Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false 2024-05-01 false No description of principal activity 3 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13321878 2024-05-01 2025-04-30 13321878 2023-05-01 2024-04-30 13321878 2025-04-30 13321878 2024-04-30 13321878 c:Director1 2024-05-01 2025-04-30 13321878 d:Buildings d:ShortLeaseholdAssets 2024-05-01 2025-04-30 13321878 d:Buildings d:ShortLeaseholdAssets 2025-04-30 13321878 d:Buildings d:ShortLeaseholdAssets 2024-04-30 13321878 d:ComputerEquipment 2024-05-01 2025-04-30 13321878 d:ComputerEquipment 2025-04-30 13321878 d:ComputerEquipment 2024-04-30 13321878 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 13321878 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 13321878 d:CurrentFinancialInstruments 2025-04-30 13321878 d:CurrentFinancialInstruments 2024-04-30 13321878 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 13321878 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13321878 d:ShareCapital 2025-04-30 13321878 d:ShareCapital 2024-04-30 13321878 d:RetainedEarningsAccumulatedLosses 2025-04-30 13321878 d:RetainedEarningsAccumulatedLosses 2024-04-30 13321878 c:OrdinaryShareClass1 2024-05-01 2025-04-30 13321878 c:OrdinaryShareClass1 2025-04-30 13321878 c:OrdinaryShareClass1 2024-04-30 13321878 c:FRS102 2024-05-01 2025-04-30 13321878 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13321878 c:FullAccounts 2024-05-01 2025-04-30 13321878 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13321878 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13321878 MYRQVIST LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
MYRQVIST LTD REGISTERED NUMBER: 13321878 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 83,702 |  | -
|  |  | 83,702 |  | -
Current assets |  |  |  |  |
Stocks |  | 176,993 |  | - |
Debtors: amounts falling due within one year | 5 | 383,619 |  | - |
Cash at bank and in hand | 6 | 20,340 |  | 42,814 |
|  | 580,952 |  | 42,814 |
Creditors: amounts falling due within one year | 7 | (790,803) |  | (36,975) |
Net current (liabilities)/assets |  |  | (209,851) |  | 5,839
Total assets less current liabilities |  |  | (126,149) |  | 5,839
Net (liabilities)/assets |  |  | (126,149) |  | 5,839
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (126,150) |  | 5,838
|  |  | (126,149) |  | 5,839
Page 1
MYRQVIST LTD REGISTERED NUMBER: 13321878 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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:
S G Ohrn
Director
Date: 14 January 2026
Page 2
MYRQVIST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Myrqvist Ltd is a private company limited by shares and incorporated in England and Wales (registered number 13321878). The registered office address is 18-19 Jermyn Street, London 18 - 19 Jermyn Street, London Sw1y 6lt, England, SW1Y 6LT. 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 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 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 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
MYRQVIST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 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 | 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.
| 2.6 | 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:
|  |  |  | Short-term leasehold property | - | 10% | Straight line
|  |  |  | Computer equipment | - | 25% | Reducing balance
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. Page 4
MYRQVIST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 2).
Page 5
MYRQVIST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 89,933 | 916 | 90,849
| At 30 April 2025 | 89,933 | 916 | 90,849
| Depreciation |  |  |
| Charge for the year on owned assets | 6,975 | 172 | 7,147
| At 30 April 2025 | 6,975 | 172 | 7,147
| Net book value |  |  |
| At 30 April 2025 | 82,958 | 744 | 83,702
| At 30 April 2024 | - | - | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 340,467 | -
| Prepayments and accrued income | 43,152 | -
|  | 383,619 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 20,340 | 42,814
|  | 20,340 | 42,814
Page 6
MYRQVIST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 310,522 | -
| Corporation tax | - | 1,370
| Other taxation and social security | 41,006 | 19,022
| Other creditors | 142,220 | 13,583
| Accruals and deferred income | 297,055 | 3,000
|  | 790,803 | 36,975
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary shares share of £1.0 | 1.0 | 1.0
Page 7