companies. All such instruments are due within one year and are measured, initially and subsequently, at the transaction price. At the end of each reporting period, financial assets are assessed for impairment, and their carrying value reduced if necessary. Any impairment charge is recognised in the profit and loss account.
| 3.6 | 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.
4. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024: 2).
3
Svella Estates Limited
Notes to the financial statements Period ended 31 October 2025
5. | Fixed asset investments
|  | Investments in subsidiaries
|  | £
| Cost |
| At 1 May 2024 | 125,127
| At 31 October 2025 | 125,127
| Impairment |
| At 1 May 2024 | 125,125
| At 31 October 2025 | 125,125
| Net book value |
| At 31 October 2025 | 2
| At 30 April 2024 | 2
4
Svella Estates Limited
Notes to the financial statements Period ended 31 October 2025
6. | Debtors
|  |  |  |  | 31 October | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 75,662 | 470,907
|  | 75,662 | 470,907
7. | Creditors: amounts falling due within one year
|  |  |  |  | 31 October | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 39,846 | 376,831
| Accruals and deferred income | 15,371 | 9,377
|  | 55,217 | 386,208
8. | Parent undertaking preparing consolidated financial statement
The company is a subsidiary undertaking of Svella Plc, Fifteen Montgomery Way, Rosehill Industrial Estate, Carlisle, CA1 2RW. The smallest group in which the results of the company are consolidated is headed by Cubby Group Limited, a company registered in England and Wales. The largest group in which the results of the company are consolidated is headed by Svella Plc, a company registered in England and Wales. The consolidated financial statements of the group are available to the public and may be obtained from its registered address Fifteen Montgomery Way, Rosehill Industrial Estate, Carlisle, CA1 2RW.
9. | Audit
These accounts have been subject to audit, however under section 444 of the Companies Act 2006, the company has chosen not to file a copy of the profit and loss account (and related notes). Therefore, the audit report on the financial statements has also been removed for filing purposes. The audit report was signed on 14 July 2026 by Peter Sym (Senior Statutory Auditor), for and on behalf of UNW LLP, Statutory Auditor, Newcastle upon Tyne. The audit report gave an unqualified opinion.
5