Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-312025-07-31true1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2024-08-01falsetrue1 12730145 2024-08-01 2025-07-31 12730145 2023-08-01 2024-07-31 12730145 2025-07-31 12730145 2024-07-31 12730145 c:Director1 2024-08-01 2025-07-31 12730145 d:CurrentFinancialInstruments 2025-07-31 12730145 d:CurrentFinancialInstruments 2024-07-31 12730145 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 12730145 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12730145 d:ShareCapital 2025-07-31 12730145 d:ShareCapital 2024-07-31 12730145 d:RetainedEarningsAccumulatedLosses 2025-07-31 12730145 d:RetainedEarningsAccumulatedLosses 2024-07-31 12730145 c:FRS102 2024-08-01 2025-07-31 12730145 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12730145 c:FullAccounts 2024-08-01 2025-07-31 12730145 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12730145 2 2024-08-01 2025-07-31 12730145 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 12730145









114 CAPITAL LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

 
114 CAPITAL LIMITED
REGISTERED NUMBER: 12730145

BALANCE SHEET
AS AT 31 JULY 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
116,075
40,332

Cash at bank and in hand
 5 
46,982
550

  
163,057
40,882

Creditors: amounts falling due within one year
 6 
(154,626)
(41,649)

Net current assets/(liabilities)
  
 
 
8,431
 
 
(767)

Total assets less current liabilities
  
8,431
(767)

  

Net assets/(liabilities)
  
8,431
(767)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
8,430
(768)

  
8,431
(767)


Page 1

 
114 CAPITAL LIMITED
REGISTERED NUMBER: 12730145
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025

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 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: 




................................................
S A Monjack
Director

Date: 29 August 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
114 CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

1.


General information

114 Capital Limited is a private limited company limited by shares. The Company is incorporated in England & Wales and its registered office is Aston House, Cornwall Avenue, London, N3 1LF. The registered number is 12730145. 

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

Interest income

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

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

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.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
114 CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Other debtors
116,075
40,332

116,075
40,332



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
46,982
550

46,982
550



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
1,977
-

Other creditors
151,549
40,549

Accruals and deferred income
1,100
1,100

154,626
41,649


 
Page 4