Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 Specialised design activities false 3 true 2024-09-01 false 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13904762 2024-09-01 2025-08-31 13904762 2023-03-01 2024-08-31 13904762 2025-08-31 13904762 2024-08-31 13904762 c:Director1 2024-09-01 2025-08-31 13904762 c:Director3 2024-09-01 2025-08-31 13904762 d:CurrentFinancialInstruments 2025-08-31 13904762 d:CurrentFinancialInstruments 2024-08-31 13904762 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 13904762 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13904762 d:ShareCapital 2025-08-31 13904762 d:ShareCapital 2024-08-31 13904762 d:RetainedEarningsAccumulatedLosses 2025-08-31 13904762 d:RetainedEarningsAccumulatedLosses 2024-08-31 13904762 c:FRS102 2024-09-01 2025-08-31 13904762 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 13904762 c:FullAccounts 2024-09-01 2025-08-31 13904762 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13904762 2 2024-09-01 2025-08-31 13904762 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 13904762 THESE DAYS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
THESE DAYS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THESE DAYS LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of These Days Limited for the year ended 31 August 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of These Days Limited, as a body, in accordance with the terms of our engagement letter dated 13th February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of These Days Limited and state those matters that we have agreed to state to the Board of directors of These Days Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than These Days Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that These Days Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of These Days Limited. You consider that These Days Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of These Days Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. McColes & Co (Herts) Ltd Chartered Accountants First Floor 28 Whitehorse Street Baldock Hertfordshire SG7 6QQ 5 November 2025 Page 1
THESE DAYS LIMITED REGISTERED NUMBER: 13904762 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 59,553 |  | 18,032 |
Cash at bank and in hand |  | 62,954 |  | 80,529 |
|  | 122,507 |  | 98,561 |
Creditors: amounts falling due within one year | 5 | (57,046) |  | (55,083) |
Net current assets |  |  | 65,461 |  | 43,478
Total assets less current liabilities |  |  | 65,461 |  | 43,478
Net assets |  |  | 65,461 |  | 43,478
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6 |  | 3
Profit and loss account |  |  | 65,455 |  | 43,475
|  |  | 65,461 |  | 43,478
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 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 3 November 2025.
N Abrahams | D J Gardner
Director | Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
THESE DAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
THESE DAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.3 | 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.
| 1.4 | 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.
| 1.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.6 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
THESE DAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.7 | 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.
| 1.8 | 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.
| 1.9 | 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.
| 1.10 | 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.
| 1.11 | 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.
2. | General information
The Company is a private company, limited by shares and registered in England. Its registered number is: Its Registered Office is: First Floor 28 Whitehorse Street Baldock Hertfordshire SG7 6QQ Page 5
THESE DAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 45,795 | 2,498
| Other debtors | 13,758 | 15,534
|  | 59,553 | 18,032
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,250
| Corporation tax | 55,156 | 51,933
| Accruals and deferred income | 1,890 | 900
|  | 57,046 | 55,083
6. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £nil (2023 - £15,000) . Contributions totalling £0 (2024 - £0) were payable to the fund at the reporting date and are included in creditors.
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