Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-310truefalsefalse2023-11-30falseholding company0 15300527 2023-11-29 15300527 2023-11-30 2024-12-31 15300527 2022-12-01 2023-11-29 15300527 2024-12-31 15300527 c:Director1 2023-11-30 2024-12-31 15300527 c:Director2 2023-11-30 2024-12-31 15300527 d:Goodwill 2024-12-31 15300527 d:CurrentFinancialInstruments 2024-12-31 15300527 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15300527 d:ShareCapital 2024-12-31 15300527 d:RetainedEarningsAccumulatedLosses 2024-12-31 15300527 c:OrdinaryShareClass1 2023-11-30 2024-12-31 15300527 c:OrdinaryShareClass1 2024-12-31 15300527 c:FRS102 2023-11-30 2024-12-31 15300527 c:Audited 2023-11-30 2024-12-31 15300527 c:FullAccounts 2023-11-30 2024-12-31 15300527 c:PrivateLimitedCompanyLtd 2023-11-30 2024-12-31 15300527 c:SmallCompaniesRegimeForAccounts 2023-11-30 2024-12-31 15300527 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2023-11-30 2024-12-31 15300527 6 2023-11-30 2024-12-31 15300527 d:Goodwill d:OwnedIntangibleAssets 2023-11-30 2024-12-31 15300527 e:PoundSterling 2023-11-30 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15300527














YOUR.ONLINE UK FINACQ LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
YOUR.ONLINE UK FINACQ LIMITED
REGISTERED NUMBER:15300527

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Intangible assets
 4 
471,879

Investments
  
2

  
471,881

Current assets
  

Debtors: amounts falling due within one year
 6 
2,987

Bank and cash balances
  
15,150

Current liabilities
  
18,137

Creditors: amounts falling due within one year
 7 
(587,619)

Total assets less current liabilities
  
 
 
(97,601)

  

Net liabilities
  
(97,601)


Capital and reserves
  

Called up share capital 
 8 
1

Profit and loss account
  
(97,602)

  
(97,601)


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 15 July 2025.




R Akhtarzand
D Braat
Director
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
YOUR.ONLINE UK FINACQ LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Your.Online UK Finacq Limited is a private limited liability company incorporated in England and Wales. The Company's registered and business office address is at Units 4-5 Tristram Centre, Brown Lane West, Leeds, England, LS12 6BF
The Company was incorporated on 21 November 2023 and commenced its activities on the same date.
The principal activity of the company is that of a 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 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

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.

 
2.3

Going concern

Based on their long term business plans the directors are confident the Company will trade profitably in future periods and generate sufficient cash flows to meet its obligations as they fall due for payment.
The Company is dependent on continued finance being made available by a fellow group company, which has confirmed that sufficient funds will continue to be made available to allow the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

 
2.4

Foreign currency translation

The Company's functional and presentational currency is £ Sterling.
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.

Page 2

 
YOUR.ONLINE UK FINACQ LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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 reporting date in the countries where the Company operates and generates income.


 
2.6

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life of 10 years.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

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 related parties.



3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.

Page 3

 
YOUR.ONLINE UK FINACQ LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Intangible assets



Goodwill

£



Cost


Additions
510,139



At 31 December 2024

510,139



Amortisation


Charge for the period on owned assets
38,260



At 31 December 2024

38,260



Net book value



At 31 December 2024
471,879




5.


Fixed asset investments





Investments in subsidiary companies

£



Cost


Additions
2



At 31 December 2024
2





6.


Debtors

2024
£


Other debtors
700

Prepayments and accrued income
2,287

2,987


Page 4

 
YOUR.ONLINE UK FINACQ LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
8,919

Amounts owed to group undertakings
574,198

Other creditors
2

Accruals and deferred income
4,500

587,619


Page 5

 
YOUR.ONLINE UK FINACQ LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £0.01 each
1


The 100 ordinary shares of £0.01 each were allotted and fully paid at par on incorporation to provide initial capital.


9.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


10.


Controlling party

The Company’s immediate parent entity is Your.Online UK Partco B.V., a company incorporated in England and Wales.
The directors consider the ultimate controlling party to be Strikwerda Investments B.V., a company registered in the Netherlands.
The ultimate beneficial owner is  T Strikwerda.


11.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 15 July 2025 by Stephen Iseman (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 6