Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalse0true02024-01-01falseNo description of principal activity 08476180 2024-01-01 2024-12-31 08476180 2023-01-01 2023-12-31 08476180 2024-12-31 08476180 2023-12-31 08476180 c:Director2 2024-01-01 2024-12-31 08476180 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-01 2024-12-31 08476180 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 08476180 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 08476180 d:CurrentFinancialInstruments 2024-12-31 08476180 d:CurrentFinancialInstruments 2023-12-31 08476180 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08476180 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08476180 d:ShareCapital 2024-12-31 08476180 d:ShareCapital 2023-12-31 08476180 d:RetainedEarningsAccumulatedLosses 2024-12-31 08476180 d:RetainedEarningsAccumulatedLosses 2023-12-31 08476180 c:FRS102 2024-01-01 2024-12-31 08476180 c:Audited 2024-01-01 2024-12-31 08476180 c:FullAccounts 2024-01-01 2024-12-31 08476180 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08476180 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08476180 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 08476180 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-01-01 2024-12-31 08476180 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 08476180










INCEPTION IP LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
INCEPTION IP LIMITED
REGISTERED NUMBER: 08476180

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
10,830
10,728

Current assets
  

Debtors
 5 
1
1

Creditors: amounts falling due within one year
 6 
(19,550)
(16,314)

Net current liabilities
  
 
 
(19,549)
 
 
(16,313)

Net liabilities
  
(8,719)
(5,585)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(8,720)
(5,586)

  
(8,719)
(5,585)


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: 


................................................
D Stirling
Director

Date: 25 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
INCEPTION IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Inception IP Limited is a private company, limited by shares, and incorporated in England and Wales. The Company's registered number is 08476180 and registered office address is 10 Queen Street Place, London, United Kingdom, EC4R 1AG. The Company's principal place of business is 2nd Floor, 16 Neal's Yard, London WC2H 9DP.
The principal activity of the Company is to hold and manage trademarks.

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 Company is reliant on the Group's cash resources to meet its obligations. Based on the availability of support to date and the conclusion within IVG's group financial statements the directors also continue to adopt the going concern basis in the preparing the Company financial statements.
Although the Company is in a net liability position, this is due to intercompany balances which demand for payment will not be made if the Company does not have to funds to repay.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Trademarks
-
10
years

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

Page 2

 
INCEPTION IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023: £nil).


4.


Intangible assets




Trademarks

£



Cost


At 1 January 2024
28,269


Additions
3,236



At 31 December 2024

31,505



Amortisation


At 1 January 2024
17,541


Charge for the year
3,134



At 31 December 2024

20,675



Net book value



At 31 December 2024
10,830



At 31 December 2023
10,728




5.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
1
1


Page 3

 
INCEPTION IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
17,942
14,706

Accruals
1,608
1,608

19,550
16,314


Amounts owed to group undertakings are unsecured, interest free, and repayable on demand.


7.


Controlling party

The Company's immediate parent undertaking is Inception Ventures Group Limited.
The Company's ultimate controlling party is D&C Group Holdings Ltd.
The smallest group in which the results of the Company are consolidated is that headed by Inception Ventures Group Limited. A full listing of companies within the Group are disclosed within the financial statements of Inception Ventures Group Limited which are available from Companies House.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 25 September 2025 by Jessica Edwards (Senior Statutory Auditor) on behalf of HaysMac LLP.

Page 4