Caseware UK (AP4) 2024.0.164 2024.0.164 2 2024-07-01 false No description of principal activity 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13208099 2024-07-01 2025-06-30 13208099 2025-06-30 13208099 2023-07-01 2024-06-30 13208099 2024-06-30 13208099 c:Director1 2024-07-01 2025-06-30 13208099 d:ComputerEquipment 2024-07-01 2025-06-30 13208099 d:ComputerEquipment 2025-06-30 13208099 d:ComputerEquipment 2024-06-30 13208099 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 13208099 d:CurrentFinancialInstruments 2025-06-30 13208099 d:CurrentFinancialInstruments 2024-06-30 13208099 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 13208099 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13208099 d:OtherMiscellaneousReserve 2025-06-30 13208099 d:OtherMiscellaneousReserve 2024-06-30 13208099 d:RetainedEarningsAccumulatedLosses 2025-06-30 13208099 d:RetainedEarningsAccumulatedLosses 2024-06-30 13208099 c:FRS102 2024-07-01 2025-06-30 13208099 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13208099 c:FullAccounts 2024-07-01 2025-06-30 13208099 c:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-07-01 2025-06-30 13208099 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 13208099
| BKRI EMEA Limited (A company limited by guarantee) Financial statements Information for filing with the registrar 30 June 2025 |
BKRI EMEA Limited (A company limited by guarantee)
Balance sheet At 30 June 2025
|  | 2025 |  | 2024
Note |  | € |  | €
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 28,543 |  | 32,108
Tangible assets | 5 |  | 2,416 |  | 1,413
|  |  | 30,959 |  | 33,521
Current assets |  |  |  |  |
Debtors | 6 | 192,916 |  | 120,640 |
Cash at bank and in hand |  | 85,875 |  | 197,367 |
|  | 278,791 |  | 318,007 |
Creditors: amounts falling due within one year | 7 | (17,912) |  | (56,114) |
Net current assets |  |  | 260,879 |  | 261,893
Total assets less current liabilities |  |  | 291,838 |  | 295,414
Net assets |  |  | 291,838 |  | 295,414
Capital and reserves |  |  |  |  |
Other reserves |  |  | 348,937 |  | 348,937
Profit and loss account |  |  | (57,099) |  | (53,523)
Surplus |  |  | 291,838 |  | 295,414
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BKRI EMEA Limited (A company limited by guarantee)
Balance sheet (continued) At 30 June 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 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 on 29 September 2025.
E K Barry
Director
Company registered number: 13208099 The notes on pages 3 to 7 form part of these financial statements. 2
BKRI EMEA Limited (A company limited by guarantee)
Notes to the financial statements Year ended 30 June 2025
1. | General information
BKRI EMEA Limited ('the company') is a private company limited by guarantee, incorporated in the United Kingdom. The registered office is 3rd Floor, 1 Ashley Road, Altrincham, Cheshire, WA14 2DT. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date the company had negative profit and loss reserves. Having made due and careful enquiry the directors are of the opinion that the company, with the support of its parent company, has adequate working capital to execute its operations over the next 12 months and continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is Euros. 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 represents amounts due from members for services provided in the year.
| 2.5 | 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. 3
BKRI EMEA Limited (A company limited by guarantee)
Notes to the financial statements Year ended 30 June 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | 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.
| 2.7 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024: 2)
4
BKRI EMEA Limited (A company limited by guarantee)
Notes to the financial statements Year ended 30 June 2025
4. | Intangible assets
|  | Branding
|  | €
| Cost |
| At 1 July 2024 | 35,673
| At 30 June 2025 | 35,673
| Amortisation |
| At 1 July 2024 | 3,565
| Charge for the year | 3,565
| At 30 June 2025 | 7,130
| Net book value |
| At 30 June 2025 | 28,543
| At 30 June 2024 | 32,108
5
BKRI EMEA Limited (A company limited by guarantee)
Notes to the financial statements Year ended 30 June 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | €
| Cost |
| At 1 July 2024 | 1,507
| Additions | 1,424
| At 30 June 2025 | 2,931
| Depreciation |
| At 1 July 2024 | 94
| Charge for the year | 421
| At 30 June 2025 | 515
| Net book value |
| At 30 June 2025 | 2,416
| At 30 June 2024 | 1,413
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BKRI EMEA Limited (A company limited by guarantee)
Notes to the financial statements Year ended 30 June 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Trade debtors | 102,635 | 24,635
| Amounts owed by group undertakings | 80,443 | 85,716
| Other debtors | 9,838 | 10,289
|  | 192,916 | 120,640
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Trade creditors | 5,827 | 113
| Amounts owed to group undertakings | 1,748 | -
| Accruals and deferred income | 10,337 | 56,001
|  | 17,912 | 56,114
8. | Related party transactions
| The company is under the control of BKR International Inc. During the year the company operated a loan with BKR International Inc. At the year end the balance owed from BKR International Inc was €80,443 (2024: €85,716). This loan is interest free, unsecured and repayable on demand.
7