Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 1 2025-01-01 No description of principal activity true true false 1 true 06743518 2025-01-01 2025-12-31 06743518 2024-01-01 2024-12-31 06743518 2025-12-31 06743518 2024-12-31 06743518 c:Director2 2025-01-01 2025-12-31 06743518 d:CurrentFinancialInstruments 2025-12-31 06743518 d:CurrentFinancialInstruments 2024-12-31 06743518 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06743518 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06743518 d:ShareCapital 2025-12-31 06743518 d:ShareCapital 2024-12-31 06743518 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06743518 d:RetainedEarningsAccumulatedLosses 2025-12-31 06743518 d:RetainedEarningsAccumulatedLosses 2024-12-31 06743518 c:OrdinaryShareClass1 2025-01-01 2025-12-31 06743518 c:OrdinaryShareClass1 2025-12-31 06743518 c:OrdinaryShareClass1 2024-12-31 06743518 c:EntityHasNeverTraded 2025-01-01 2025-12-31 06743518 c:FRS102 2025-01-01 2025-12-31 06743518 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06743518 c:FullAccounts 2025-01-01 2025-12-31 06743518 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06743518 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered Number:06743518 AIRBORNE ASSAULT TRADING LIMITED UNAUDITED FINANCIAL STATEMENTS PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
AIRBORNE ASSAULT TRADING LIMITED
CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
AIRBORNE ASSAULT TRADING LIMITED REGISTERED NUMBER:06743518
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Notes |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 6,445 |  | 6,445 |
|  | 6,445 |  | 6,445 |
Creditors: amounts falling due within one year | 5 | (6,802) |  | (6,802) |
Net current liabilities |  |  | (357) |  | (357)
Total assets less current liabilities |  |  | (357) |  | (357)
Net liabilities |  |  | (357) |  | (357)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account | 7 |  | (358) |  | (358)
|  |  | (357) |  | (357)
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AIRBORNE ASSAULT TRADING LIMITED REGISTERED NUMBER:06743518
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 profit and loss account 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 13 August 2026.
M Pitt
Director
The notes on pages 3 to 6 form part of these financial statements. - 2 -
AIRBORNE ASSAULT TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Airbourne Assualt Trading Limited is a private Company, limited by shares, registered in England and Wales. The address of the registered office is Airborne Assault Limited Regimental Headquarters, Merville Barracks, Circular Road South, Essex, CO2 7UT. The Company is dormant. 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.
| 2.2 | Going concern
The Company has net liabilities of £357 at the year-end which includes amounts due to fellow group undertakings of £5,101. The Trustees of Airborne Assault Limited have confirmed at the date of signing these accounts that it is the intention of the Trustees of the group to continue to support the Company to enable it to continue to meet its liabilities as they fall due and for a minimum period of twelve months from the date of approval of the financial statements. Accordingly, these financial statements are prepared on a going concern basis.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. - 3 -
AIRBORNE ASSAULT TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments (continued)
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. - 4 -
AIRBORNE ASSAULT TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
No significant judgements and estimates have been made in the preparation of the financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 5,101 | 5,101
| Other creditors | 1,701 | 1,701
|  | 6,802 | 6,802
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AIRBORNE ASSAULT TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7. | Reserves
Profit and loss account The profit and loss account represents the Company's accumulated profits and losses, less dividends paid. The reserve is available for distribution to the shareholder.
8. | Related party transactions
| The Company has taken advantage of the exemption under FRS 102 to not disclose transactions with The Parachute Regiment and Airborne Forces Charity and its subsidiary undertakings, as the Company is a wholly owned subsidiary.
9. | Controlling party
The immediate parent undertaking is Airborne Assault Limited, a Charitable Company incorporated in England and Wales. The ultimate parent undertaking is The Parachute Regiment and Airborne Forces Charity, a Charitable Company incorporated in England and Wales. The largest and smallest group for which the Company's results are included is headed by The Parachute Regiment and Airborne Forces Charity. Copies of the consolidated financial statements of The Parachute Regiment and Airborne Forces Charity are publicly available from RHQ Para, Merville Barracks, Colchester, Essex, CO2 7UT.
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