Caseware UK (AP4) 2025.0.111 2025.0.111 2025-04-30 2025-04-30 2024-05-01 false No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10712778 2024-05-01 2025-04-30 10712778 2023-05-01 2024-04-30 10712778 2025-04-30 10712778 2024-04-30 10712778 c:Director1 2024-05-01 2025-04-30 10712778 d:MotorVehicles 2024-05-01 2025-04-30 10712778 d:MotorVehicles 2025-04-30 10712778 d:MotorVehicles 2024-04-30 10712778 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10712778 d:ComputerEquipment 2024-05-01 2025-04-30 10712778 d:ComputerEquipment 2025-04-30 10712778 d:ComputerEquipment 2024-04-30 10712778 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10712778 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10712778 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 10712778 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 10712778 d:CurrentFinancialInstruments 2025-04-30 10712778 d:CurrentFinancialInstruments 2024-04-30 10712778 d:Non-currentFinancialInstruments 2025-04-30 10712778 d:Non-currentFinancialInstruments 2024-04-30 10712778 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 10712778 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10712778 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 10712778 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 10712778 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 10712778 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 10712778 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 10712778 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 10712778 d:ShareCapital 2025-04-30 10712778 d:ShareCapital 2024-04-30 10712778 d:RetainedEarningsAccumulatedLosses 2025-04-30 10712778 d:RetainedEarningsAccumulatedLosses 2024-04-30 10712778 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 10712778 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 10712778 d:TaxLossesCarry-forwardsDeferredTax 2025-04-30 10712778 d:TaxLossesCarry-forwardsDeferredTax 2024-04-30 10712778 c:OrdinaryShareClass1 2024-05-01 2025-04-30 10712778 c:OrdinaryShareClass1 2025-04-30 10712778 c:OrdinaryShareClass1 2024-04-30 10712778 c:OrdinaryShareClass2 2024-05-01 2025-04-30 10712778 c:OrdinaryShareClass2 2025-04-30 10712778 c:OrdinaryShareClass2 2024-04-30 10712778 c:OrdinaryShareClass3 2024-05-01 2025-04-30 10712778 c:OrdinaryShareClass3 2025-04-30 10712778 c:OrdinaryShareClass3 2024-04-30 10712778 c:FRS102 2024-05-01 2025-04-30 10712778 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10712778 c:FullAccounts 2024-05-01 2025-04-30 10712778 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10712778 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:InternallyGeneratedIntangibleAssets 2024-05-01 2025-04-30 10712778 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10712778 AVENTI GLOBAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
AVENTI GLOBAL LIMITED REGISTERED NUMBER:10712778
BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 287,520 |  | 201,833
Tangible assets | 5 |  | 10,782 |  | 14,036
|  |  | 298,302 |  | 215,869
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,505,429 |  | 1,695,214 |
Cash at bank and in hand |  | 164,530 |  | 167,989 |
|  | 1,669,959 |  | 1,863,203 |
Creditors: amounts falling due within one year | 7 | (1,331,694) |  | (1,136,738) |
Net current assets |  |  | 338,265 |  | 726,465
Total assets less current liabilities |  |  | 636,567 |  | 942,334
Creditors: amounts falling due after more than one year | 8 |  | (83,333) |  | (250,000)
Net assets |  |  | 553,234 |  | 692,334
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 296 |  | 296
Profit and loss account |  |  | 552,938 |  | 692,038
|  |  | 553,234 |  | 692,334
Page 1
AVENTI GLOBAL LIMITED REGISTERED NUMBER:10712778
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 his 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 on 17 January 2026.
R Wanless
Director
The notes on pages 3 to 12 form part of these financial statements. Page 2
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Aventi Global Limited is private company, limited by shares, domiciled in England and Wales. The registered office is Courtenay House, Pynes Hill, Exeter, Devon, United Kingdom, EX2 5AZ. 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
The director confirms that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the company is a going concern.
| 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 income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
AVENTI GLOBAL LIMITED
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: 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.
| 2.5 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | 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 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.
| 2.10 | 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. Page 5
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | 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 following bases. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | Reducing balance
|  |  |  | Computer equipment | - | 25% | Straight line
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.
| 2.12 | 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.
| 2.13 | Long-term contracts
Amounts recoverable on long-term contracts are shown in debtors and recognised under FRS 102 as the anticipated attributable profit earned on the contract up to the balance sheet date.
| 2.14 | 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.
| 2.15 | 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 6
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.17 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a Page 7
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.17 | Financial instruments (continued)
residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 May 2024 | 201,833
| Additions - internal | 85,687
| At 30 April 2025 | 287,520
| Net book value |
| At 30 April 2025 | 287,520
Page 8
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 33,808 | 32,667 | 66,475
| Additions | - | 1,818 | 1,818
| At 30 April 2025 | 33,808 | 34,485 | 68,293
| Depreciation |  |  |
| At 1 May 2024 | 26,718 | 25,721 | 52,439
| Charge for the year on owned assets | 1,418 | 3,654 | 5,072
| At 30 April 2025 | 28,136 | 29,375 | 57,511
| Net book value |  |  |
| At 30 April 2025 | 5,672 | 5,110 | 10,782
| At 30 April 2024 | 7,090 | 6,946 | 14,036
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 784,533 | 948,481
| Other debtors | 10,295 | 9,923
| Prepayments and accrued income | 202,885 | 253,999
| Amounts recoverable on long-term contracts | 478,882 | 482,811
| Deferred taxation | 28,834 | -
|  | 1,505,429 | 1,695,214
Page 9
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 166,667 | 187,500
| Trade creditors | 935,576 | 751,736
| Loss Provision | 10,695 | 10,851
| Corporation tax | - | 8,956
| Other taxation and social security | 75,928 | 4,415
| Other creditors | 13,129 | 4,373
| Accruals and deferred income | 129,699 | 168,907
|  | 1,331,694 | 1,136,738
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 83,333 | 250,000
|  | 83,333 | 250,000
Page 10
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 166,667 | 187,500
|  | 166,667 | 187,500
| Amounts falling due 1-2 years |  |
| Bank loans | 83,333 | 166,667
|  | 83,333 | 166,667
| Amounts falling due 2-5 years |  |
| Bank loans | - | 83,333
|  | - | 83,333
|  | 250,000 | 437,500
10. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | 28,834
| At end of year | 28,834
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,696) | -
| Tax losses carried forward | 31,530 | -
|  | 28,834 | -
Page 11
AVENTI GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2024 - 10,000) Ordinary shares of £0.0100 each | 100 | 100
|  | 958,335 (2024 - 958,335) VN shares of £0.0001 each | 96 | 96
|  | 1,000,000 (2024 - 1,000,000) VV shares of £0.0001 each | 100 | 100
|  |  | 296 | 296
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,584 (2024: £3,179). Contributions totalling £861 (2024: £987) were payable to the fund at the balance sheet date.
Page 12