Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 No description of principal activity false 2024-03-01 2 true true false 11229836 2024-03-01 2025-02-28 11229836 2023-03-01 2024-02-29 11229836 2025-02-28 11229836 2024-02-29 11229836 c:Director2 2024-03-01 2025-02-28 11229836 d:CurrentFinancialInstruments 2025-02-28 11229836 d:CurrentFinancialInstruments 2024-02-29 11229836 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 11229836 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11229836 d:ShareCapital 2025-02-28 11229836 d:ShareCapital 2024-02-29 11229836 d:RetainedEarningsAccumulatedLosses 2025-02-28 11229836 d:RetainedEarningsAccumulatedLosses 2024-02-29 11229836 c:OrdinaryShareClass1 2024-03-01 2025-02-28 11229836 c:OrdinaryShareClass1 2025-02-28 11229836 c:FRS102 2024-03-01 2025-02-28 11229836 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11229836 c:FullAccounts 2024-03-01 2025-02-28 11229836 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11229836 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11229836 FRESHTUNES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
FRESHTUNES LTD REGISTERED NUMBER: 11229836 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 1,410,982 | 281,725
Bank and cash balances |  | 445,873 | 147,033
|  | 1,856,855 | 428,758
Creditors: amounts falling due within one year | 5 | (1,668,188) | (306,893)
Net assets |  | 188,667 | 121,865
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Profit and loss account |  | 188,666 | 121,864
|  | 188,667 | 121,865
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 12 November 2025.
N Amangaliyev
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
FRESHTUNES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Freshtunes Ltd is a private company, limited by shares, registered in England and Wales. The address of its registered office is Scott House, Suite 1, Waterloo Station, London, England, SE1 7LY. 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 | Functional and presentational currency
The functional and presentational currency of the company is GBP.
| 2.3 | 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. Turnover from service provided is recognised when received or receivable.
| 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.
| 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.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 2
FRESHTUNES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,729 | -
| Accrued income | 1,406,253 | 281,725
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 83,730
| Amounts owed to group undertakings | 80,000 | -
| Other taxation and social security | 25,324 | 15,309
| Other creditors | 6,908 | 2,242
| Accruals | 1,555,956 | 205,612
|  | 1,668,188 | 306,893
Page 3
FRESHTUNES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1.00 | 1 | 1
7. | Related party transactions
| The company is a wholly owned subsidiary of its parent undertaking. During the year, the company entered into transactions with its parent company in the normal course of business. At the reporting date, a balance of £80,000 (2023: £Nil) was owing to the parent company.
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