Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 2024-04-01 false No description of principal activity 2 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14579872 2024-04-01 2025-03-31 14579872 2023-01-09 2024-03-31 14579872 2025-03-31 14579872 2024-03-31 14579872 c:Director1 2024-04-01 2025-03-31 14579872 d:LeaseholdInvestmentProperty 2024-04-01 2025-03-31 14579872 d:LeaseholdInvestmentProperty 2025-03-31 14579872 d:LeaseholdInvestmentProperty 2024-03-31 14579872 d:CurrentFinancialInstruments 2025-03-31 14579872 d:CurrentFinancialInstruments 2024-03-31 14579872 d:Non-currentFinancialInstruments 2025-03-31 14579872 d:Non-currentFinancialInstruments 2024-03-31 14579872 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14579872 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14579872 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14579872 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14579872 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 14579872 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 14579872 d:ShareCapital 2025-03-31 14579872 d:ShareCapital 2024-03-31 14579872 d:RetainedEarningsAccumulatedLosses 2025-03-31 14579872 d:RetainedEarningsAccumulatedLosses 2024-03-31 14579872 c:OrdinaryShareClass1 2024-04-01 2025-03-31 14579872 c:OrdinaryShareClass1 2025-03-31 14579872 c:OrdinaryShareClass1 2024-03-31 14579872 c:FRS102 2024-04-01 2025-03-31 14579872 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14579872 c:FullAccounts 2024-04-01 2025-03-31 14579872 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14579872 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14579872 NESTED ANGEL UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
NESTED ANGEL UK LIMITED REGISTERED NUMBER: 14579872 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment properties | 4 |  | 654,270 |  | 448,270
|  |  | 654,270 |  | 448,270
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 171 |  | 100 |
Cash at bank and in hand | 6 | 2,931 |  | 5,844 |
|  | 3,102 |  | 5,944 |
Creditors: amounts falling due within one year | 7 | (199,445) |  | (141,491) |
Net current liabilities |  |  | (196,343) |  | (135,547)
Total assets less current liabilities |  |  | 457,927 |  | 312,723
Creditors: amounts falling due after more than one year | 8 |  | (477,885) |  | (318,750)
Net liabilities |  |  | (19,958) |  | (6,027)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 10 |  | 10
Profit and loss account |  |  | (19,968) |  | (6,037)
|  |  | (19,958) |  | (6,027)
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 income and retained earnings 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: Page 1
NESTED ANGEL UK LIMITED REGISTERED NUMBER: 14579872 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025
................................................ Sanchit Sareen
Director
Date: 2 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
NESTED ANGEL UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Nested Angel UK Ltd ('the company') is a private limited by shares and is incorporated and domiciled in England. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The company's principal activities are property investments. 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 director believes that preparing the financial statements on the going concern basis is appropriate due to the continued financial support through its bank facilities and director himself.
| 2.3 | Revenue
Revenue comprises rental income received from the company's investment properties and is recognised in accordance with the lease terms.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 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.
| 2.8 | 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 3
NESTED ANGEL UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | 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 and loans to related parties.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
4. | Investment properties
|  | Long term leasehold investment properties
|  | £
| Valuation |
| At 1 April 2024 | 448,270
| Additions at cost | 206,000
| At 31 March 2025 | 654,270
The 2025 valuations were made by director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 171 | 100
|  | 171 | 100
Page 4
NESTED ANGEL UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,931 | 5,844
|  | 2,931 | 5,844
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 193,384 | 137,291
| Accruals and deferred income | 6,061 | 4,200
|  | 199,445 | 141,491
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 477,885 | 318,750
|  | 477,885 | 318,750
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 477,885 | 318,750
|  | 477,885 | 318,750
|  | 477,885 | 318,750
| The bank loans are secured on the investment properties and personal guarantee provided by the director.
Page 5
NESTED ANGEL UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2024 - 10) Ordinary shares of £1.00 each | 10 | 10
11. | Related party transactions
| At the year end the company owed £193,384 (2024:£137,291) to the director.
12. | Controlling party
Sanchit Sareen is the controlling party as he owns the share capital of the company.
Page 6