Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3012023-04-01falseManagement Consultancy1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11994014 2023-04-01 2024-09-30 11994014 2022-10-01 2023-03-31 11994014 2024-09-30 11994014 2023-03-31 11994014 2022-10-01 11994014 c:Director1 2023-04-01 2024-09-30 11994014 d:CurrentFinancialInstruments 2024-09-30 11994014 d:CurrentFinancialInstruments 2023-03-31 11994014 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11994014 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11994014 d:ShareCapital 2023-04-01 2024-09-30 11994014 d:ShareCapital 2024-09-30 11994014 d:ShareCapital 2023-03-31 11994014 d:ShareCapital 2022-10-01 11994014 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-09-30 11994014 d:RetainedEarningsAccumulatedLosses 2024-09-30 11994014 d:RetainedEarningsAccumulatedLosses 2023-03-31 11994014 d:RetainedEarningsAccumulatedLosses 2022-10-01 11994014 c:OrdinaryShareClass1 2023-04-01 2024-09-30 11994014 c:OrdinaryShareClass1 2024-09-30 11994014 c:OrdinaryShareClass1 2023-03-31 11994014 c:OrdinaryShareClass2 2023-04-01 2024-09-30 11994014 c:OrdinaryShareClass2 2024-09-30 11994014 c:OrdinaryShareClass3 2023-04-01 2024-09-30 11994014 c:OrdinaryShareClass3 2024-09-30 11994014 c:OrdinaryShareClass4 2023-04-01 2024-09-30 11994014 c:OrdinaryShareClass4 2024-09-30 11994014 c:OrdinaryShareClass5 2023-04-01 2024-09-30 11994014 c:OrdinaryShareClass5 2024-09-30 11994014 c:FRS102 2023-04-01 2024-09-30 11994014 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-09-30 11994014 c:FullAccounts 2023-04-01 2024-09-30 11994014 c:PrivateLimitedCompanyLtd 2023-04-01 2024-09-30 11994014 d:Subsidiary1 2023-04-01 2024-09-30 11994014 d:Subsidiary1 1 2023-04-01 2024-09-30 11994014 d:Subsidiary2 2023-04-01 2024-09-30 11994014 d:Subsidiary2 1 2023-04-01 2024-09-30 11994014 d:Subsidiary3 2023-04-01 2024-09-30 11994014 d:Subsidiary3 1 2023-04-01 2024-09-30 11994014 2 2023-04-01 2024-09-30 11994014 6 2023-04-01 2024-09-30 11994014 e:PoundSterling 2023-04-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11994014














OOEIGHT LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
OOEIGHT LIMITED
REGISTERED NUMBER:11994014

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

30 September
31 March
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
8,737,662
-

Current assets
  

Debtors: amounts falling due within one year
 5 
5,154,272
-

Bank and cash balances
  
3,967,911
10,000

  
9,122,183
10,000

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(26,148)
-

Net current assets
  
 
 
9,096,035
 
 
10,000

  

Net assets
  
17,833,697
10,000


Capital and reserves
  

Called up share capital 
  
110,000
10,000

Profit and loss account
  
17,723,697
-

  
17,833,697
10,000


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 period 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 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 on 23 June 2025.




M Pastorino
Director
Page 1

 
OOEIGHT LIMITED
REGISTERED NUMBER:11994014
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024


The notes on pages 3 to 6 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 October 2022
10,000
-
10,000



At 1 April 2023
10,000
-
10,000



Profit for the period
-
17,723,697
17,723,697

Shares issued during the period
100,000
-
100,000


At 30 September 2024
110,000
17,723,697
17,833,697


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
OOEIGHT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Ooeight Limited is a limited liability company registered in England and Wales. Its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.
The principal activity of the Company during the year was that of management consultancy.
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 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

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 Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

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

 
2.4

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

 
OOEIGHT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.
Cash and cash equivalents comprise cash balances and call deposits.



3.


Employees




The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Fixed asset investments








Investments in subsidiary companies
Listed investments
Total

£
£
£



Cost or valuation


Additions
90,200
14,498,355
14,588,555


Disposals
-
(5,823,662)
(5,823,662)


Foreign exchange movement
-
(204,594)
(204,594)


Revaluations
-
177,363
177,363



At 30 September 2024
90,200
8,647,462
8,737,662




Page 4

 
OOEIGHT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Ferret Holdings Ltd
5th Floor North Side 7-10 Chandos Street, Cavendish Square, London, United Kingdom, W1G 9DQ
Holding company
Ordinary
74%
Onetwentyfive Ltd
2nd Floor Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB
Buying and selling of own real estate
Ordinary
100%
Twenty0Five Ltd
2nd Floor Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB
Buying and selling of own real estate
Ordinary
100%


5.


Debtors

30 September
31 March
2024
2023
£
£


Amounts owed by group undertakings
3,526,141
-

Other debtors
1,624,528
-

Prepayments and accrued income
3,603
-

5,154,272
-



6.


Creditors: Amounts falling due within one year

30 September
31 March
2024
2023
£
£

Trade creditors
5,371
-

Accruals and deferred income
20,777
-

26,148
-



7.


Share capital

30 September
31 March
2024
2023
Page 5

 
OOEIGHT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

7.Share capital (continued)

£
£
Allotted, called up and fully paid



25,000 (2023 - 10,000) Ordinary A shares of £1.00 each
25,000
10,000
25,000 (2023 - ) Ordinary B shares of £1.00 each
25,000
-
25,000 (2023 - ) Ordinary C shares of £1.00 each
25,000
-
25,000 (2023 - ) Ordinary D shares of £1.00 each
25,000
-
10,000 (2023 - ) Ordinary E shares of £1.00 each
10,000
-

110,000

10,000


During the period 90,000 Ordinary shares of £1.00 were issued for £90,000 and the total share capital was reclassified into:
25,000 Ordinary A shares, 25,000 Ordinary B shares, 25,000 Ordinary C shares and 25,000 Ordinary D shares.
Also during the year 10,000 Ordinary E shares of £1.00 were issued for £10,000.

 
Page 6