Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-31 2025-01-31 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-02-01 false No description of principal activity 2 true false 06797616 2024-02-01 2025-01-31 06797616 2023-02-01 2024-01-31 06797616 2025-01-31 06797616 2024-01-31 06797616 2023-02-01 06797616 c:Director1 2024-02-01 2025-01-31 06797616 d:OfficeEquipment 2024-02-01 2025-01-31 06797616 d:OfficeEquipment 2025-01-31 06797616 d:OfficeEquipment 2024-01-31 06797616 d:ComputerEquipment 2024-02-01 2025-01-31 06797616 d:OtherPropertyPlantEquipment 2025-01-31 06797616 d:OtherPropertyPlantEquipment 2024-01-31 06797616 d:CurrentFinancialInstruments 2025-01-31 06797616 d:CurrentFinancialInstruments 2024-01-31 06797616 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 06797616 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 06797616 d:ShareCapital 2024-02-01 2025-01-31 06797616 d:ShareCapital 2025-01-31 06797616 d:ShareCapital 2023-02-01 2024-01-31 06797616 d:ShareCapital 2024-01-31 06797616 d:ShareCapital 2023-02-01 06797616 d:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 06797616 d:RetainedEarningsAccumulatedLosses 2025-01-31 06797616 d:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 06797616 d:RetainedEarningsAccumulatedLosses 2024-01-31 06797616 d:RetainedEarningsAccumulatedLosses 2023-02-01 06797616 c:FRS102 2024-02-01 2025-01-31 06797616 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06797616 c:FullAccounts 2024-02-01 2025-01-31 06797616 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06797616 2 2024-02-01 2025-01-31 06797616 6 2024-02-01 2025-01-31 06797616 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 06797616 OWL REGULATORY CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025 Fletcher & Partners Chartered Accountants Salisbury
OWL REGULATORY CONSULTING LIMITED REGISTERED NUMBER: 06797616 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 900 |  | 900
|  |  | 900 |  | 900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,133 |  | 3,122 |
Cash at bank and in hand | 7 | 2,916 |  | 4,478 |
|  | 6,049 |  | 7,600 |
Creditors: amounts falling due within one year | 8 | (13,707) |  | (13,397) |
Net current liabilities |  |  | (7,658) |  | (5,797)
Total assets less current liabilities |  |  | (6,758) |  | (4,897)
Net liabilities |  |  | (6,758) |  | (4,897)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (6,858) |  | (4,997)
|  |  | (6,758) |  | (4,897)
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 profit and loss account 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:
Oliver Lodge
Director
Date: 16 October 2025
The notes on pages 4 to 7 form part of these financial statements. Page 1
OWL REGULATORY CONSULTING LIMITED REGISTERED NUMBER: 06797616 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 Page 2
OWL REGULATORY CONSULTING LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JANUARY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 February 2023 | 100 | (4,627) | (4,527)
Comprehensive income for the year |  |  |
Profit for the year | - | 8,585 | 8,585
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 8,585 | 8,585
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (8,955) | (8,955)
Total transactions with owners | - | (8,955) | (8,955)
At 1 February 2024 | 100 | (4,997) | (4,897)
Comprehensive income for the year |  |  |
Loss for the year | - | (1,861) | (1,861)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (1,861) | (1,861)
Total transactions with owners | - | - | -
At 31 January 2025 | 100 | (6,858) | (6,758)
| The notes on pages 4 to 7 form part of these financial statements.
Page 3
OWL REGULATORY CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
OWL Regulatory Consulting Limited is a private company limited by shares, incorporated in England and Wales with the registered number 06797616. Its registered office is 2 Nimrod Road, London, SW16 6SY. 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 | 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.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. 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:
|  |  |  | Office equipment | - | 25% | Straight line basis
|  |  |  | Computer equipment | - | 25% | Straight line basis
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 4
OWL REGULATORY CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.4 | 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 balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
| 2.8 | 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.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
OWL REGULATORY CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Office equipment | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2024 | 247 | 2,896 | 3,143
| At 31 January 2025 | 247 | 2,896 | 3,143
| Depreciation |  |  |
| At 1 February 2024 | 247 | 2,896 | 3,143
| At 31 January 2025 | 247 | 2,896 | 3,143
| Net book value |  |  |
| At 31 January 2025 | - | - | -
| At 31 January 2024 | - | - | -
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2024 | 900
| At 31 January 2025 | 900
| This represents a 90% (2024 90%) holding in FS Expert Group Limited.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,500 | -
| Other debtors | 497 | 2,983
| Prepayments and accrued income | 136 | 139
|  | 3,133 | 3,122
Page 6
OWL REGULATORY CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,916 | 4,478
|  | 2,916 | 4,478
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 9,486 | 8,361
| Accruals and deferred income | 4,221 | 5,036
|  | 13,707 | 13,397
Page 7