Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 6422326 2024-04-01 2025-03-31 6422326 2023-04-01 2024-03-31 6422326 2025-03-31 6422326 2024-03-31 6422326 c:CompanySecretary1 2024-04-01 2025-03-31 6422326 c:Director1 2024-04-01 2025-03-31 6422326 c:RegisteredOffice 2024-04-01 2025-03-31 6422326 d:CurrentFinancialInstruments 2025-03-31 6422326 d:CurrentFinancialInstruments 2024-03-31 6422326 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 6422326 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 6422326 d:ShareCapital 2025-03-31 6422326 d:ShareCapital 2024-03-31 6422326 d:RetainedEarningsAccumulatedLosses 2025-03-31 6422326 d:RetainedEarningsAccumulatedLosses 2024-03-31 6422326 c:FRS102 2024-04-01 2025-03-31 6422326 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 6422326 c:FullAccounts 2024-04-01 2025-03-31 6422326 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 6422326 6 2024-04-01 2025-03-31 6422326 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company registration number: 6422326
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| TOREGAS LIMITED
TOREGAS LIMITED |  |
COMPANY INFORMATION
Director | M C J Holme
Company secretary | J Holme
Registered number | 6422326
Registered office | Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
TOREGAS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
TOREGAS LIMITED REGISTERED NUMBER:6422326 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 345,540 |  | 345,000 |
Current asset investments | 5 | 693,875 |  | 693,875 |
Cash at bank and in hand |  | 54 |  | 505 |
|  | 1,039,469 |  | 1,039,380 |
Creditors: amounts falling due within one year | 6 | (6,092) |  | (3,710) |
Net current assets |  |  | 1,033,377 |  | 1,035,670
Total assets less current liabilities |  |  | 1,033,377 |  | 1,035,670
Net assets |  |  | 1,033,377 |  | 1,035,670
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,040,001 |  | 1,040,001
Profit and loss account |  |  | (6,624) |  | (4,331)
|  |  | 1,033,377 |  | 1,035,670
Page 1
TOREGAS LIMITED REGISTERED NUMBER:6422326 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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 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 on 21 September 2025.
M C J Holme
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
TOREGAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Toregas Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency is Pound Sterling (£). 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 | 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
TOREGAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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 reporting 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 reporting 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 reporting date.
| 2.5 | Valuation of investments
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 Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 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 year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 345,000 | 345,000
| Prepayments and accrued income | 540 | -
|  | 345,540 | 345,000
Page 4
TOREGAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 693,875 | 693,875
|  | 693,875 | 693,875
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 750 | 750
| Amounts owed to group undertakings | 3,522 | -
| Other creditors | 500 | 500
| Accruals and deferred income | 1,320 | 2,460
|  | 6,092 | 3,710
7. | Related party transactions
| At the reporting date the company owed £500 (2024: £500) to the director. The balance can be found within creditors due within one year and no interest is being charged on this loan. At the reporting date the company owed £3,522 to the a related company. The balance can be found within creditors due within and no interest is being charged on this loan.
Page 5