Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity00falsetrue 05326843 2024-12-31 05326843 2024-01-01 2024-12-31 05326843 2023-01-01 2023-12-31 05326843 2023-12-31 05326843 c:Director1 2024-01-01 2024-12-31 05326843 c:Director2 2024-01-01 2024-12-31 05326843 c:Director3 2024-01-01 2024-12-31 05326843 c:Director4 2024-01-01 2024-12-31 05326843 c:RegisteredOffice 2024-01-01 2024-12-31 05326843 d:CurrentFinancialInstruments 2024-12-31 05326843 d:CurrentFinancialInstruments 2023-12-31 05326843 d:Non-currentFinancialInstruments 2024-12-31 05326843 d:Non-currentFinancialInstruments 2023-12-31 05326843 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05326843 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05326843 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05326843 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05326843 d:ShareCapital 2024-12-31 05326843 d:ShareCapital 2023-12-31 05326843 d:RetainedEarningsAccumulatedLosses 2024-12-31 05326843 d:RetainedEarningsAccumulatedLosses 2023-12-31 05326843 c:OrdinaryShareClass1 2024-01-01 2024-12-31 05326843 c:OrdinaryShareClass1 2024-12-31 05326843 c:OrdinaryShareClass1 2023-12-31 05326843 c:FRS102 2024-01-01 2024-12-31 05326843 c:Audited 2024-01-01 2024-12-31 05326843 c:FullAccounts 2024-01-01 2024-12-31 05326843 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05326843 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05326843 6 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company registration number: 05326843







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


ALL ABOUT QUALITY LIMITED






































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ALL ABOUT QUALITY LIMITED
 


 
COMPANY INFORMATION


Directors
O O'Connor 
M Okamoto 
I Solaguren-Beascoa Martinez 
D S Nugent 




Registered number
05326843



Registered office
County Hall
Riverside Buildings

Westminster Bridge Road

London

SE1 7PB




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

4th Floor

95 Gresham Street

London

EC2V 7AB





 


ALL ABOUT QUALITY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 6


 


ALL ABOUT QUALITY LIMITED
REGISTERED NUMBER:05326843



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
4,966,645
5,374,234

  
4,966,645
5,374,234

Current assets
  

Debtors: amounts falling due after more than one year
 4 
16,737,275
17,514,334

Debtors: amounts falling due within one year
 4 
5,037,964
5,038,266

Cash at bank and in hand
  
4,436,771
3,025,269

  
26,212,010
25,577,869

Creditors: amounts falling due within one year
 5 
(14,398,881)
(13,862,879)

Net current assets
  
 
 
11,813,129
 
 
11,714,990

Total assets less current liabilities
  
16,779,774
17,089,224

Creditors: amounts falling due after more than one year
 6 
(9,806,581)
(10,256,402)

  

Net assets
  
6,973,193
6,832,822


Capital and reserves
  

Called up share capital 
 7 
28,000,000
28,000,000

Profit and loss account
  
(21,026,807)
(21,167,178)

  
6,973,193
6,832,822


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 by: 




D S Nugent
Director

Date: 28 August 2025

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

Page 1

 


ALL ABOUT QUALITY LIMITED
 


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

1.


General information

All About Quality 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.

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 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.

  
2.2

Preparation of consolidated financial statements

The financial statements contain information about All About Quality Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, London Sky Garden Ltd, The Riverside Building, County Hall, Westminster Bridge Road, London SE1 7PB.

  
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

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.

Page 2

 


ALL ABOUT QUALITY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR 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.

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.

 
2.6

Valuation of investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

  
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss

Page 3

 


ALL ABOUT QUALITY LIMITED
 


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

3.


Fixed asset investments





Shares in group undertakings

£



Cost or valuation


At 1 January 2024
29,232,962



At 31 December 2024

29,232,962



Provision


At 1 January 2024
23,858,728


Charge for the period
407,589



At 31 December 2024

24,266,317



Net book value



At 31 December 2024
4,966,645



At 31 December 2023
5,374,234

The company’s investment in group undertakings has been impaired to the recoverable amount being the undertaking's net assets as at the balance sheet date.

Page 4

 


ALL ABOUT QUALITY LIMITED
 


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

4.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
12,260,591
12,821,457

Due from connected companies
4,476,684
4,692,877

16,737,275
17,514,334


2024
2023
£
£

Due within one year

Amounts owed by group undertakings
3,770,851
4,091,556

Other debtors
100
100

Due from connected companies
1,267,013
946,610

5,037,964
5,038,266



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
5,946,449
4,901,610

Amounts owed to connected companies
465,344
371,669

Corporation tax
79,033
177,250

Other creditors
7,908,055
8,412,350

14,398,881
13,862,879



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to connected companies
2,119,190
2,212,117

Other creditors
7,687,391
8,044,285

9,806,581
10,256,402


Page 5

 


ALL ABOUT QUALITY LIMITED
 


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

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



28,000,000 (2023 - 28,000,000) Ordinary shares shares of £1.00 each
28,000,000
28,000,000



8.


Related party transactions

Included within creditors falling due within one year is £6,066,462 (2023: £6,591,691) relating to a directors' loan account in favour of O O'Connor.
Included within creditors falling due within one year is an amount of £1,652,660 (2023: £1,655,060) relating to a directors' loan account in favour of M Okamoto.
There are no formal repayment terms agreed on the above loans and are interest free.
Included in debtors due after more than one year is £4,476,684 (2023: £4,692,877) due from Ozu Ltd, a company under common control. Additionally, amounts due to Ozu Ltd are shown within creditors falling due within one year of £465,344 (2023: £371,669) and creditors falling due after more than one year of £2,119,190 (2023: £2,212,177).


9.


Ultimate controlling party

London Sky Garden Limited is regarded by the directors as being the company's ultimate controlling party and is the smallest and largest company which includes the company within its consolidated financial statements. These are available at London Sky Garden Limited, Riverside Building, County Hall, Westminster Bridge, London, SE1 7PB.


10.


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 28 August 2025 by Ralph Mitchison FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 6