Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 true true 7 2024-01-01 false No description of principal activity 6 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08297708 2024-01-01 2024-12-31 08297708 2023-01-01 2023-12-31 08297708 2024-12-31 08297708 2023-12-31 08297708 c:Director2 2024-01-01 2024-12-31 08297708 d:Buildings 2024-01-01 2024-12-31 08297708 d:Buildings 2024-12-31 08297708 d:Buildings 2023-12-31 08297708 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08297708 d:FurnitureFittings 2024-01-01 2024-12-31 08297708 d:FurnitureFittings 2024-12-31 08297708 d:FurnitureFittings 2023-12-31 08297708 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08297708 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 08297708 d:OtherPropertyPlantEquipment 2024-12-31 08297708 d:OtherPropertyPlantEquipment 2023-12-31 08297708 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08297708 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08297708 d:CurrentFinancialInstruments 2024-12-31 08297708 d:CurrentFinancialInstruments 2023-12-31 08297708 d:Non-currentFinancialInstruments 2024-12-31 08297708 d:Non-currentFinancialInstruments 2023-12-31 08297708 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08297708 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08297708 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 08297708 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 08297708 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 08297708 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 08297708 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 08297708 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 08297708 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 08297708 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-12-31 08297708 d:ShareCapital 2024-12-31 08297708 d:ShareCapital 2023-12-31 08297708 d:RetainedEarningsAccumulatedLosses 2024-12-31 08297708 d:RetainedEarningsAccumulatedLosses 2023-12-31 08297708 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08297708 c:OrdinaryShareClass1 2024-12-31 08297708 c:OrdinaryShareClass1 2023-12-31 08297708 c:FRS102 2024-01-01 2024-12-31 08297708 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08297708 c:FullAccounts 2024-01-01 2024-12-31 08297708 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08297708 6 2024-01-01 2024-12-31 08297708 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08297708 BLACK MOUNTAIN (INTERNATIONAL) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
BLACK MOUNTAIN (INTERNATIONAL) LTD REGISTERED NUMBER: 08297708 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 284,257 |  | 290,657
Investments | 5 |  | 812,901 |  | 774,651
|  |  | 1,097,158 |  | 1,065,308
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 679,436 |  | 372,615 |
Cash at bank and in hand | 7 | 375,893 |  | 220,322 |
|  | 1,055,329 |  | 592,937 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (2,122,150) |  | (1,635,613) |
Net current liabilities |  |  | (1,066,821) |  | (1,042,676)
Total assets less current liabilities |  |  | 30,337 |  | 22,632
Creditors: amounts falling due after more than one year | 9 |  | (95,562) |  | (111,925)
Net liabilities |  |  | (65,225) |  | (89,293)
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2 |  | 2
Profit and loss account |  |  | (65,227) |  | (89,295)
|  |  | (65,225) |  | (89,293)
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BLACK MOUNTAIN (INTERNATIONAL) LTD REGISTERED NUMBER: 08297708 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider 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 directors acknowledge their 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:
S I B Fedor
Director
Date: 18 September 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Black Mountain House, 21 St Owen Street, Hereford, HR1 2JB. 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, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that given the current trading, available finance, support from the parent company and future prospects, there are no material uncertainties that may cast into doubt the Company's ability to continue as a going concern.
| 2.4 | 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. Page 3
BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | 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.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | 2% Reducing Balance
|  |  |  | Fixtures and fittings | - |  | 5% Reducing Balance
|  |  |  | Technology Assets | - |  | 25% or 33% Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | 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. Page 4
BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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 banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2023 - 6).
Page 5
BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Technology assets | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2024 | 314,560 | 18,189 | 20,569 | 353,318
| Additions | - | 2,110 | - | 2,110
| At 31 December 2024 | 314,560 | 20,299 | 20,569 | 355,428
| Depreciation |  |  |  |
| At 1 January 2024 | 39,223 | 12,087 | 11,351 | 62,661
| Charge for the year on owned assets | 5,408 | 820 | 2,282 | 8,510
| At 31 December 2024 | 44,631 | 12,907 | 13,633 | 71,171
| Net book value |  |  |  |
| At 31 December 2024 | 269,929 | 7,392 | 6,936 | 284,257
| At 31 December 2023 | 275,337 | 6,102 | 9,218 | 290,657
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 774,651
| Additions | 38,250
| At 31 December 2024 | 812,901
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BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 574,365 | 328,987
| Amounts owed by group undertakings | 5,054 | 11,709
| Other debtors | 54,728 | 5,118
| Prepayments and accrued income | 45,289 | 26,801
|  | 679,436 | 372,615
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 375,893 | 220,322
| Less: bank overdrafts | (59,272) | -
|  | 316,621 | 220,322
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 59,272 | -
| Bank loans | 13,853 | 11,343
| Payments received on account | 870 | 863
| Trade creditors | 343,519 | 260,614
| Amounts owed to group undertakings | 1,488,024 | 1,158,117
| Corporation tax | 10,699 | 1,707
| Other taxation and social security | 1,754 | 11,234
| Other creditors | 67,218 | 104,258
| Accruals and deferred income | 136,941 | 87,477
|  | 2,122,150 | 1,635,613
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BLACK MOUNTAIN (INTERNATIONAL) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loan | 95,562 | 111,925
| The bank loan is secured by way of a fixed and floating charge over the assets of the Company.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Amounts falling due within one year | 13,853 | 11,343
| Amounts falling due 1-2 years | 13,853 | 11,343
| Amounts falling due 2-5 years | 41,559 | 34,028
| Amounts falling due after more than 5 years | 40,150 | 66,554
|  | 109,415 | 123,268
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2023 - 2) Ordinary shares of £1.00 each | 2 | 2
12. | Related party transactions
| The Company is exempt from disclosing related party transactions with other 100% owned members of the group headed by Charnwood Management Limited by virtue of FRS 102 section 33.1A. Balances due from and to members of the Group are disclosed in notes 7 and 9.
13. | Controlling party
The company is wholly owned by Black Mountain (Group) Limited in the Group headed by Charnwood Management Limited, a company incorporated in Hong Kong.
Page 8