Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 1 false No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11517815 2024-09-01 2025-08-31 11517815 2023-09-01 2024-08-31 11517815 2025-08-31 11517815 2024-08-31 11517815 c:CompanySecretary1 2024-09-01 2025-08-31 11517815 c:Director1 2024-09-01 2025-08-31 11517815 c:RegisteredOffice 2024-09-01 2025-08-31 11517815 d:ComputerEquipment 2024-09-01 2025-08-31 11517815 d:ComputerEquipment 2025-08-31 11517815 d:ComputerEquipment 2024-08-31 11517815 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 11517815 d:CurrentFinancialInstruments 2025-08-31 11517815 d:CurrentFinancialInstruments 2024-08-31 11517815 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 11517815 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11517815 d:ShareCapital 2025-08-31 11517815 d:ShareCapital 2024-08-31 11517815 d:RetainedEarningsAccumulatedLosses 2025-08-31 11517815 d:RetainedEarningsAccumulatedLosses 2024-08-31 11517815 c:FRS102 2024-09-01 2025-08-31 11517815 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11517815 c:AbridgedAccounts 2024-09-01 2025-08-31 11517815 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Company registration number: 11517815
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| ES-SENCE TRAINING LTD
ES-SENCE TRAINING LTD |  |
COMPANY INFORMATION
Director | S Hetherington
Company secretary | S Hetherington
Registered number | 11517815
Registered office | 71-75 Shelton Street
| London
| Greater London
| WC2H 9JQ
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
ES-SENCE TRAINING LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
ES-SENCE TRAINING LTD REGISTERED NUMBER:11517815 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 117 |  | 191
|  |  | 117 |  | 191
Current assets |  |  |  |  |
Debtors |  | 1,011 |  | 1,179 |
Cash at bank and in hand |  | 3,464 |  | 6,051 |
|  | 4,475 |  | 7,230 |
Creditors: amounts falling due within one year | 6 | (4,515) |  | (7,087) |
Net current (liabilities)/assets |  |  | (40) |  | 143
Total assets less current liabilities |  |  | 77 |  | 334
Net assets |  |  | 77 |  | 334
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 76 |  | 333
|  |  | 77 |  | 334
Page 1
ES-SENCE TRAINING LTD REGISTERED NUMBER:11517815 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 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 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 by:
................................................ S Hetherington
Director
Date: 16 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ES-SENCE TRAINING LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Es-Sence Training Ltd 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. The presentation currency of the financial statements is the Pound Sterling (£). 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
ES-SENCE TRAINING LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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 reporting 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 reporting date, 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 reporting date.
| 2.4 | 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 | - | 20% |
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
ES-SENCE TRAINING LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 September 2024 | 669
| At 31 August 2025 | 669
| Depreciation |
| At 1 September 2024 | 478
| Charge for the year on owned assets | 74
| At 31 August 2025 | 552
| Net book value |
| At 31 August 2025 | 117
| At 31 August 2024 | 191
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,179
| Other debtors | 1,011 | -
|  | 1,011 | 1,179
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 2,362 | 2,537
| Other creditors | 2,153 | 4,550
|  | 4,515 | 7,087
Page 5