Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 No description of principal activity 6 false 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08440782 2024-04-01 2025-03-31 08440782 2023-04-01 2024-03-31 08440782 2025-03-31 08440782 2024-03-31 08440782 c:Director1 2024-04-01 2025-03-31 08440782 c:Director2 2024-04-01 2025-03-31 08440782 c:Director3 2024-04-01 2025-03-31 08440782 c:Director4 2024-04-01 2025-03-31 08440782 c:Director5 2024-04-01 2025-03-31 08440782 c:Director6 2024-04-01 2025-03-31 08440782 c:RegisteredOffice 2024-04-01 2025-03-31 08440782 d:PlantMachinery 2024-04-01 2025-03-31 08440782 d:PlantMachinery 2025-03-31 08440782 d:PlantMachinery 2024-03-31 08440782 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08440782 d:ComputerEquipment 2024-04-01 2025-03-31 08440782 d:ComputerEquipment 2025-03-31 08440782 d:ComputerEquipment 2024-03-31 08440782 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08440782 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08440782 d:CurrentFinancialInstruments 2025-03-31 08440782 d:CurrentFinancialInstruments 2024-03-31 08440782 d:Non-currentFinancialInstruments 2025-03-31 08440782 d:Non-currentFinancialInstruments 2024-03-31 08440782 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08440782 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08440782 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 08440782 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08440782 d:ShareCapital 2025-03-31 08440782 d:ShareCapital 2024-03-31 08440782 d:RetainedEarningsAccumulatedLosses 2025-03-31 08440782 d:RetainedEarningsAccumulatedLosses 2024-03-31 08440782 c:OrdinaryShareClass2 2024-04-01 2025-03-31 08440782 c:OrdinaryShareClass2 2025-03-31 08440782 c:OrdinaryShareClass2 2024-03-31 08440782 c:FRS102 2024-04-01 2025-03-31 08440782 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08440782 c:FullAccounts 2024-04-01 2025-03-31 08440782 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Company registration number: 08440782
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| TIZO LTD
TIZO LTD |  |
COMPANY INFORMATION
Directors | S Hinder
| M Chapman
| K G Grix
| N Groves
| W C Quinn
| M C J Quirk
Registered number | 08440782
Registered office | Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
TIZO LTD |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
TIZO LTD REGISTERED NUMBER:08440782 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,147 |  | 4,382
|  |  | 3,147 |  | 4,382
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 53,007 |  | 47,124 |
Debtors: amounts falling due within one year | 5 | 11,023 |  | 60,100 |
Cash at bank and in hand |  | 16,309 |  | 12,272 |
|  | 80,339 |  | 119,496 |
Creditors: amounts falling due within one year | 6 | (87,952) |  | (103,459) |
Net current (liabilities)/assets |  |  | (7,613) |  | 16,037
Total assets less current liabilities |  |  | (4,466) |  | 20,419
Creditors: amounts falling due after more than one year | 7 |  | (104,627) |  | (110,136)
Net liabilities |  |  | (109,093) |  | (89,717)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (109,193) |  | (89,817)
|  |  | (109,093) |  | (89,717)
Page 1
TIZO LTD REGISTERED NUMBER:08440782 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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 by:
................................................ N Groves
Director
Date: 21 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
TIZO LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Tizo Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page. The presentation currency of the financial statements is the Pound Sterling (£). 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.
| 2.3 | 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.
| 2.4 | 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. Page 3
TIZO LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.6 | 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.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
TIZO LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Computer equipment | - | 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.
| 2.9 | Financial instruments
Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 6).
Page 5
TIZO LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 833 | 13,980 | 14,813
| Additions | - | 626 | 626
| At 31 March 2025 | 833 | 14,606 | 15,439
| Depreciation |  |  |
| At 1 April 2024 | 833 | 9,598 | 10,431
| Charge for the year on owned assets | - | 1,861 | 1,861
| At 31 March 2025 | 833 | 11,459 | 12,292
| Net book value |  |  |
| At 31 March 2025 | - | 3,147 | 3,147
| At 31 March 2024 | - | 4,382 | 4,382
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Deferred tax asset | 53,007 | 47,124
|  | 53,007 | 47,124
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 9,940 | 31,700
| Prepayments and accrued income | 1,083 | 28,400
|  | 11,023 | 60,100
Page 6
TIZO LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,108 | 6,708
| Trade creditors | 20,336 | 68,663
| Other taxation and social security | 50,247 | 21,542
| Other creditors | 8,356 | 3,641
| Accruals and deferred income | 2,905 | 2,905
|  | 87,952 | 103,459
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,627 | 10,136
| Other loans | 100,000 | 100,000
|  | 104,627 | 110,136
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £0.10 each | 100 | 100
| In the prior period, the company redesignated the 100 Ordinary £1 shares as 1,000 Ordinary £0.10 shares.
Page 7