Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 1 No description of principal activity 0 2025-01-01 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11774489 2025-01-01 2025-12-31 11774489 2024-01-01 2024-12-31 11774489 2025-12-31 11774489 2024-12-31 11774489 c:Director1 2025-01-01 2025-12-31 11774489 d:CurrentFinancialInstruments 2025-12-31 11774489 d:CurrentFinancialInstruments 2024-12-31 11774489 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11774489 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11774489 d:ShareCapital 2025-12-31 11774489 d:ShareCapital 2024-12-31 11774489 d:RetainedEarningsAccumulatedLosses 2025-12-31 11774489 d:RetainedEarningsAccumulatedLosses 2024-12-31 11774489 c:FRS102 2025-01-01 2025-12-31 11774489 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11774489 c:FullAccounts 2025-01-01 2025-12-31 11774489 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11774489 6 2025-01-01 2025-12-31 11774489 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 11774489 WOODSTAR GROUP LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
WOODSTAR GROUP LTD REGISTERED NUMBER: 11774489 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors | 6 | 335,210 |  | 999,557 |
Cash at bank and in hand | 7 | 15,364 |  | 98,954 |
|  | 350,574 |  | 1,098,511 |
Creditors: amounts falling due within one year | 8 | (1,597,443) |  | (2,472,409) |
Net current liabilities |  |  | (1,246,869) |  | (1,373,898)
Net liabilities |  |  | (1,246,867) |  | (1,373,896)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | (1,246,870) |  | (1,373,899)
|  |  | (1,246,867) |  | (1,373,896)
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WOODSTAR GROUP LTD REGISTERED NUMBER: 11774489 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The director considers 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 director acknowledges his 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 by:
Richard Paul
Director
Date: 24 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Woodstar Group Ltd (the "Company") is a private company limited by share capital, incorporated under the UK Companies Act 2006 and is domiciled in England. The Company's registered office is located at 124 Finchley Road, London, NW3 5JS. 2.Accounting policies
| 2.1 | Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all reporting periods presented, unless otherwise stated.
| 2.2 | Basis of preparation of financial statements
The financial statements of the Company have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in conformity with Financial Reporting Standard 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company's accounting policies. Details of those estimates and/or judgments made in applying the Company's accounting policies towards the preparation of these financial statements that may be considered as yielding a significant risk of a material adjustment being made to the carrying amounts of assets and/or liabilities reported in the balance sheet during the next financial reporting period are disclosed in note 3 to the financial statements.
| 2.3 | Functional and presentational currency
Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency"). The functional currency of the Company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.
| 2.4 | Exemption from preparing consolidated financial statements
The Company is exempt from the requirement to prepare consolidated financial statements by virtue of sections 383 and 399 of the Companies Act 2006 as the Company and its subsidiary undertakings, both individually and on consolidation, are subject to the small companies regime. The financial statements therefore present information about the Company as an individual undertaking and not about its Group. Page 3
WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Going concern
The sole director at the time of approving these financial statements is of the opinion that based on current and expected operational performance, there is a reasonable expectation that the Company shall have adequate financial resources available at its disposal to continue in operational existence. The Company's principal creditor is a fellow wholly owned group undertaking whose management have provided appropriate confirmations to the Company and its directors that they will not seek repayment of amounts owed to them by the Company until such time as the Company can repay them and will continue to provide financial support as considered appropriate such that the Company may meet its other liabilities as they should fall due. For these reasons, the director of the Company has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern. The director therefore considers it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.
| 2.6 | Taxation
Taxation for the financial reporting period comprises of current (i.e. corporation) and deferred taxation which are recognised in profit or loss. Current taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date in the UK where the Company solely operates and generates taxable income. Deferred taxation is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date and are expected to apply when the related deferred tax asset/liability is realised/settled. Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised.
| 2.7 | Fixed asset investments
Fixed asset investments comprise of holdings in unlisted company shares of subsidiary undertakings. Such holdings are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at cost less provision for impairment at the balance sheet date. Page 4
WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form. Financial assets and liabilities are recognised in the balance sheet upon becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the Company's obligations are discharged, cancelled or expired. The measurement of specific financial assets, financial liabilities and equity is as outlined below in notes 2.9 to 2.12:
| 2.9 | Debtors
Debtors are initially measured at transaction price (i.e fair value) and subsequently held, at transaction price less provision for impairment of assets.
| 2.10 | Cash and cash equivalents
Cash balances are reported as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours and subject to an insignificant risk of changes in value. Cash balances are held at floating interest rates linked to UK bank rates.
| 2.11 | Creditors
Creditors are initially measured and subsequently held at transaction price (i.e fair value).
| 2.12 | Equity
Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issue or repurchase of said shares deducted from said share premium account.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the director is required to apply judgment and make estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other available sources based on historical experience and other factors that are considered to be relevant. Consequently, actual results may differ from that originally estimated. In the opinion of the director, there were no judgments, estimates and/or assumptions made in applying the principal accounting policies, outlined in note 2 of these financial statements, towards the preparation of these financial statements that may be considered as having a significant risk of causing a material adjustment to the carrying amount of assets and/or liabilities carried forward as at the balance sheet date where by which the actual future outcome observed may differ from that originally determined and reported. Page 5
WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 3.Judgments in applying accounting policies (continued)
4. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 1). In accordance with UK legislation, office holders (i.e. registered company directors or secretaries) of the Company are not employees of the Company on the grounds that they are not party to a contract with the Company that meets the criteria for status of an employee.
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 2
| At 31 December 2025 | 2
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by group undertakings | 332,464 | 333,384
| Other debtors | 2,746 | 666,173
|  | 335,210 | 999,557
| Amounts owed by group undertakings are unsecured, interest-free and repayable on demand with no fixed date of repayment. Other debtors falling due within one year are non-interest bearing and, in the opinion of the director, of a fair value not materially different to their carrying value. At the balance sheet date, the provision for impairment against debtors falling due within one year was £nil (2024: £nil)
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WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 15,364 | 98,954
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 66,946
| Amounts owed to group undertakings | 745,346 | 1,560,463
| Other creditors | 7,097 | -
| Accruals and deferred income | 845,000 | 845,000
|  | 1,597,443 | 2,472,409
| Amounts owed to group undertakings are unsecured, interest-free and repayable on demand with no fixed date of repayment.
9. | Financial instruments
The Company held no financial instruments that would require specific disclosure under sections 1.12, 11 or 12 of Financial Reporting Standard 102 and paragraph 36 of Schedule 1 to the Companies Act 2006.
10. | Related party transactions
| The Company has taken advantage of exemptions provided by Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions undertaken or balances carried forward as at the balance sheet date between the Company and its fellow wholly-owned group undertakings. At the balance sheet date, companies and partnerships under common control were owed £7,097 by (2024: £650,000 was owed to) the Company in respect of interest-free and unsecured loan accounts. Amounts owed towards the loan accounts are repayable on demand with no fixed date of repayment. There were no other related party transactions and/or period end balances to report in accordance with the UK Companies Act 2006 and Section 1A of Financial Reporting Standard 102 as part of these financial statements.
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WOODSTAR GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Controlling party
The immediate parent undertaking of the Company is B12 Ltd by virtue of a 100% interest in the total issued share capital of the Company. B12 Ltd is the parent undertaking of the smallest group to consolidate these financial statements. The registered office of B12 Ltd is located at 124 Finchley Road, London, NW3 5JS. Copies of the aforementioned consolidated financial statements for B12 Ltd are not publicly available by virtue of exemptions available under sections 383 and 399 of the Companies Act 2006 as B12 Ltd and its subsidiary undertakings, both individually and on consolidation, are subject to the small companies regime.
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