Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-30 2024-09-30 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 2023-06-01 false false No description of principal activity 2 true 12632493 2023-06-01 2024-09-30 12632493 2022-06-01 2023-05-31 12632493 2024-09-30 12632493 2023-05-31 12632493 c:Director1 2023-06-01 2024-09-30 12632493 d:CurrentFinancialInstruments 2024-09-30 12632493 d:CurrentFinancialInstruments 2023-05-31 12632493 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12632493 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 12632493 d:ShareCapital 2024-09-30 12632493 d:ShareCapital 2023-05-31 12632493 d:RetainedEarningsAccumulatedLosses 2024-09-30 12632493 d:RetainedEarningsAccumulatedLosses 2023-05-31 12632493 c:OrdinaryShareClass1 2023-06-01 2024-09-30 12632493 c:OrdinaryShareClass1 2024-09-30 12632493 c:OrdinaryShareClass1 2023-05-31 12632493 c:FRS102 2023-06-01 2024-09-30 12632493 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-09-30 12632493 c:FullAccounts 2023-06-01 2024-09-30 12632493 c:PrivateLimitedCompanyLtd 2023-06-01 2024-09-30 12632493 e:PoundSterling 2023-06-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12632493 PAYCORP UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2024
PAYCORP UK LIMITED REGISTERED NUMBER: 12632493 BALANCE SHEET AS AT 30 SEPTEMBER 2024
|  | 30 September |  | 31 May
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 8,281 |  | 1 |
|  | 8,281 |  | 1 |
Creditors: amounts falling due within one year | 5 | (11,116) |  | - |
Net current (liabilities)/assets |  |  | (2,835) |  | 1
Total assets less current liabilities |  |  | (2,835) |  | 1
Net (liabilities)/assets |  |  | (2,835) |  | 1
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | (2,836) |  | -
|  |  | (2,835) |  | 1
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PAYCORP UK LIMITED REGISTERED NUMBER: 12632493 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2024 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 by:
Steven Kark
Director
Date: 8 October 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
PAYCORP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024
1. | General information
Paycorp UK Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registration number: 12632493). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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 that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
PAYCORP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 2 (2023 - 2).
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PAYCORP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2024
4. | Cash and cash equivalents
|  |  |  |  | 30 September | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,281 | 1
|  | 8,281 | 1
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 September | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 282 | -
| Amounts owed to group undertakings | 8,320 | -
| Other creditors | 514 | -
| Accruals and deferred income | 2,000 | -
|  | 11,116 | -
6. | Share capital
|  |  |  |  | 30 September | 31 May
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary share of £1.00 | 1 | 1
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