Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2024-05-181providing IT servicesfalse 15728334 2024-05-17 15728334 2024-05-18 2024-12-31 15728334 2023-05-18 2024-05-17 15728334 2024-12-31 15728334 c:Director1 2024-05-18 2024-12-31 15728334 d:CurrentFinancialInstruments 2024-12-31 15728334 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15728334 d:ShareCapital 2024-12-31 15728334 d:RetainedEarningsAccumulatedLosses 2024-12-31 15728334 c:OrdinaryShareClass1 2024-05-18 2024-12-31 15728334 c:OrdinaryShareClass1 2024-12-31 15728334 c:FRS102 2024-05-18 2024-12-31 15728334 c:AuditExempt-NoAccountantsReport 2024-05-18 2024-12-31 15728334 c:FullAccounts 2024-05-18 2024-12-31 15728334 c:PrivateLimitedCompanyLtd 2024-05-18 2024-12-31 15728334 e:PoundSterling 2024-05-18 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15728334














THE EXPERT CURATED DATASET LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
 
THE EXPERT CURATED DATASET LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4

 
THE EXPERT CURATED DATASET LIMITED
REGISTERED NUMBER:15728334

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

Current assets
  

Debtors: amounts falling due within one year
 4 
48,103

Cash at bank and in hand
  
515,979

  
564,082

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(694,341)

  

Net liabilities
  
(130,259)


Capital and reserves
  

Called up share capital 
 6 
11

Profit and loss account
  
(130,270)

  
(130,259)


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 period 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 on 25 September 2025.




S Baron-Cohen
Director

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

Page 1
 
THE EXPERT CURATED DATASET LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

The Expert Curated Dataset Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The Company was incorporated on 18 May 2024 and commenced its activities on same date.
The principal activity of the Company during the year was that of the provision of IT services.

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

As at 31 December 2024, the Company had accumulated losses of £130,270. The director has prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements. Based on these forecasts and expected sources of future funding, the director has a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

 
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 reporting date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.
Page 2
 
THE EXPERT CURATED DATASET LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans from other third parties and related parties.

 
2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

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.


3.


Employees

The director was the only employee of the Company during the current period.


4.


Debtors

2024
£

Other debtors
18,103

Prepayments
30,000

48,103


Page 3
 
THE EXPERT CURATED DATASET LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
618

Convertible instrument liability
688,223

Accruals and deferred income
5,500

694,341


The Company received funds and incurred costs under a Simple Agreement for Future Equity (SAFE). The SAFE will convert into Ordinary shares upon a future equity financing round or other trigger event. Until conversion, the SAFE is classified as a liability.


6.


Share capital

2024
£
Allotted, called up and fully paid


1,100 Ordinary shares of £0.01 each
11


On incorporation, 1 Ordinary share of £1 was issued and fully paid at par to provide initial working capital.
On 26 June 2024, this share was subdivided into 100 Ordinary shares of £0.01 each.
On the same date, the Company issued a further 1,000 Ordinary shares of £0.01 each, fully paid.

 
Page 4