Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true false false 2025-01-01 2 No description of principal activity 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13877024 2025-01-01 2025-12-31 13877024 2024-01-01 2024-12-31 13877024 2025-12-31 13877024 2024-12-31 13877024 c:Director2 2025-01-01 2025-12-31 13877024 d:Buildings d:LongLeaseholdAssets 2025-12-31 13877024 d:Buildings d:LongLeaseholdAssets 2024-12-31 13877024 d:CurrentFinancialInstruments 2025-12-31 13877024 d:CurrentFinancialInstruments 2024-12-31 13877024 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13877024 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13877024 d:ShareCapital 2025-12-31 13877024 d:ShareCapital 2024-12-31 13877024 d:RetainedEarningsAccumulatedLosses 2025-12-31 13877024 d:RetainedEarningsAccumulatedLosses 2024-12-31 13877024 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13877024 c:OrdinaryShareClass1 2025-12-31 13877024 c:OrdinaryShareClass1 2024-12-31 13877024 c:FRS102 2025-01-01 2025-12-31 13877024 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13877024 c:FullAccounts 2025-01-01 2025-12-31 13877024 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13877024 2 2025-01-01 2025-12-31 13877024 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13877024 PERSPECTIVE PUBLISHING PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
PERSPECTIVE PUBLISHING PROPERTIES LIMITED REGISTERED NUMBER: 13877024 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,812,426 |  | 1,812,426
Current assets |  |  |  |  |
Cash at bank and in hand |  | 24,607 |  | 34,233 |
Creditors: amounts falling due within one year | 5 | (1,606,103) |  | (1,686,750) |
Net current liabilities |  |  | (1,581,496) |  | (1,652,517)
Net assets |  |  | 230,930 |  | 159,909
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 230,830 |  | 159,809
|  |  | 230,930 |  | 159,909
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 12 August 2026.
J Woods
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
PERSPECTIVE PUBLISHING PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Perspective Publishing Properties Limited is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Second Floor, 5 Maidstone Buildings Mews, London, SE1 1GN. 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 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
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. Page 2
PERSPECTIVE PUBLISHING PROPERTIES 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. Land and buildings are not depreciated.
| 2.6 | 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.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Long-term leasehold property
|  | £
| Cost |
| At 1 January 2025 | 1,812,426
| At 31 December 2025 | 1,812,426
| Net book value |
| At 31 December 2025 | 1,812,426
Page 3
PERSPECTIVE PUBLISHING PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,576,074 | 1,656,515
| Corporation tax | 23,536 | 23,742
| Other taxation and social security | 4,830 | 4,830
| Accruals | 1,663 | 1,663
|  | 1,606,103 | 1,686,750
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 4