Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false computer facilities management 2 3 false true false 11074984 2024-01-01 2024-12-31 11074984 2023-01-01 2023-12-31 11074984 2024-12-31 11074984 2023-12-31 11074984 c:Director1 2024-01-01 2024-12-31 11074984 d:CurrentFinancialInstruments 2024-12-31 11074984 d:CurrentFinancialInstruments 2023-12-31 11074984 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11074984 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11074984 d:ShareCapital 2024-12-31 11074984 d:ShareCapital 2023-12-31 11074984 d:RetainedEarningsAccumulatedLosses 2024-12-31 11074984 d:RetainedEarningsAccumulatedLosses 2023-12-31 11074984 c:FRS102 2024-01-01 2024-12-31 11074984 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11074984 c:FullAccounts 2024-01-01 2024-12-31 11074984 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11074984 2 2024-01-01 2024-12-31 11074984 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11074984 RAY-ALLEN UK LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
RAY-ALLEN UK LTD REGISTERED NUMBER: 11074984 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 222,491 |  | 217,840 |
Cash at bank and in hand | 5 | 1,556 |  | 5,110 |
|  | 224,047 |  | 222,950 |
Creditors: amounts falling due within one year | 6 | (839,032) |  | (818,055) |
Net current liabilities |  |  | (614,985) |  | (595,105)
Total assets less current liabilities |  |  | (614,985) |  | (595,105)
Net liabilities |  |  | (614,985) |  | (595,105)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (614,986) |  | (595,106)
|  |  | (614,985) |  | (595,105)
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 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 by:
T Ringleman
Director
Date: 15 September 2025
Page 1
RAY-ALLEN UK LTD REGISTERED NUMBER: 11074984 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The notes on pages 3 to 6 form part of these financial statements. Page 2
RAY-ALLEN UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Ray-Allen Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 10 Queen Street Place, London EC4R 1AG. The principal activity of the company is that of computer facilities management. 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 | Going concern
The financial statements have been prepared on the going concern basis on the assumption that financial support will be available from the parent company for the foreseeable future, and at least for twelve months from the date of the approval of these financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
RAY-ALLEN UK LTD 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.
| 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.
| 2.7 | 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.
| 2.8 | 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.
3. | Employees
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Wages and salaries | 104,409 | 276,981
| Social security costs | 14,142 | 39,621
| Cost of defined contribution scheme | 4,475 | 9,398
|  | 123,026 | 326,000
| The average monthly number of employees, including directors, during the year was 2 (2023 - 3).
Page 4
RAY-ALLEN UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 168,893 | 164,240
| Prepayments and accrued income | 53,598 | 53,600
|  | 222,491 | 217,840
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,556 | 5,110
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 3,422
| Amounts owed to group undertakings | 827,904 | 795,520
| Corporation tax | - | 1,566
| Other taxation and social security | 2,926 | 2,711
| Other creditors | 671 | 871
| Accruals and deferred income | 7,531 | 13,965
|  | 839,032 | 818,055
7. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,475 (2023 - £9,398). Contributions totalling £671 (2023 - £871) were payable to the fund at the balance sheet date and are included in creditors. Page 5
RAY-ALLEN UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Related party transactions
| At 31 December 2024 there was an amount owed from a previous director of the company of £168,893 (2023: £164,240) in respect of a loan. The loan carries an interest rate of 3%. At 31 December 2024 £827,904 (2023: £795,519) was owed to Ray Allen Inc, the parent company.
9. | Controlling party
Ray-Allen UK Limited is 100% owned by Ray Allen Inc a company registered in the United States of America. Ray Allen Inc is the ultimate controlling party.
Page 6