Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 62 58 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04290499 2024-01-01 2024-12-31 04290499 2023-01-01 2023-12-31 04290499 2024-12-31 04290499 2023-12-31 04290499 c:Director5 2024-01-01 2024-12-31 04290499 d:Buildings d:ShortLeaseholdAssets 2024-01-01 2024-12-31 04290499 d:Buildings d:ShortLeaseholdAssets 2024-12-31 04290499 d:Buildings d:ShortLeaseholdAssets 2023-12-31 04290499 d:PlantMachinery 2024-01-01 2024-12-31 04290499 d:PlantMachinery 2024-12-31 04290499 d:PlantMachinery 2023-12-31 04290499 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04290499 d:MotorVehicles 2024-01-01 2024-12-31 04290499 d:MotorVehicles 2024-12-31 04290499 d:MotorVehicles 2023-12-31 04290499 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04290499 d:FurnitureFittings 2024-01-01 2024-12-31 04290499 d:FurnitureFittings 2024-12-31 04290499 d:FurnitureFittings 2023-12-31 04290499 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04290499 d:ComputerEquipment 2024-01-01 2024-12-31 04290499 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04290499 d:CurrentFinancialInstruments 2024-12-31 04290499 d:CurrentFinancialInstruments 2023-12-31 04290499 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04290499 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04290499 d:ShareCapital 2024-12-31 04290499 d:ShareCapital 2023-12-31 04290499 d:RetainedEarningsAccumulatedLosses 2024-12-31 04290499 d:RetainedEarningsAccumulatedLosses 2023-12-31 04290499 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-12-31 04290499 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 04290499 c:OrdinaryShareClass1 2024-01-01 2024-12-31 04290499 c:OrdinaryShareClass1 2024-12-31 04290499 c:OrdinaryShareClass1 2023-12-31 04290499 c:OrdinaryShareClass2 2024-01-01 2024-12-31 04290499 c:OrdinaryShareClass2 2024-12-31 04290499 c:OrdinaryShareClass2 2023-12-31 04290499 c:FRS102 2024-01-01 2024-12-31 04290499 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04290499 c:FullAccounts 2024-01-01 2024-12-31 04290499 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04290499 2 2024-01-01 2024-12-31 04290499 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04290499 METRUS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
METRUS LIMITED REGISTERED NUMBER: 04290499 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 122,500 |  | 126,405
|  |  | 122,500 |  | 126,405
Current assets |  |  |  |  |
Debtors | 5 | 903,805 |  | 823,894 |
Cash at bank and in hand | 6 | 721,158 |  | 1,423,104 |
|  | 1,624,963 |  | 2,246,998 |
Creditors: amounts falling due within one year | 7 | (1,659,938) |  | (2,268,340) |
Net current liabilities |  |  | (34,975) |  | (21,342)
Total assets less current liabilities |  |  | 87,525 |  | 105,063
Net assets |  |  | 87,525 |  | 105,063
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 200 |  | 200
Profit and loss account |  |  | 87,325 |  | 104,863
|  |  | 87,525 |  | 105,063
Page 1
METRUS LIMITED REGISTERED NUMBER: 04290499 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:
A I Jaye
Director
Date: 3 November 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Metrus Limited is a private company limited by shares, incorporated in England and Wales (registered number 04290499). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH. 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | 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. Page 4
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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, on the following basis:. Depreciation is provided on the following basis:
|  |  |  | Leasehold property | - | 10% | straight line
|  |  |  | Plant and machinery | - | 33% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight line
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.
| 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.
| 2.11 | 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. Page 5
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 62 (2023 - 58).
4. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Motor vehicles | Fixtures and fittings
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2024 | 132,170 | 87,156 | 30,340 | 330,996
| Additions | - | 38,011 | - | 1,935
| Disposals | - | (38,349) | - | -
| At 31 December 2024 | 132,170 | 86,818 | 30,340 | 332,931
| Depreciation |  |  |  |
| At 1 January 2024 | 132,170 | 19,660 | 30,340 | 272,088
| Charge for the year on owned assets | - | 34,267 | - | 9,583
| Disposals | - | (38,349) | - | -
| At 31 December 2024 | 132,170 | 15,578 | 30,340 | 281,671
| Net book value |  |  |  |
| At 31 December 2024 | - | 71,240 | - | 51,260
| At 31 December 2023 | - | 67,496 | - | 58,908
Page 6
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 4.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 January 2024 | 580,662
| Additions | 39,946
| Disposals | (38,349)
| At 31 December 2024 | 582,259
| Depreciation |
| At 1 January 2024 | 454,258
| Charge for the year on owned assets | 43,850
| Disposals | (38,349)
| At 31 December 2024 | 459,759
| Net book value |
| At 31 December 2024 | 122,500
| At 31 December 2023 | 126,404
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 380,276 | 368,052
| Amounts owed by group undertakings | 40,210 | -
| Other debtors | 63,441 | 66,317
| Prepayments and accrued income | 419,878 | 389,525
|  | 903,805 | 823,894
Page 7
METRUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 721,158 | 1,423,104
|  | 721,158 | 1,423,104
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 71,819 | 70,513
| Amounts owed to group undertakings | 840,337 | 952,066
| Corporation tax | 67,200 | 49,295
| Other taxation and social security | 549,715 | 620,324
| Other creditors | 577 | -
| Accruals and deferred income | 130,290 | 576,142
|  | 1,659,938 | 2,268,340
8. | Financial instruments
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 721,157 | 721,157
| Financial assets measured at fair value through profit or loss comprise...
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary A shares of £1 each shares of £1.00 each | 100 | 100
|  | 100 (2023 - 100) Ordinary B shares of £1 each shares of £1.00 each | 100 | 100
|  |  | 200 | 200
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METRUS LIMITED
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