Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2025-04-01 3 false The company specialises in investment activities.3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10013515 2025-04-01 2026-03-31 10013515 2024-04-01 2025-03-31 10013515 2026-03-31 10013515 2025-03-31 10013515 c:Director2 2025-04-01 2026-03-31 10013515 d:CurrentFinancialInstruments 2026-03-31 10013515 d:CurrentFinancialInstruments 2025-03-31 10013515 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 10013515 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10013515 d:ShareCapital 2026-03-31 10013515 d:ShareCapital 2025-03-31 10013515 d:RetainedEarningsAccumulatedLosses 2026-03-31 10013515 d:RetainedEarningsAccumulatedLosses 2025-03-31 10013515 c:OrdinaryShareClass1 2025-04-01 2026-03-31 10013515 c:OrdinaryShareClass1 2026-03-31 10013515 c:OrdinaryShareClass2 2025-04-01 2026-03-31 10013515 c:OrdinaryShareClass2 2026-03-31 10013515 c:OrdinaryShareClass3 2025-04-01 2026-03-31 10013515 c:OrdinaryShareClass3 2026-03-31 10013515 c:FRS102 2025-04-01 2026-03-31 10013515 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10013515 c:FullAccounts 2025-04-01 2026-03-31 10013515 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10013515 2 2025-04-01 2026-03-31 10013515 6 2025-04-01 2026-03-31 10013515 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 10013515 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 10013515 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10013515 DARLEY INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
DARLEY INVESTMENTS LTD REGISTERED NUMBER: 10013515 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Current asset investments | 4 | 1,785,249 |  | 1,887,888 |
Cash at bank and in hand | 5 | 8,792 |  | 4,017 |
|  | 1,794,041 |  | 1,891,905 |
Creditors: amounts falling due within one year | 6 | (1,258,344) |  | (1,439,347) |
Net current assets |  |  | 535,697 |  | 452,558
Total assets less current liabilities |  |  | 535,697 |  | 452,558
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (86,471) |  | (77,605)
Net assets |  |  | 449,226 |  | 374,953
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 3 |  | 3
Profit and loss account |  |  | 449,223 |  | 374,950
|  |  | 449,226 |  | 374,953
Page 1
DARLEY INVESTMENTS LTD REGISTERED NUMBER: 10013515 STATEMENT OF FINANCIAL POSITION (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 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 22 August 2026.
D P B Darley
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DARLEY INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Darley Investments Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Cowley, Uxbridge, Middlesex, England, UB8 2FX. The company specialises in investment activities. 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 | Interest and dividend income
Interest income is recognised in Statement of comprehensive income using the effective interest method. Dividend income is recognised in the Statement of comprehensive income when received.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting 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 reporting 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 reporting date. Page 3
DARLEY INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in listed company shares are remeasured to market value at each the Statement of financial position. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 the Statement of comprehensive income.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date. Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the Page 4
DARLEY INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the Statement of comprehensive income. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an 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.
| 2.9 | 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.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
4. | Current asset investments
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Listed investments | 1,785,249 | 1,887,888
|  | 1,785,249 | 1,887,888
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,792 | 4,017
|  | 8,792 | 4,017
Page 5
DARLEY INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 2,956 | -
| Other creditors | 1,252,888 | 1,436,847
| Accruals and deferred income | 2,500 | 2,500
|  | 1,258,344 | 1,439,347
7. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | 77,605
| Charged to the Statement of comprehensive income | 8,866
| At end of year | 86,471
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Revaluation of investment | 86,471 | 77,605
|  | 86,471 | 77,605
Page 6
DARLEY INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary A share of £1 | 1 | 1
|  | 1 Ordinary B share of £1 | 1 | 1
|  | 1 Ordinary C share of £1 | 1 | 1
|  |  | 3 | 3
| All classes of shares rank pari passu in every respect, except that dividends may be declared at different rates on different classes of shares.
9. | Reserves
Included within the reserves are £158,345 (2025 - £113,274) of unrealised profits that are non-distributable.
10. | Related party transactions
| Included within other creditors is an amount of £1,252,888 (2025 - £1,436,847) owed to the directors. The loan is interest free and repayable on demand.
11. | Ultimate controlling party
The ultimate controlling parties are the directors by virtue of their majority shareholding in the company.
Page 7