Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31true2024-02-01falseNo description of principal activity85trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12384414 2024-02-01 2025-01-31 12384414 2023-02-01 2024-01-31 12384414 2025-01-31 12384414 2024-01-31 12384414 2023-02-01 12384414 2 2024-02-01 2025-01-31 12384414 2 2023-02-01 2024-01-31 12384414 3 2024-02-01 2025-01-31 12384414 d:Director2 2024-02-01 2025-01-31 12384414 e:PlantMachinery 2024-02-01 2025-01-31 12384414 e:PlantMachinery 2025-01-31 12384414 e:PlantMachinery 2024-01-31 12384414 e:PlantMachinery e:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12384414 e:ComputerEquipment 2024-02-01 2025-01-31 12384414 e:ComputerEquipment 2025-01-31 12384414 e:ComputerEquipment 2024-01-31 12384414 e:ComputerEquipment e:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12384414 e:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 12384414 e:CurrentFinancialInstruments 2025-01-31 12384414 e:CurrentFinancialInstruments 2024-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2025-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2024-01-31 12384414 e:ShareCapital 2024-02-01 2025-01-31 12384414 e:ShareCapital 2025-01-31 12384414 e:ShareCapital 2023-02-01 2024-01-31 12384414 e:ShareCapital 2024-01-31 12384414 e:ShareCapital 2023-02-01 12384414 e:SharePremium 2024-02-01 2025-01-31 12384414 e:SharePremium 2025-01-31 12384414 e:SharePremium 2 2024-02-01 2025-01-31 12384414 e:SharePremium 3 2024-02-01 2025-01-31 12384414 e:SharePremium 2023-02-01 2024-01-31 12384414 e:SharePremium 2024-01-31 12384414 e:SharePremium 2023-02-01 12384414 e:SharePremium 2 2023-02-01 2024-01-31 12384414 e:OtherMiscellaneousReserve 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 2025-01-31 12384414 e:OtherMiscellaneousReserve 2 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 3 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 2023-02-01 2024-01-31 12384414 e:OtherMiscellaneousReserve 2024-01-31 12384414 e:OtherMiscellaneousReserve 2023-02-01 12384414 e:OtherMiscellaneousReserve 2 2023-02-01 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 3 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2023-02-01 12384414 e:RetainedEarningsAccumulatedLosses 2 2023-02-01 2024-01-31 12384414 d:OrdinaryShareClass1 2024-02-01 2025-01-31 12384414 d:OrdinaryShareClass1 2025-01-31 12384414 d:OrdinaryShareClass1 2024-01-31 12384414 d:OrdinaryShareClass3 2024-02-01 2025-01-31 12384414 d:OrdinaryShareClass3 2025-01-31 12384414 d:FRS102 2024-02-01 2025-01-31 12384414 d:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12384414 d:FullAccounts 2024-02-01 2025-01-31 12384414 d:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:InternallyGeneratedIntangibleAssets 2024-02-01 2025-01-31 12384414 2 2024-02-01 2025-01-31 12384414 e:ShareCapital 2 2024-02-01 2025-01-31 12384414 e:ShareCapital 3 2024-02-01 2025-01-31 12384414 e:ShareCapital 2 2023-02-01 2024-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:OwnedIntangibleAssets 2024-02-01 2025-01-31 12384414 f:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12384414









WHERE YOU AT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
WHERE YOU AT LTD
REGISTERED NUMBER: 12384414

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,015,886
488,123

Tangible assets
 5 
40,647
37,833

  
1,056,533
525,956

Current assets
  

Debtors: amounts falling due within one year
 6 
150,006
123,178

Cash at bank and in hand
 7 
680,527
745,512

  
830,533
868,690

Creditors: amounts falling due within one year
 8 
(49,094)
(100,005)

Net current assets
  
 
 
781,439
 
 
768,685

Total assets less current liabilities
  
1,837,972
1,294,641

  

Net assets
  
1,837,972
1,294,641


Capital and reserves
  

Called up share capital 
 9 
233
190

Share premium account
 10 
2,939,756
1,657,137

Other reserves
 10 
-
306,300

Profit and loss account
 10 
(1,102,017)
(668,986)

  
1,837,972
1,294,641


Page 1

 
WHERE YOU AT LTD
REGISTERED NUMBER: 12384414
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 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 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 on 11 June 2025.




M V Lent
Director

The notes on pages 4 to 10 form part of these financial statements.

Page 2

 
WHERE YOU AT LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2025


Called up share capital
Share premium account
Other reserves
Profit and loss account
Total equity

£
£
£
£
£


At 1 February 2023
131
464,949
195,000
(320,219)
339,861



Loss for the year
-
-
-
(348,767)
(348,767)
Total comprehensive income for the year
-
-
-
(348,767)
(348,767)

Shares issued during the year
59
1,192,188
-
-
1,192,247

Advance share subscription
-
-
111,300
-
111,300


Total transactions with owners
59
1,192,188
111,300
-
1,303,547



At 1 February 2024
190
1,657,137
306,300
(668,986)
1,294,641



Loss for the year
-
-
-
(433,031)
(433,031)
Total comprehensive income for the year
-
-
-
(433,031)
(433,031)

Shares issued during the year
43
1,280,905
-
-
1,280,948

Advance share subscription
-
-
(306,300)
-
(306,300)

Profit on sale of treasury shares
-
1,714
-
-
1,714


Total transactions with owners
43
1,282,619
(306,300)
-
976,362


At 31 January 2025
233
2,939,756
-
(1,102,017)
1,837,972


The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Where You At Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

Going concern

At the balance sheet date, the Company had net assets of £1,837,972. The Company meets its day to day working capital requirements from funding provided by the subscription for ordinary shares.
The directors have prepared forecasts and after reviewing these forecasts, at the time of approving these financial statements the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the next twelve months. The directors therefore consider it appropriate to adopt the going concern basis iin preparing the Company's financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.4

Revenue

Revenue comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.

 
2.5

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

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.


Page 5

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

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.

 
2.12

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.

 
2.13

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2024 - 5).

Page 6

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Intangible assets




Development expenditure

£



Cost


At 1 February 2024
510,445


Additions - internal
612,917



At 31 January 2025

1,123,362



Amortisation


At 1 February 2024
22,322


Charge for the year on owned assets
85,154



At 31 January 2025

107,476



Net book value



At 31 January 2025
1,015,886



At 31 January 2024
488,123



Page 7

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

5.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2024
28,333
16,144
44,477


Additions
10,775
6,118
16,893



At 31 January 2025

39,108
22,262
61,370



Depreciation


At 1 February 2024
2,361
4,283
6,644


Charge for the year on owned assets
9,096
4,983
14,079



At 31 January 2025

11,457
9,266
20,723



Net book value



At 31 January 2025
27,651
12,996
40,647



At 31 January 2024
25,972
11,861
37,833

Page 8

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

6.


Debtors

2025
2024
£
£


Trade debtors
6,246
498

Other debtors
142,003
110,530

Prepayments and accrued income
1,757
12,150

150,006
123,178



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
680,527
745,512

680,527
745,512



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
37,807
65,053

Other taxation and social security
6,392
11,337

Other creditors
1,395
4,115

Accruals
3,500
19,500

49,094
100,005


Page 9

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,923,548 (2024 - 1,899,800) Ordinary shares of £0.0001 each
192
190
405,000 (2024 - nil) Growth shares of £0.0001 each
41
-

233

190

During the year, the Company was gifted 405,000 (2024: nil) Ordinary shares from shareholders. No consideration (2024: £nil) was paid in exchange for these shares. 
During the year, the Company redesignated these 405,000 Ordinary shares of £0.0001 each to Ordinary Growth shares of £0.0001 each. 
At the reporting date, the Company held 30,500 (2024: nil) Growth shares as treasury shares.   


During the year, the Company issued 428,703 Ordinary shares of £0.0001 each for a total subscription price of £1,312,415.


10.


Reserves

Share premium account

The premium arising on the issue of Ordinary shares during the year, net of share issue costs, amounted to £1,280,905.


11.


Related party transactions

Administrative expenses include £12,500 (2024: £20,000) payable to a company in which one of the directors has a material interest.

 
Page 10