Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 1 1 false true false 14589938 2024-04-01 2025-03-31 14589938 2025-03-31 14589938 2023-01-13 2024-03-31 14589938 2024-03-31 14589938 c:Director1 2024-04-01 2025-03-31 14589938 d:MotorVehicles 2024-04-01 2025-03-31 14589938 d:MotorVehicles 2025-03-31 14589938 d:MotorVehicles 2024-03-31 14589938 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14589938 d:CurrentFinancialInstruments 2025-03-31 14589938 d:CurrentFinancialInstruments 2024-03-31 14589938 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14589938 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14589938 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14589938 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14589938 d:ShareCapital 2025-03-31 14589938 d:ShareCapital 2024-03-31 14589938 d:RetainedEarningsAccumulatedLosses 2025-03-31 14589938 d:RetainedEarningsAccumulatedLosses 2024-03-31 14589938 c:FRS102 2024-04-01 2025-03-31 14589938 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14589938 c:FullAccounts 2024-04-01 2025-03-31 14589938 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14589938 2 2024-04-01 2025-03-31 14589938 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company registration number: 14589938
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| ONE C DIGITAL LIMITED
ONE C DIGITAL LIMITED REGISTERED NUMBER:14589938 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 41,589 |  | 55,452
|  |  | 41,589 |  | 55,452
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 22,366 |  | 1,292 |
Cash at bank and in hand |  | 78,763 |  | 54,598 |
|  | 101,129 |  | 55,890 |
Creditors: amounts falling due within one year | 6 | (45,191) |  | (32,148) |
Net current assets |  |  | 55,938 |  | 23,742
Total assets less current liabilities |  |  | 97,527 |  | 79,194
Creditors: amounts falling due after more than one year |  |  | (46,438) |  | (51,940)
Net assets |  |  | 51,089 |  | 27,254
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 50,989 |  | 27,154
|  |  | 51,089 |  | 27,254
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 by:
................................................ G O Hallam
Director
Date: 18 November 2025
Page 1
ONE C DIGITAL LIMITED REGISTERED NUMBER:14589938 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The notes on pages 3 to 6 form part of these financial statements. Page 2
ONE C DIGITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
One C Digital Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of business is the same as the registered office and is disclosed on the company information page. The company's functional and presentational currency is GBP. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | 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. Page 3
ONE C DIGITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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 a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
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.
| 2.7 | 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).
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ONE C DIGITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 April 2024 | 61,900
| At 31 March 2025 | 61,900
| Depreciation |
| At 1 April 2024 | 6,448
| Charge for the year on owned assets | 13,863
| At 31 March 2025 | 20,311
| Net book value |
| At 31 March 2025 | 41,589
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,292
| Other debtors | 22,366 | -
|  | 22,366 | 1,292
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 700 | 1,312
| Corporation tax | 27,030 | 15,650
| Other taxation and social security | 9,021 | 4,508
| Obligations under finance lease and hire purchase contracts | 5,595 | 5,595
| Other creditors | - | 2,633
| Accruals and deferred income | 2,845 | 2,450
|  | 45,191 | 32,148
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ONE C DIGITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Transactions with director
|  | Balance at 1 April 2024 | Advances | Repaid | Balance at 31 March 2025
|  | £ | £ | £ | £
| Director loan | (2,632) | 25,095 | (98) | 22,366
|  | (2,632) | 25,095 | (98) | 22,366
| Interest has been applied at a rate of 2.25% in the year.
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