Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false false Holding company false 2025-01-01 0 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15738502 2025-01-01 2025-12-31 15738502 2024-05-24 2024-12-31 15738502 2025-12-31 15738502 2024-12-31 15738502 c:Director1 2025-01-01 2025-12-31 15738502 c:Director2 2025-01-01 2025-12-31 15738502 d:Buildings 2025-01-01 2025-12-31 15738502 d:Buildings 2025-12-31 15738502 d:Buildings 2024-12-31 15738502 d:CurrentFinancialInstruments 2025-12-31 15738502 d:CurrentFinancialInstruments 2024-12-31 15738502 d:Non-currentFinancialInstruments 2025-12-31 15738502 d:Non-currentFinancialInstruments 2024-12-31 15738502 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 15738502 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 15738502 d:ShareCapital 2025-12-31 15738502 d:ShareCapital 2024-12-31 15738502 d:RetainedEarningsAccumulatedLosses 2025-12-31 15738502 d:RetainedEarningsAccumulatedLosses 2024-12-31 15738502 c:FRS102 2025-01-01 2025-12-31 15738502 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15738502 c:FullAccounts 2025-01-01 2025-12-31 15738502 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15738502 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 15738502 HAWAII PROPCO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
HAWAII PROPCO LIMITED REGISTERED NUMBER: 15738502 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,712,508 |  | 846,313
|  |  | 2,712,508 |  | 846,313
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 294,001 |  | 144,001 |
|  | 294,001 |  | 144,001 |
Total assets less current liabilities |  |  | 3,006,509 |  | 990,314
Creditors: amounts falling due after more than one year | 6 |  | (3,153,066) |  | (1,003,680)
Net liabilities |  |  | (146,557) |  | (13,366)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (146,558) |  | (13,367)
|  |  | (146,557) |  | (13,366)
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 period 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 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 11 August 2026.
X Bardy | J Olley
Director | Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
HAWAII PROPCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Hawaii Propco Limited (15738502) is a private company limited by shares and registered in England & Wales. The address of its registered office is 1st Floor 99 Bishopsgate, London, EC2M 3XD. 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 | 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.
| 2.3 | 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 is not depreciated. Depreciation on other assets 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 land and property | - | when the assets are ready to use
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.
| 2.4 | 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.
| 2.5 | Creditors
Other financial liabilities, including amounts due to group undertakings, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
HAWAII PROPCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
3. | Employees
The Company has no employees other than the directors, who did not receive any remuneration.
4. | Tangible fixed assets
|  | Freehold land and property
|  | £
| Cost or valuation |
| At 1 January 2025 | 846,313
| Additions | 1,866,195
| At 31 December 2025 | 2,712,508
| Net book value |
| At 31 December 2025 | 2,712,508
| At 31 December 2024 | 846,313
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 294,001 | 144,001
|  | 294,001 | 144,001
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,153,066 | 1,003,680
|  | 3,153,066 | 1,003,680
Page 3
HAWAII PROPCO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Related party transactions
| The company is exempt from disclosing other related party transactions as they are with companies that are wholly owed within the group.
Page 4