Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 providing consultancy services true false 2024-01-01 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09033127 2024-01-01 2024-12-31 09033127 2023-01-01 2023-12-31 09033127 2024-12-31 09033127 2023-12-31 09033127 2023-01-01 09033127 c:Director1 2024-01-01 2024-12-31 09033127 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 09033127 d:OtherPropertyPlantEquipment 2024-12-31 09033127 d:OtherPropertyPlantEquipment 2023-12-31 09033127 d:CurrentFinancialInstruments 2024-12-31 09033127 d:CurrentFinancialInstruments 2023-12-31 09033127 d:Non-currentFinancialInstruments 2024-12-31 09033127 d:Non-currentFinancialInstruments 2023-12-31 09033127 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09033127 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09033127 d:ShareCapital 2024-12-31 09033127 d:ShareCapital 2023-12-31 09033127 d:ShareCapital 2023-01-01 09033127 d:OtherMiscellaneousReserve 2024-01-01 2024-12-31 09033127 d:OtherMiscellaneousReserve 2024-12-31 09033127 d:OtherMiscellaneousReserve 2023-01-01 2023-12-31 09033127 d:OtherMiscellaneousReserve 2023-12-31 09033127 d:OtherMiscellaneousReserve 2023-01-01 09033127 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 09033127 d:RetainedEarningsAccumulatedLosses 2024-12-31 09033127 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09033127 d:RetainedEarningsAccumulatedLosses 2023-12-31 09033127 d:RetainedEarningsAccumulatedLosses 2023-01-01 09033127 c:OrdinaryShareClass1 2024-01-01 2024-12-31 09033127 c:OrdinaryShareClass1 2024-12-31 09033127 c:OrdinaryShareClass1 2023-12-31 09033127 c:FRS102 2024-01-01 2024-12-31 09033127 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09033127 c:FullAccounts 2024-01-01 2024-12-31 09033127 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09033127 2 2024-01-01 2024-12-31 09033127 6 2024-01-01 2024-12-31 09033127 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 09033127 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09033127 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09033127 SATURDAY GROUP LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
SATURDAY GROUP LTD
CONTENTS
| Page
Balance sheet | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 9
SATURDAY GROUP LTD REGISTERED NUMBER:09033127
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 61,859 |  | 61,859
Investments | 5 |  | 36,586 |  | 36,586
|  |  | 98,445 |  | 98,445
Current assets |  |  |  |  |
Debtors | 6 | 908,445 |  | 859,748 |
Cash at bank and in hand | 7 | 956 |  | 5,601 |
|  | 909,401 |  | 865,349 |
Creditors: amounts falling due within one year | 8 | (64,164) |  | (54,823) |
Net current assets |  |  | 845,237 |  | 810,526
Total assets less current liabilities |  |  | 943,682 |  | 908,971
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (15,465) |  | (15,465) |
|  |  | (15,465) |  | (15,465)
Net assets |  |  | 928,217 |  | 893,506
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 200 |  | 200
Other reserves |  |  | (35,832) |  | (51,389)
Profit and loss account |  |  | 963,849 |  | 944,695
|  |  | 928,217 |  | 893,506
1
SATURDAY GROUP LTD REGISTERED NUMBER:09033127
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 profit and loss account 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 6 January 2026.
J B Grede
Director
The notes on pages 4 to 9 form part of these financial statements. 2
SATURDAY GROUP LTD
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2023 | 200 | (70,292) | 985,185 | 915,093
Loss for the year | - | - | (21,587) | (21,587)
Transfer to/from profit and loss account | - | 18,903 | (18,903) | -
At 1 January 2024 | 200 | (51,389) | 944,695 | 893,506
Profit for the year | - | - | 34,711 | 34,711
Transfer to/from profit and loss account | - | 15,557 | (15,557) | -
At 31 December 2024 | 200 | (35,832) | 963,849 | 928,217
| The notes on pages 4 to 9 form part of these financial statements.
3
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Saturday Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 09033127. The registered office address is 1-4 King St, Covent Garden, London, WC2E 8HH. The principal activity of the company was that of providing consultancy services. The company ceased trading on 31 January 2021. 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 | Turnover
Turnover is recognised for the consultancy services provided to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | 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:
|  |  |  | Other fixed assets | - | Nil depreciation rate
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. Included within other fixed assets are assets that are appreciating in value. Therefore a nil depreciation rate has been applied.
| 2.4 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. 4
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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.
| 2.8 | 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 corporate 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet, 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 balance sheet date. 5
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price.
| 2.12 | Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.13 | 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 (2023 - 2).
6
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Other fixed assets
|  | £
| Cost |
| At 1 January 2024 | 61,859
| At 31 December 2024 | 61,859
| Net book value |
| At 31 December 2024 | 61,859
| At 31 December 2023 | 61,859
5. | Fixed asset investments
|  | Unlisted investment
|  | £
| Cost |
| At 1 January 2024 | 36,586
| At 31 December 2024 | 36,586
7
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 904,804 | 856,682
|  | 904,804 | 856,682
| Due within one year |  |
| Other debtors | 1,945 | 1,339
| Prepayments | 1,696 | 1,727
|  | 908,445 | 859,748
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank | 956 | 5,601
| Less: bank overdrafts | (121) | (119)
|  | 835 | 5,482
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 121 | 119
| Corporation tax | 5,998 | 354
| Other creditors | 50,000 | 50,000
| Accruals | 8,045 | 4,350
|  | 64,164 | 54,823
| The bank overdraft included in creditors due within one year is unsecured.
8
SATURDAY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (15,465) | (15,465)
| At end of year | (15,465) | (15,465)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (15,465) | (15,465)
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20,000 (2023 - 20,000) Ordinary shares of £0.01 each | 200 | 200
11. | Related party transactions
| Included in other creditors, is an amount owed to the company directors totalling £50,000 (2023 -£50,000). This loan is interest free and repayable on demand.
9