Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 4 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-04-01 false Activities of other holding companies not elsewhere classified 2 true true 12330779 2024-04-01 2025-03-31 12330779 2023-04-01 2024-03-31 12330779 2025-03-31 12330779 2024-03-31 12330779 c:Director1 2024-04-01 2025-03-31 12330779 d:CurrentFinancialInstruments 2025-03-31 12330779 d:CurrentFinancialInstruments 2024-03-31 12330779 d:Non-currentFinancialInstruments 2025-03-31 12330779 d:Non-currentFinancialInstruments 2024-03-31 12330779 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12330779 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12330779 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 12330779 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12330779 d:ShareCapital 2025-03-31 12330779 d:ShareCapital 2024-03-31 12330779 d:RetainedEarningsAccumulatedLosses 2025-03-31 12330779 d:RetainedEarningsAccumulatedLosses 2024-03-31 12330779 c:OrdinaryShareClass1 2024-04-01 2025-03-31 12330779 c:OrdinaryShareClass1 2025-03-31 12330779 c:FRS102 2024-04-01 2025-03-31 12330779 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12330779 c:FullAccounts 2024-04-01 2025-03-31 12330779 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12330779 6 2024-04-01 2025-03-31 12330779 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12330779 CELLINI CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CELLINI CAPITAL LIMITED REGISTERED NUMBER: 12330779 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investments | 4 |  | 2,442,150 |  | 2,442,150
|  |  | 2,442,150 |  | 2,442,150
Debtors: amounts falling due after more than one year | 5 | 171,730 |  | 170,730 |
|  | 171,730 |  | 170,730 |
Creditors: amounts falling due within one year | 6 | (4,456) |  | (1,340) |
NET CURRENT ASSETS |  |  | 167,274 |  | 169,390
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,609,424 |  | 2,611,540
Creditors: amounts falling due after more than one year | 7 |  | (258,312) |  | (273,670)
NET ASSETS |  |  | 2,351,112 |  | 2,337,870
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 2,351,012 |  | 2,337,770
|  |  | 2,351,112 |  | 2,337,870
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CELLINI CAPITAL LIMITED REGISTERED NUMBER: 12330779 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 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:
Mr J Bainbridge
Director
Date: 6 October 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
CELLINI CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
Cellini Capital Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 4 Rose Crescent, Cambridge CB2 3LL. The company’s functional and presentational currency is GBP. 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 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | FINANCE COSTS
Finance costs are charged to the profit and loss account in the period to which they relate. Vendor loans are subject to simple interest, which is paid on a quarterly basis, along with capital repayments.
| 2.5 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 3
CELLINI CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 April 2024 | 2,442,150
| At 31 March 2025 | 2,442,150
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CELLINI CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE AFTER MORE THAN ONE YEAR |  |
| Amounts owed by group undertakings | 171,730 | 170,730
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,106 | -
| Accruals and deferred income | 1,350 | 1,340
|  | 4,456 | 1,340
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 258,312 | 273,670
|  | 258,312 | 273,670
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
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