Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13721919 2024-01-01 2024-12-31 13721919 2023-01-01 2023-12-31 13721919 2024-12-31 13721919 2023-12-31 13721919 1 2024-01-01 2024-12-31 13721919 d:Director1 2024-01-01 2024-12-31 13721919 c:CurrentFinancialInstruments 2024-12-31 13721919 c:CurrentFinancialInstruments 2023-12-31 13721919 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 13721919 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 13721919 c:ShareCapital 2024-12-31 13721919 c:ShareCapital 2023-12-31 13721919 c:RetainedEarningsAccumulatedLosses 2024-12-31 13721919 c:RetainedEarningsAccumulatedLosses 2023-12-31 13721919 d:OrdinaryShareClass1 2024-01-01 2024-12-31 13721919 d:OrdinaryShareClass1 2024-12-31 13721919 d:FRS102 2024-01-01 2024-12-31 13721919 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13721919 d:FullAccounts 2024-01-01 2024-12-31 13721919 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13721919 c:Subsidiary1 2024-01-01 2024-12-31 13721919 c:Subsidiary1 1 2024-01-01 2024-12-31 13721919 c:Subsidiary2 2024-01-01 2024-12-31 13721919 c:Subsidiary2 1 2024-01-01 2024-12-31 13721919 c:Subsidiary3 2024-01-01 2024-12-31 13721919 c:Subsidiary3 1 2024-01-01 2024-12-31 13721919 c:Subsidiary4 2024-01-01 2024-12-31 13721919 c:Subsidiary4 1 2024-01-01 2024-12-31 13721919 2 2024-01-01 2024-12-31 13721919 6 2024-01-01 2024-12-31 13721919 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13721919 DEUTERIUM GLOBAL FINANCIAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
DEUTERIUM GLOBAL FINANCIAL LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
DEUTERIUM GLOBAL FINANCIAL LIMITED REGISTERED NUMBER:13721919
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 101,405 |  | 101,405
|  |  | 101,405 |  | 101,405
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 417,150 |  | 346,844 |
|  | 417,150 |  | 346,844 |
Creditors: amounts falling due within one year | 6 | (501,668) |  | (423,155) |
Net current liabilities |  |  | (84,518) |  | (76,311)
Total assets less current liabilities |  |  | 16,887 |  | 25,094
Net assets |  |  | 16,887 |  | 25,094
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 20,000 |  | 20,000
Profit and loss account |  |  | (3,113) |  | 5,094
|  |  | 16,887 |  | 25,094
1
DEUTERIUM GLOBAL FINANCIAL LIMITED REGISTERED NUMBER:13721919
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 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:
O O Ozsan
Director
Date: 18 June 2025
The notes on pages 3 to 6 form part of these financial statements. 2
DEUTERIUM GLOBAL FINANCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The company is a private company, limited by shares and registered in England and Wales, registration number 13721919. The registered address of the company is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company is that of an holding 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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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.
| 2.4 | Turnover
Turnover from dividends recieved is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 3
DEUTERIUM GLOBAL FINANCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | 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 other third parties, loans to and from related parties and investments in ordinary shares.
| 2.10 | 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 the director,during the year was 1 (2023- 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 101,405
| At 31 December 2024 | 101,405
4
DEUTERIUM GLOBAL FINANCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Subsidiary undertakings
| The following were subsidiary undertakings of the company:
| Name | Registered office | Class of shares | Holding
| Empirical Prospecting Company Ltd | United Kingdom | Ordinary | 100%
| Deuterium Investment Advisors Limited | United Kingdom | Ordinary | 100%
| Deuterium Asset Management Limited | United Kingdom | Ordinary | 100%
| Deuterium AG | Switzerland | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 203,121 | 204,916
| Other debtors | 214,029 | 141,928
|  | 417,150 | 346,844
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 494,240 | 416,555
| Other creditors | 828 | -
| Accruals and deferred income | 6,600 | 6,600
|  | 501,668 | 423,155
7. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20,000 Ordinary shares of £1.00 each | 20,000 | 20,000
5
DEUTERIUM GLOBAL FINANCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Related party transactions
| As at the balance sheet date, an amount of £828 (2023 - £2,172 owned by) was owed to the director. The loan is unsecured, repayable on demand and carries interest in line with HMRC official rate. During the year, dividends of £15,000 (2023 - £200,000) was paid to the director. No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
9. | Post balance sheet events
After the year end the company received dividends from subsidaries, resulting the retained earnings becoming positive.
6