Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 true 2024-06-01 false No description of principal activity 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10193238 2024-06-01 2025-05-31 10193238 2023-06-01 2024-05-31 10193238 2025-05-31 10193238 2024-05-31 10193238 c:Director1 2024-06-01 2025-05-31 10193238 d:FurnitureFittings 2024-06-01 2025-05-31 10193238 d:FurnitureFittings 2025-05-31 10193238 d:FurnitureFittings 2024-05-31 10193238 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 10193238 d:ComputerEquipment 2024-06-01 2025-05-31 10193238 d:ComputerEquipment 2025-05-31 10193238 d:ComputerEquipment 2024-05-31 10193238 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 10193238 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 10193238 d:Goodwill 2024-06-01 2025-05-31 10193238 d:Goodwill 2025-05-31 10193238 d:Goodwill 2024-05-31 10193238 d:CurrentFinancialInstruments 2025-05-31 10193238 d:CurrentFinancialInstruments 2024-05-31 10193238 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 10193238 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 10193238 d:ShareCapital 2025-05-31 10193238 d:ShareCapital 2024-05-31 10193238 d:RetainedEarningsAccumulatedLosses 2025-05-31 10193238 d:RetainedEarningsAccumulatedLosses 2024-05-31 10193238 c:FRS102 2024-06-01 2025-05-31 10193238 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10193238 c:FullAccounts 2024-06-01 2025-05-31 10193238 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10193238 d:Goodwill d:OwnedIntangibleAssets 2024-06-01 2025-05-31 10193238 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 10193238 ALL SQUARED ACCOUNTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
ALL SQUARED ACCOUNTS LTD REGISTERED NUMBER: 10193238 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 3,325 |  | 5,425
Tangible assets | 5 |  | 1,302 |  | 1,320
|  |  | 4,627 |  | 6,745
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 4,085 |  | 5,300 |
Cash at bank and in hand | 7 | 12,502 |  | 12,903 |
|  | 16,587 |  | 18,203 |
Creditors: amounts falling due within one year | 8 | (20,414) |  | (19,150) |
Net current liabilities |  |  | (3,827) |  | (947)
Total assets less current liabilities |  |  | 800 |  | 5,798
Net assets |  |  | 800 |  | 5,798
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 700 |  | 5,698
|  |  | 800 |  | 5,798
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ALL SQUARED ACCOUNTS LTD REGISTERED NUMBER: 10193238 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 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 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:
Sarah Hadland
Director
Date: 17 November 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
ALL SQUARED ACCOUNTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
All Squared Accounts Ltd is a private company limited by shares and incorporated in England and Wales (Registered number 10193238). The registered office is 101 New Cavendish Street, 1st Floor South, London, 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 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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. 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. Page 3
ALL SQUARED ACCOUNTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
|  |  |  | Computer equipment | - | 25% | reducing balance
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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
ALL SQUARED ACCOUNTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 June 2024 | 21,000
| At 31 May 2025 | 21,000
| Amortisation |
| At 1 June 2024 | 15,575
| Charge for the year on owned assets | 2,100
| At 31 May 2025 | 17,675
| Net book value |
| At 31 May 2025 | 3,325
| At 31 May 2024 | 5,425
Page 5
ALL SQUARED ACCOUNTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 June 2024 | 991 | 2,437 | 3,428
| Additions | - | 384 | 384
| At 31 May 2025 | 991 | 2,821 | 3,812
| Depreciation |  |  |
| At 1 June 2024 | 783 | 1,325 | 2,108
| Charge for the year on owned assets | 52 | 350 | 402
| At 31 May 2025 | 835 | 1,675 | 2,510
| Net book value |  |  |
| At 31 May 2025 | 156 | 1,146 | 1,302
| At 31 May 2024 | 208 | 1,112 | 1,320
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,085 | 4,993
| Prepayments and accrued income | - | 307
|  | 4,085 | 5,300
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 12,502 | 12,903
|  | 12,502 | 12,903
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ALL SQUARED ACCOUNTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 307
| Corporation tax | 4,746 | 5,306
| Other taxation and social security | 168 | 160
| Other creditors | 14,300 | 12,177
| Accruals and deferred income | 1,200 | 1,200
|  | 20,414 | 19,150
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