Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity00falsetruefalse 11687530 2024-01-01 2024-12-31 11687530 2024-12-31 11687530 2023-01-01 2023-12-31 11687530 2023-12-31 11687530 c:Director1 2024-01-01 2024-12-31 11687530 c:Director2 2024-01-01 2024-12-31 11687530 c:RegisteredOffice 2024-01-01 2024-12-31 11687530 d:CurrentFinancialInstruments 2024-12-31 11687530 d:CurrentFinancialInstruments 2023-12-31 11687530 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11687530 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11687530 d:ShareCapital 2024-12-31 11687530 d:ShareCapital 2023-12-31 11687530 d:RetainedEarningsAccumulatedLosses 2024-12-31 11687530 d:RetainedEarningsAccumulatedLosses 2023-12-31 11687530 c:OrdinaryShareClass1 2024-01-01 2024-12-31 11687530 c:OrdinaryShareClass1 2024-12-31 11687530 c:OrdinaryShareClass1 2023-12-31 11687530 c:FRS102 2024-01-01 2024-12-31 11687530 c:Audited 2024-01-01 2024-12-31 11687530 c:FullAccounts 2024-01-01 2024-12-31 11687530 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11687530 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11687530 6 2024-01-01 2024-12-31 11687530 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 11687530







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


MISO INVESTMENTS LIMITED






































img7cef.png                        

 


MISO INVESTMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
D S Nugent 
K Yokoyama 




Registered number
11687530



Registered office
Riverside Building
County Hall

Westminster Bridge Road

London

SE1 7PB




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

4th Floor

95 Gresham Street

London

EC2V 7AB





 


MISO INVESTMENTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


MISO INVESTMENTS LIMITED
REGISTERED NUMBER:11687530



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
510
510

  
510
510

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Creditors: amounts falling due within one year
 6 
-
(510)

Net current assets/(liabilities)
  
 
 
100
 
 
(410)

Total assets less current liabilities
  
610
100

  

Net assets
  
610
100


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
510
-

  
610
100


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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: 




D S Nugent
Director

Date: 27 July 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


MISO INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Miso Investments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Preparation of consolidated financial statements

The financial statements contain information about Miso Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

  
2.3

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Investments in subsidiaries

Investments in subsidiary undertakings are measured at cost.

Page 2

 


MISO INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
510



At 31 December 2024
510





5.


Debtors

2024
2023
£
£


Other debtors
100
100

100
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to connected companies
-
510

-
510


Page 3

 


MISO INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £1.00 each
100
100



8.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 27 July 2025 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 4