Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 0 2025-04-01 false No description of principal activity 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01411007 2025-04-01 2026-03-31 01411007 2024-04-01 2025-03-31 01411007 2026-03-31 01411007 2025-03-31 01411007 c:Director1 2025-04-01 2026-03-31 01411007 d:FreeholdInvestmentProperty 2026-03-31 01411007 d:FreeholdInvestmentProperty 2025-03-31 01411007 d:CurrentFinancialInstruments 2026-03-31 01411007 d:CurrentFinancialInstruments 2025-03-31 01411007 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 01411007 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01411007 d:ShareCapital 2026-03-31 01411007 d:ShareCapital 2025-03-31 01411007 d:InvestmentPropertiesRevaluationReserve 2025-04-01 2026-03-31 01411007 d:InvestmentPropertiesRevaluationReserve 2026-03-31 01411007 d:InvestmentPropertiesRevaluationReserve 2025-03-31 01411007 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 01411007 d:RetainedEarningsAccumulatedLosses 2026-03-31 01411007 d:RetainedEarningsAccumulatedLosses 2025-03-31 01411007 c:OrdinaryShareClass1 2025-04-01 2026-03-31 01411007 c:OrdinaryShareClass1 2026-03-31 01411007 c:OrdinaryShareClass1 2025-03-31 01411007 c:FRS102 2025-04-01 2026-03-31 01411007 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01411007 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01411007 c:AbridgedAccounts 2025-04-01 2026-03-31 01411007 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 01411007 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 01411007 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01411007 ROY FRANK PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
ROY FRANK PROPERTIES LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
ROY FRANK PROPERTIES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ROY FRANK PROPERTIES LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roy Frank Properties Limited for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Roy Frank Properties Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Roy Frank Properties Limited and state those matters that we have agreed to state to the Board of directors of Roy Frank Properties Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roy Frank Properties Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Roy Frank Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roy Frank Properties Limited. You consider that Roy Frank Properties Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Roy Frank Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 14 August 2026 Page 1
ROY FRANK PROPERTIES LIMITED REGISTERED NUMBER: 01411007 BALANCE SHEET AS AT 31 MARCH 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Investment property | 3 |  | 820,000 |  | 820,000
|  |  | 820,000 |  | 820,000
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 8,492 |  | 6,661 |
Cash at bank and in hand | 5 | 14,518 |  | 15,739 |
|  | 23,010 |  | 22,400 |
Creditors: amounts falling due within one year | 6 | (6,942) |  | (8,894) |
NET CURRENT ASSETS |  |  | 16,068 |  | 13,506
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 836,068 |  | 833,506
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (129,006) |  | (129,006) |
|  |  | (129,006) |  | (129,006)
NET ASSETS |  |  | 707,062 |  | 704,500
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Investment property reserve | 9 |  | 549,974 |  | 549,974
Profit and loss account | 9 |  | 156,988 |  | 154,426
|  |  | 707,062 |  | 704,500
Page 2
ROY FRANK PROPERTIES LIMITED REGISTERED NUMBER: 01411007 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies 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 14 August 2026.
E F SHAPIRO
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.ACCOUNTING POLICIES
| 1.1 | 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 1.2 | 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. Page 4
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.ACCOUNTING POLICIES (CONTINUED)
| 1.3 | 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.
| 1.4 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 1.5 | 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.
| 1.6 | 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. 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.
| 1.7 | 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. Page 5
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1.ACCOUNTING POLICIES (CONTINUED)
| 1.8 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 1.9 | 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.
2. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL)
Page 6
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 April 2025 | 820,000
| AT 31 MARCH 2026 | 820,000
The 2026 valuations were made by the directors, on an open market value basis.
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| REVALUATION RESERVES |  |
| At 1 April 2025 | 549,974 | 549,974
| AT 31 MARCH 2026 | 549,974 | 549,974
4. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 8,492 | 6,661
|  | 8,492 | 6,661
5. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,518 | 15,739
Page 7
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals and deferred income | 1,650 | 1,650
| Corporation tax | 5,292 | 7,244
|  | 6,942 | 8,894
7. | DEFERRED TAXATION
|  | 2026
|  | £
| At beginning of year | (129,006)
| AT END OF YEAR | (129,006)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Deferred tax brought forward | (129,006) | (129,006)
|  | (129,006) | (129,006)
8. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 8
ROY FRANK PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | RESERVES
Investment property revaluation reserve Investment properties are carried at fair value with changes at each reporting date recognised in profit or loss. The revaluation reserve is a non distributable reserve to reflect the unrealised gains over and above the cost of of investment properties. Profit & loss account This includes all current and prior period retained profits and losses.
Page 9