Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true false No description of principal activity 0 false 2024-02-09 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15477051 2024-02-08 15477051 2024-02-09 2025-06-30 15477051 2023-02-09 2024-02-08 15477051 2025-06-30 15477051 c:Director1 2024-02-09 2025-06-30 15477051 c:Director2 2024-02-09 2025-06-30 15477051 c:RegisteredOffice 2024-02-09 2025-06-30 15477051 d:CurrentFinancialInstruments 2025-06-30 15477051 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15477051 d:ShareCapital 2025-06-30 15477051 d:RetainedEarningsAccumulatedLosses 2025-06-30 15477051 c:OrdinaryShareClass1 2024-02-09 2025-06-30 15477051 c:OrdinaryShareClass1 2025-06-30 15477051 c:FRS102 2024-02-09 2025-06-30 15477051 c:AuditExempt-NoAccountantsReport 2024-02-09 2025-06-30 15477051 c:FullAccounts 2024-02-09 2025-06-30 15477051 c:PrivateLimitedCompanyLtd 2024-02-09 2025-06-30 15477051 e:PoundSterling 2024-02-09 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15477051 FIERA COSMETICS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
FIERA COSMETICS LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3 - 6
FIERA COSMETICS LIMITED COMPANY INFORMATION
Directors | S H Braun
| D Carnat
Registered number | 15477051
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Accountants | Blick Rothenberg Limited
| Chartered Accountants
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:15477051
FIERA COSMETICS LIMITED BALANCE SHEET AS AT 30 JUNE 2025
|  | Period ended 30 June 2025
Note |  | £
Current assets |  |  |
Cash at bank and in hand |  | 26,308 |
Creditors: amounts falling due within one year | 4 | (24,801) |
Net current assets |  |  | 1,507
Total assets less current liabilities |  |  | 1,507
Net assets |  |  | 1,507
Capital and reserves |  |  |
Called up share capital | 5 |  | 1,000
Profit and loss account |  |  | 507
Total equity |  |  | 1,507
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 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:
D Carnat
Director
Date: 4 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
FIERA COSMETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Fiera Cosmetics Limited is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16 Great Queen Street, London, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. These financial statements have been prepared for a long period from 9 February 2024 (incorporation) to 30 June 2025. 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
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 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. Management charges Revenue from providing services is recognised in the accounting period which the services are rendered on behalf of its parent company.
| 2.4 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Page 3
FIERA COSMETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Financial assets Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including trade and other creditors and loans from fellow group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Page 4
FIERA COSMETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.5 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Current tax
The tax expense for the year comprises current tax. Tax is recognised in the profit and loss account, 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. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. 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.
| 2.7 | Share capital
Ordinary shares are classified as equity.
3. | Employees
| The company has no employees other than the directors, who did not receive any remuneration.
| The average monthly number of employees, including directors, during the period was 0.
Page 5
FIERA COSMETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Creditors: amounts falling due within one year
|  |  |  |  | Period ended 30 June 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 15,942
| Corporation tax | 109
| Accruals | 8,750
|  | 24,801
| Amounts owed to group undertakings are interest free, have no fixed repayment date and are repayable on demand.
5. | Share capital
|  |  |  |  | Period ended 30 June 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1,000 Ordinary shares of £1.00 each | 1,000
Upon incorporation 1,000 Ordinary £1 Shares were allotted and fully paid up.
6. | Related party transactions
| The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.
7. | Controlling party
Fiera Cosmetics Inc, a company in Canada with registered office 10 Blair Athol Crescent, Etobicoke, ON M9A1X5, is the immediate parent company. There is no ultimate controlling party.
Page 6