Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.to act as the Managing Partner of Sadegh & Co Partnership 2024-01-01 2 2 false true true 07093274 2024-01-01 2024-12-31 07093274 2023-01-01 2023-12-31 07093274 2024-12-31 07093274 2023-12-31 07093274 c:Director1 2024-01-01 2024-12-31 07093274 d:CurrentFinancialInstruments 2024-12-31 07093274 d:CurrentFinancialInstruments 2023-12-31 07093274 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07093274 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07093274 d:ShareCapital 2024-12-31 07093274 d:ShareCapital 2023-12-31 07093274 d:RetainedEarningsAccumulatedLosses 2024-12-31 07093274 d:RetainedEarningsAccumulatedLosses 2023-12-31 07093274 c:OrdinaryShareClass1 2024-01-01 2024-12-31 07093274 c:OrdinaryShareClass1 2024-12-31 07093274 c:OrdinaryShareClass1 2023-12-31 07093274 c:FRS102 2024-01-01 2024-12-31 07093274 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07093274 c:FullAccounts 2024-01-01 2024-12-31 07093274 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07093274 SADEGH & CO. MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
SADEGH & CO. MANAGEMENT LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 5
SADEGH & CO. MANAGEMENT LIMITED REGISTERED NUMBER: 07093274 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | € |  | €
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 12,249 |  | 11,439 |
|  | 12,249 |  | 11,439 |
Creditors: amounts falling due within one year | 5 | (190) |  | (190) |
Net current assets |  |  | 12,059 |  | 11,249
Total assets less current liabilities |  |  | 12,059 |  | 11,249
Net assets |  |  | 12,059 |  | 11,249
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | 12,057 |  | 11,247
|  |  | 12,059 |  | 11,249
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 profit and loss account 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:
A Sadegh
Director
Date: 10 September 2025
Page 1
SADEGH & CO. MANAGEMENT LIMITED REGISTERED NUMBER: 07093274 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The notes on pages 3 to 5 form part of these financial statements. Page 2
SADEGH & CO. MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Sadegh & Co. Management Limited is a private company, limited by shares, incorporated in England and Wales, with registration number 07093274. The registered office is 118 Piccadilly, Unit 108, London, W1J 7NW. 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 a going concern basis which assumes that the company will continue in operational existence for the forseeable future.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of the profit share it receives from Sadegh & Co Partnership.
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is Euros. 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
SADEGH & CO. MANAGEMENT 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 balance sheet 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 | 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.
| 2.8 | 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 2 (2023 - 2).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Amounts owed by group undertakings | 12,249 | 11,439
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Corporation tax | 190 | 190
Page 4
SADEGH & CO. MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
|  | Allotted, called up and unpaid |  |
|  | 2 (2023 - 2) Ordinary shares of £1 each | 2 | 2
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