Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-30 2025-04-30 3 true 2024-05-01 3 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false false No description of principal activity false 04589358 2024-05-01 2025-04-30 04589358 2023-05-01 2024-04-30 04589358 2025-04-30 04589358 2024-04-30 04589358 c:Director2 2024-05-01 2025-04-30 04589358 d:Buildings 2024-05-01 2025-04-30 04589358 d:Buildings 2025-04-30 04589358 d:Buildings 2024-04-30 04589358 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 04589358 d:CurrentFinancialInstruments 2025-04-30 04589358 d:CurrentFinancialInstruments 2024-04-30 04589358 d:Non-currentFinancialInstruments 2025-04-30 04589358 d:Non-currentFinancialInstruments 2024-04-30 04589358 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 04589358 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04589358 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 04589358 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 04589358 d:ShareCapital 2025-04-30 04589358 d:ShareCapital 2024-04-30 04589358 d:RetainedEarningsAccumulatedLosses 2025-04-30 04589358 d:RetainedEarningsAccumulatedLosses 2024-04-30 04589358 c:FRS102 2024-05-01 2025-04-30 04589358 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04589358 c:FullAccounts 2024-05-01 2025-04-30 04589358 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04589358 6 2024-05-01 2025-04-30 04589358 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 04589358 MOMENTUM EXPERIENCE GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 APRIL 2025
MOMENTUM EXPERIENCE GROUP LIMITED REGISTERED NUMBER: 04589358 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 605,445 |  | -
Investments | 5 |  | 200 |  | 200
|  |  | 605,645 |  | 200
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 72,815 |
|  | - |  | 72,815 |
Creditors: amounts falling due within one year | 7 | (142,329) |  | (72,815) |
Net current (liabilities)/assets |  |  | (142,329) |  | -
Total assets less current liabilities |  |  | 463,316 |  | 200
Creditors: amounts falling due after more than one year |  |  | (462,901) |  | -
Net assets |  |  | 415 |  | 200
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 215 |  | -
|  |  | 415 |  | 200
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MOMENTUM EXPERIENCE GROUP LIMITED REGISTERED NUMBER: 04589358 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 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 period 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 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 4 September 2025.
A Momen
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
MOMENTUM EXPERIENCE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | General information
Momentum Experience Group Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered company is the 8th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD. The principal activity of the company is that of a holding company. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | 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.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 20 years straight line for buildings only
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
MOMENTUM EXPERIENCE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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, loans to related parties and investments in ordinary shares.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2024 - 3).
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MOMENTUM EXPERIENCE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| Transfers intra group | 735,500
| At 30 April 2025 | 735,500
| Depreciation |
| Charge for the period on owned assets | 3,109
| Transfers intra group | 126,946
| At 30 April 2025 | 130,055
| Net book value |
| At 30 April 2025 | 605,445
| At 30 April 2024 | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 200
| At 30 April 2025 | 200
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MOMENTUM EXPERIENCE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 72,815
|  | - | 72,815
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 25,370 | -
| Amounts owed to group undertakings | 1,704 | -
| Other creditors | 115,255 | 72,815
|  | 142,329 | 72,815
| The loan balance of £25,370 is a mortgage and is secured over the Company's freehold property.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 462,901 | -
|  | 462,901 | -
| The loan balance of £462,901 is a mortgage and is secured over the Company's freehold property.
9. | Related party transactions
| The company has taken advantage of the exemption to disclose related party transactions with companies that are wholly owned within the group. At the year end the company owed £1,704 (2024: £72,815 owed by) to Momentum Mountain Management.
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