Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity false 2 2025-01-01 false 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05640303 2025-01-01 2025-12-31 05640303 2024-01-01 2024-12-31 05640303 2025-12-31 05640303 2024-12-31 05640303 c:Director3 2025-01-01 2025-12-31 05640303 c:Director4 2025-01-01 2025-12-31 05640303 d:CurrentFinancialInstruments 2025-12-31 05640303 d:CurrentFinancialInstruments 2024-12-31 05640303 d:Non-currentFinancialInstruments 2025-12-31 05640303 d:Non-currentFinancialInstruments 2024-12-31 05640303 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 05640303 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05640303 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 05640303 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05640303 d:ShareCapital 2025-12-31 05640303 d:ShareCapital 2024-12-31 05640303 d:SharePremium 2025-12-31 05640303 d:SharePremium 2024-12-31 05640303 d:CapitalRedemptionReserve 2025-12-31 05640303 d:CapitalRedemptionReserve 2024-12-31 05640303 d:RetainedEarningsAccumulatedLosses 2025-12-31 05640303 d:RetainedEarningsAccumulatedLosses 2024-12-31 05640303 c:OrdinaryShareClass1 2025-01-01 2025-12-31 05640303 c:OrdinaryShareClass1 2025-12-31 05640303 c:OrdinaryShareClass1 2024-12-31 05640303 c:FRS102 2025-01-01 2025-12-31 05640303 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05640303 c:FullAccounts 2025-01-01 2025-12-31 05640303 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05640303 6 2025-01-01 2025-12-31 05640303 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05640303 RANGEMORE GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
RANGEMORE GROUP LIMITED REGISTERED NUMBER: 05640303 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Fixed asset investments | 4 |  | 49,000 |  | 49,000
|  |  | 49,000 |  | 49,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 23,305 |  | 46,958 |
|  | 23,305 |  | 46,958 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (1,950) |
Net current assets |  |  | 23,305 |  | 45,008
Total assets less current liabilities |  |  | 72,305 |  | 94,008
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (43,434)
Net assets excluding pension asset |  |  | 72,305 |  | 50,574
Net assets |  |  | 72,305 |  | 50,574
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 22,222 |  | 20,000
Share Premium Account |  |  | 19,509 |  | -
Capital Redemption Reserve |  |  | 30,000 |  | 30,000
Profit And Loss Account |  |  | 574 |  | 574
|  |  | 72,305 |  | 50,574
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RANGEMORE GROUP LIMITED REGISTERED NUMBER: 05640303 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 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 by:
D Jaraj | J P Wesenberg
Director | Director
Date: 24 August 2026 |
The notes on pages 3 to 6 form part of these financial statements. Page 2
RANGEMORE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Rangemore Group Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (Registration number: 05640303). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 | 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.
| 2.3 | Finance costs
Finance costs are charged to profit or loss 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. Page 3
RANGEMORE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | 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.
| 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 | 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 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 49,000
| At 31 December 2025 | 49,000
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RANGEMORE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 22,305 | 41,833
| Other debtors | 1,000 | 5,125
|  | 23,305 | 46,958
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | - | 1,950
|  | - | 1,950
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | - | 43,434
|  | - | 43,434
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 22,222 (2024 - 20,000) Oridinary Class A shares of £1.00 each | 22,222 | 20,000
During the year 2,222 Ordinary A shares of £1.00 each were issued as part of the exercise of a share-based payments scheme. Page 5
RANGEMORE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share-based payments
A participating employee of the subsidiary undertaking, SFI Logistics Limited, was granted Enterprise Management Incentive ("EMI") share options over ordinary shares of £1 each in Rangemore Group Limited on 16 March 2022, at an exercise price of £9.78 per share. Per the specific financial criteria, stipulated in the EMI share option contract, the options could only be exercised on an exit event. On 4 June 2025 all 2,222 outstanding share options under the scheme were exercised. As at 31 December 2025 the company had no outstanding share options.
10. | Related party transactions
| The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of a group.
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