Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 No description of principal activity 2024-01-01 false 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14051368 2024-01-01 2024-12-31 14051368 2023-01-01 2023-12-31 14051368 2024-12-31 14051368 2023-12-31 14051368 c:Director3 2024-01-01 2024-12-31 14051368 d:ComputerEquipment 2024-01-01 2024-12-31 14051368 d:ComputerEquipment 2024-12-31 14051368 d:ComputerEquipment 2023-12-31 14051368 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 14051368 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 14051368 d:ComputerSoftware 2024-12-31 14051368 d:ComputerSoftware 2023-12-31 14051368 d:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 14051368 d:CurrentFinancialInstruments 2024-12-31 14051368 d:CurrentFinancialInstruments 2023-12-31 14051368 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14051368 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14051368 d:ShareCapital 2024-12-31 14051368 d:ShareCapital 2023-12-31 14051368 d:RetainedEarningsAccumulatedLosses 2024-12-31 14051368 d:RetainedEarningsAccumulatedLosses 2023-12-31 14051368 c:OrdinaryShareClass1 2024-01-01 2024-12-31 14051368 c:OrdinaryShareClass1 2024-12-31 14051368 c:OrdinaryShareClass1 2023-12-31 14051368 c:FRS102 2024-01-01 2024-12-31 14051368 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14051368 c:FullAccounts 2024-01-01 2024-12-31 14051368 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14051368 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 14051368 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-12-31 14051368 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14051368 WIRRAL PENINSULA INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WIRRAL PENINSULA INVESTMENTS LTD REGISTERED NUMBER: 14051368 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 75,632 |  | 53,470
Tangible assets | 5 |  | 2,013 |  | 1,665
|  |  | 77,645 |  | 55,135
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,483 |  | 1,181 |
Cash at bank and in hand | 7 | 27,883 |  | 25,012 |
|  | 35,366 |  | 26,193 |
Creditors: amounts falling due within one year | 8 | (361,604) |  | (172,992) |
Net current liabilities |  |  | (326,238) |  | (146,799)
Total assets less current liabilities |  |  | (248,593) |  | (91,664)
Net liabilities |  |  | (248,593) |  | (91,664)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (248,594) |  | (91,665)
|  |  | (248,593) |  | (91,664)
Page 1
WIRRAL PENINSULA INVESTMENTS LTD REGISTERED NUMBER: 14051368 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 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:
D Jaraj
Director
Date: 8 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
WIRRAL PENINSULA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Wirral Peninsula Investments Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the 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 following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position, the directors confirm that they will continue to support the company for at least the next 12 months and therefore consider it appropriate to prepare the financial statements on a going concern basis.
| 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 | 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. Page 3
WIRRAL PENINSULA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Website development | - | 5 | years
|  |  |  | Other intangible fixed assets | - | 5 | years
| 2.7 | 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:
|  |  |  | Computer equipment | - | 20% |
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.
| 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.
| 2.9 | 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. Page 4
WIRRAL PENINSULA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | 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 year was 2 (2023 - 2).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2024 | 67,435
| Additions | 44,562
| At 31 December 2024 | 111,997
| Amortisation |
| At 1 January 2024 | 13,965
| Charge for the year on owned assets | 22,400
| At 31 December 2024 | 36,365
| Net book value |
| At 31 December 2024 | 75,632
| At 31 December 2023 | 53,470
Page 5
WIRRAL PENINSULA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 2,082
| Additions | 916
| At 31 December 2024 | 2,998
| Depreciation |
| At 1 January 2024 | 416
| Charge for the year on owned assets | 569
| At 31 December 2024 | 985
| Net book value |
| At 31 December 2024 | 2,013
| At 31 December 2023 | 1,665
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 7,483 | 112
| Other debtors | - | 1,069
|  | 7,483 | 1,181
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 27,883 | 25,012
|  | 27,883 | 25,012
Page 6
WIRRAL PENINSULA INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 12,261 | 23,475
| Trade creditors | 23,434 | -
| Amounts owed to group undertakings | 318,633 | 144,017
| Other taxation and social security | 1,776 | -
| Accruals and deferred income | 5,500 | 5,500
|  | 361,604 | 172,992
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £0.01 each | 1 | 1
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