Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 No description of principal activity 1 2024-01-01 false 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09269897 2024-01-01 2024-12-31 09269897 2023-01-01 2023-12-31 09269897 2024-12-31 09269897 2023-12-31 09269897 c:Director1 2024-01-01 2024-12-31 09269897 d:CurrentFinancialInstruments 2024-12-31 09269897 d:CurrentFinancialInstruments 2023-12-31 09269897 d:Non-currentFinancialInstruments 2024-12-31 09269897 d:Non-currentFinancialInstruments 2023-12-31 09269897 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09269897 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09269897 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09269897 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09269897 d:ShareCapital 2024-12-31 09269897 d:ShareCapital 2023-12-31 09269897 d:RetainedEarningsAccumulatedLosses 2024-12-31 09269897 d:RetainedEarningsAccumulatedLosses 2023-12-31 09269897 c:FRS102 2024-01-01 2024-12-31 09269897 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09269897 c:FullAccounts 2024-01-01 2024-12-31 09269897 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09269897 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 09269897 ARGIP TECHNOLOGIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ARGIP TECHNOLOGIES LIMITED REGISTERED NUMBER: 09269897 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 34,579 |  | - |
Cash at bank and in hand |  | 920 |  | 49,163 |
|  | 35,499 |  | 49,163 |
Creditors: amounts falling due within one year | 5 | (155,082) |  | (218,713) |
Net current liabilities |  |  | (119,583) |  | (169,550)
Total assets less current liabilities |  |  | (119,583) |  | (169,550)
Creditors: amounts falling due after more than one year | 6 |  | (1,611,085) |  | (1,660,592)
Net liabilities |  |  | (1,730,668) |  | (1,830,142)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (1,730,768) |  | (1,830,242)
|  |  | (1,730,668) |  | (1,830,142)
Page 1
ARGIP TECHNOLOGIES LIMITED REGISTERED NUMBER: 09269897 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The Director considers 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 Director acknowledges her 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:
Paola Castagno
Director
Date: 15 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ARGIP TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Argip Technologies 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. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Going concern
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.
| 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
ARGIP TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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 4
ARGIP TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 34,579 | -
|  | 34,579 | -
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 36,581
| Other Loans | 46,462 | 46,462
| Bank Loans | 73,396 | 72,276
| Trade creditors | 300 | 28,920
| Other taxation and social security | 27,475 | 27,474
| Other creditors | 2,970 | 2,971
| Accruals and deferred income | 4,479 | 4,029
|  | 155,082 | 218,713
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other Creditors | 1,611,085 | 1,660,592
|  | 1,611,085 | 1,660,592
Page 5