Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 No description of principal activity false 2024-12-01 false 5 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08786525 2024-12-01 2025-11-30 08786525 2023-12-01 2024-11-30 08786525 2025-11-30 08786525 2024-11-30 08786525 c:Director5 2024-12-01 2025-11-30 08786525 d:PatentsTrademarksLicencesConcessionsSimilar 2025-11-30 08786525 d:PatentsTrademarksLicencesConcessionsSimilar 2024-11-30 08786525 d:CurrentFinancialInstruments 2025-11-30 08786525 d:CurrentFinancialInstruments 2024-11-30 08786525 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 08786525 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08786525 d:ShareCapital 2025-11-30 08786525 d:ShareCapital 2024-11-30 08786525 d:RetainedEarningsAccumulatedLosses 2025-11-30 08786525 d:RetainedEarningsAccumulatedLosses 2024-11-30 08786525 c:FRS102 2024-12-01 2025-11-30 08786525 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08786525 c:FullAccounts 2024-12-01 2025-11-30 08786525 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08786525 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-12-01 2025-11-30 08786525 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 08786525 COV-A-BLIND LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
COV-A-BLIND LTD REGISTERED NUMBER: 08786525 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 2,266 |  | 2,610
Current assets |  |  |  |  |
Stocks |  | 91,208 |  | 92,221 |
Debtors: amounts falling due within one year | 5 | 14,072 |  | 14,693 |
Cash at bank and in hand |  | 2,401 |  | 9,517 |
|  | 107,681 |  | 116,431 |
Creditors: amounts falling due within one year | 6 | (161,088) |  | (162,969) |
Net current liabilities |  |  | (53,407) |  | (46,538)
Net liabilities |  |  | (51,141) |  | (43,928)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | (51,144) |  | (43,931)
|  |  | (51,141) |  | (43,928)
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COV-A-BLIND LTD REGISTERED NUMBER: 08786525 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 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 19 August 2026.
O Gualtieri
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
COV-A-BLIND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Cov-A-Blind Ltd ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is 16 Lockfield Avenue, Enfield, England, EN3 7PX. 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 | Going concern
The Company continues to have the support of entities under common control and the accounts have therefore been prepared on the going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of income and retained earnings except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.4 | 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. Page 3
COV-A-BLIND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to the Statement of income and retained earnings 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.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.9 | 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.
| 2.10 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
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COV-A-BLIND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 December 2024 | 3,441
| At 30 November 2025 | 3,441
| Amortisation |
| At 1 December 2024 | 831
| Charge for the year on owned assets | 344
| At 30 November 2025 | 1,175
| Net book value |
| At 30 November 2025 | 2,266
| At 30 November 2024 | 2,610
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 354 | 220
| Other debtors | 13,718 | 14,473
|  | 14,072 | 14,693
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COV-A-BLIND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,365 | 3,756
| Other taxation and social security | - | 274
| Other creditors | 156,023 | 157,239
| Accruals and deferred income | 1,700 | 1,700
|  | 161,088 | 162,969
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