Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 1 41000 - Development of building projects 2025-01-01 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07056988 2025-12-31 07056988 2025-01-01 2025-12-31 07056988 2024-01-01 2024-12-31 07056988 2024-12-31 07056988 c:Director1 2025-01-01 2025-12-31 07056988 d:CurrentFinancialInstruments 2025-12-31 07056988 d:CurrentFinancialInstruments 2024-12-31 07056988 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 07056988 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07056988 d:ShareCapital 2025-12-31 07056988 d:ShareCapital 2024-12-31 07056988 d:SharePremium 2025-12-31 07056988 d:SharePremium 2024-12-31 07056988 d:RetainedEarningsAccumulatedLosses 2025-12-31 07056988 d:RetainedEarningsAccumulatedLosses 2024-12-31 07056988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-12-31 07056988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-12-31 07056988 c:FRS102 2025-01-01 2025-12-31 07056988 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07056988 c:FullAccounts 2025-01-01 2025-12-31 07056988 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07056988 2 2025-01-01 2025-12-31 07056988 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 07056988 P&B ADDITIONS LIMITED UNAUDITED PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
P&B ADDITIONS LIMITED REGISTERED NUMBER: 07056988 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Fixed assets held for sale |  | 1,209,261 |  | 2,607,262 |
Debtors: amounts falling due within one year | 3 | 58,157 |  | 145,262 |
Current asset investments | 4 | 2,717,414 |  | 2,111,734 |
Cash at bank and in hand | 5 | 569,438 |  | 39,087 |
|  | 4,554,270 |  | 4,903,345 |
Creditors: amounts falling due within one year | 6 | (2,848,771) |  | (3,264,091) |
Net current assets |  |  | 1,705,499 |  | 1,639,254
Total assets less current liabilities |  |  | 1,705,499 |  | 1,639,254
Net assets |  |  | 1,705,499 |  | 1,639,254
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 125 |  | 125
Share premium account |  |  | 999,975 |  | 999,975
Profit and loss account |  |  | 705,399 |  | 639,154
|  |  | 1,705,499 |  | 1,639,254
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P&B ADDITIONS LIMITED REGISTERED NUMBER: 07056988 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:
................................................ Charles Wardlaw
Director
Date: 24 August 2026
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P&B ADDITIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies
| 1.1 | 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 requirements 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:
| 1.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.3 | Taxation
Tax is recognised in profit or loss 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 balance sheet date in the countries where the Company operates and generates income.
| 1.4 | 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.
| 1.5 | 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.
| 1.6 | 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. Page 3
P&B ADDITIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.7 | 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. 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. 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. 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.
2. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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P&B ADDITIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 58,157 | 145,262
|  | 58,157 | 145,262
4. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 1,182,543 | 1,126,863
| Unlisted investments | 1,534,871 | 984,871
|  | 2,717,414 | 2,111,734
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 569,438 | 39,087
|  | 569,438 | 39,087
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 17,868
| Other creditors | 2,839,771 | 3,237,223
| Accruals and deferred income | 9,000 | 9,000
|  | 2,848,771 | 3,264,091
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P&B ADDITIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 1,751,980 | 1,165,948
8. | Related party transactions
| At the balance sheet date, the company owed the director/shareholder C Wardlaw £2,839,771 (2024: £3,237,223) included within other creditors. The loans are interest free and there are no strict repayment terms in place.
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