Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13174534 2024-04-01 2025-03-31 13174534 2023-04-01 2024-03-31 13174534 2025-03-31 13174534 2024-03-31 13174534 c:Director1 2024-04-01 2025-03-31 13174534 d:ComputerSoftware 2025-03-31 13174534 d:ComputerSoftware 2024-03-31 13174534 d:CurrentFinancialInstruments 2025-03-31 13174534 d:CurrentFinancialInstruments 2024-03-31 13174534 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13174534 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13174534 d:ShareCapital 2025-03-31 13174534 d:ShareCapital 2024-03-31 13174534 d:RetainedEarningsAccumulatedLosses 2025-03-31 13174534 d:RetainedEarningsAccumulatedLosses 2024-03-31 13174534 c:FRS102 2024-04-01 2025-03-31 13174534 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13174534 c:FullAccounts 2024-04-01 2025-03-31 13174534 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13174534 2 2024-04-01 2025-03-31 13174534 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13174534 HEAD SQUARED LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
HEAD SQUARED LIMITED REGISTERED NUMBER: 13174534 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 4,000 |  | 4,000
|  |  | 4,000 |  | 4,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 411,649 |  | 1,033,608 |
Cash at bank and in hand | 6 | 61,819 |  | 14,581 |
|  | 473,468 |  | 1,048,189 |
Creditors: amounts falling due within one year | 7 | (418,114) |  | (1,045,690) |
Net current assets |  |  | 55,354 |  | 2,499
Total assets less current liabilities |  |  | 59,354 |  | 6,499
Net assets |  |  | 59,354 |  | 6,499
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 59,254 |  | 6,399
|  |  | 59,354 |  | 6,499
Page 1
HEAD SQUARED LIMITED REGISTERED NUMBER: 13174534 BALANCE SHEET (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 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:
J Cole
Director
Date: 4 December 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
HEAD SQUARED LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The entity is a private company, limited by shares and incorporated in England and Wales. The address of the registered office is 101 New Cavendish Street, First Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the Company. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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. Page 3
HEAD SQUARED LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Crypto Currency
|  | £
| Cost |
| At 1 April 2024 | 4,000
| At 31 March 2025 | 4,000
| Net book value |
| At 31 March 2025 | 4,000
| At 31 March 2024 | 4,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loans to customers | 411,649 | 1,033,608
|  | 411,649 | 1,033,608
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 61,819 | 14,581
|  | 61,819 | 14,581
Page 4
HEAD SQUARED LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 14,203 | 1,501
| Other creditors | 400,874 | 1,042,000
| Accruals and deferred income | 3,037 | 2,189
|  | 418,114 | 1,045,690
Page 5