Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 0 No description of principal activity 2025-01-01 false false 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09206034 2025-01-01 2025-12-31 09206034 2024-01-01 2024-12-31 09206034 2025-12-31 09206034 2024-12-31 09206034 c:Director1 2025-01-01 2025-12-31 09206034 d:CurrentFinancialInstruments 2025-12-31 09206034 d:CurrentFinancialInstruments 2024-12-31 09206034 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09206034 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09206034 d:ShareCapital 2025-12-31 09206034 d:ShareCapital 2024-12-31 09206034 d:RetainedEarningsAccumulatedLosses 2025-12-31 09206034 d:RetainedEarningsAccumulatedLosses 2024-12-31 09206034 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09206034 c:OrdinaryShareClass1 2025-12-31 09206034 c:OrdinaryShareClass1 2024-12-31 09206034 c:FRS102 2025-01-01 2025-12-31 09206034 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09206034 c:FullAccounts 2025-01-01 2025-12-31 09206034 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09206034 2 2025-01-01 2025-12-31 09206034 6 2025-01-01 2025-12-31 09206034 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09206034 INNOVA MILL (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
INNOVA MILL (HOLDINGS) LIMITED REGISTERED NUMBER: 09206034 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 538,747 |  | 537,747
|  |  | 538,747 |  | 537,747
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 89,894 |  | 87,841 |
|  | 89,894 |  | 87,841 |
Creditors: amounts falling due within one year | 6 | (4,981) |  | (5,155) |
Net current assets |  |  | 84,913 |  | 82,686
Total assets less current liabilities |  |  | 623,660 |  | 620,433
Net assets |  |  | 623,660 |  | 620,433
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 300 |  | 300
Profit and loss account |  |  | 623,360 |  | 620,133
|  |  | 623,660 |  | 620,433
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INNOVA MILL (HOLDINGS) LIMITED REGISTERED NUMBER: 09206034 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 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 by:
Mr J Morrish
Director
Date: 23 June 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
INNOVA MILL (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Innova Mill Holdings Limited, 09206034, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address and principal place of business at Unit 83 Mochdre Industrial Estate, Newtown, Powys, SY16 4LE 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: Turnover comprises revenue recognised by the company in respect of its share of profits and losses from its investment in Innova Mill.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | 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. Page 3
INNOVA MILL (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 537,747
| Additions | 1,000
| At 31 December 2025 | 538,747
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 89,894 | 87,841
|  | 89,894 | 87,841
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxation and social security | 677 | 704
| Other creditors | 4,304 | 4,451
|  | 4,981 | 5,155
Page 4
INNOVA MILL (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 300 (2024 - 300) Ordinary shares of £1.00 each | 300 | 300
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