Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 10 2024-05-01 false No description of principal activity 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07598299 2024-05-01 2025-04-30 07598299 2023-05-01 2024-04-30 07598299 2025-04-30 07598299 2024-04-30 07598299 c:Director1 2024-05-01 2025-04-30 07598299 d:MotorVehicles 2024-05-01 2025-04-30 07598299 d:MotorVehicles 2025-04-30 07598299 d:MotorVehicles 2024-04-30 07598299 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07598299 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07598299 d:FurnitureFittings 2024-05-01 2025-04-30 07598299 d:FurnitureFittings 2025-04-30 07598299 d:FurnitureFittings 2024-04-30 07598299 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07598299 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07598299 d:OfficeEquipment 2024-05-01 2025-04-30 07598299 d:OfficeEquipment 2025-04-30 07598299 d:OfficeEquipment 2024-04-30 07598299 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07598299 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07598299 d:ComputerEquipment 2024-05-01 2025-04-30 07598299 d:ComputerEquipment 2025-04-30 07598299 d:ComputerEquipment 2024-04-30 07598299 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07598299 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07598299 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 07598299 d:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07598299 d:CurrentFinancialInstruments 2025-04-30 07598299 d:CurrentFinancialInstruments 2024-04-30 07598299 d:Non-currentFinancialInstruments 2025-04-30 07598299 d:Non-currentFinancialInstruments 2024-04-30 07598299 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 07598299 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07598299 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 07598299 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 07598299 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 07598299 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 07598299 d:ShareCapital 2025-04-30 07598299 d:ShareCapital 2024-04-30 07598299 d:RetainedEarningsAccumulatedLosses 2025-04-30 07598299 d:RetainedEarningsAccumulatedLosses 2024-04-30 07598299 c:FRS102 2024-05-01 2025-04-30 07598299 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07598299 c:FullAccounts 2024-05-01 2025-04-30 07598299 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07598299 d:HirePurchaseContracts d:WithinOneYear 2025-04-30 07598299 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 07598299 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-04-30 07598299 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 07598299 2 2024-05-01 2025-04-30 07598299 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 07598299 ACTUA SOLUTIONS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ACTUA SOLUTIONS LTD REGISTERED NUMBER: 07598299 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27,017 |  | 68,820
|  |  | 27,017 |  | 68,820
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 163,176 |  | 215,548 |
Cash at bank and in hand | 6 | 74,419 |  | 61,813 |
|  | 237,595 |  | 277,361 |
Creditors: amounts falling due within one year | 7 | (237,532) |  | (172,186) |
Net current assets |  |  | 63 |  | 105,175
Total assets less current liabilities |  |  | 27,080 |  | 173,995
Creditors: amounts falling due after more than one year | 8 |  | - |  | (78,170)
Net assets |  |  | 27,080 |  | 95,825
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 26,080 |  | 94,825
|  |  | 27,080 |  | 95,825
Page 1
ACTUA SOLUTIONS LTD REGISTERED NUMBER: 07598299 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 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 26 January 2026.
David Philip Sharp
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ACTUA SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no. 07598299). The address of the registered office is Suite 7e The Plaza, Old Hall Street, Liverpool, England, L3 9QJ. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
ACTUA SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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:
|  |  |  | Motor vehicles | - | 20% |
|  |  |  | Fixtures and fittings | - | 33% |
|  |  |  | Office equipment | - | 33% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.9 | 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. Page 4
ACTUA SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 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. 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.
| 2.11 | 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.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 10).
Page 5
ACTUA SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 May 2024 | 120,040 | 9,147 | 30,893 | 5,824 | 165,904
| Additions | - | - | 5,378 | - | 5,378
| Disposals | (59,050) | - | - | - | (59,050)
| At 30 April 2025 | 60,990 | 9,147 | 36,271 | 5,824 | 112,232
| Depreciation |  |  |  |  |
| At 1 May 2024 | 56,600 | 9,147 | 29,115 | 2,223 | 97,085
| Charge for the year on owned assets | - | - | 1,856 | 1,918 | 3,774
| Charge for the year on financed assets | 23,024 | - | - | - | 23,024
| Disposals | (38,668) | - | - | - | (38,668)
| At 30 April 2025 | 40,956 | 9,147 | 30,971 | 4,141 | 85,215
| Net book value |  |  |  |  |
| At 30 April 2025 | 20,034 | - | 5,300 | 1,683 | 27,017
| At 30 April 2024 | 63,440 | - | 1,779 | 3,601 | 68,820
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 154,057 | 138,585
| Amounts owed by group undertakings | - | 64,826
| Prepayments and accrued income | 9,119 | 12,137
|  | 163,176 | 215,548
Page 6
ACTUA SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 74,419 | 61,813
|  | 74,419 | 61,813
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,667 | 11,813
| Trade creditors | 52,122 | 23,651
| Amounts owed to group undertakings | 12,270 | -
| Corporation tax | 60,880 | 43,346
| Other taxation and social security | 40,996 | 50,704
| Obligations under finance lease and hire purchase contracts | 29,917 | 12,824
| Other creditors | 25,680 | 25,848
| Accruals and deferred income | 4,000 | 4,000
|  | 237,532 | 172,186
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 11,188
| Net obligations under finance leases and hire purchase contracts | - | 66,982
|  | - | 78,170
Page 7
ACTUA SOLUTIONS LTD 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 | 11,667 | 11,813
|  | 11,667 | 11,813
| Amounts falling due 1-2 years |  |
| Bank loans | - | 11,188
|  | - | 11,188
|  | 11,667 | 23,001
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 34,287 | 17,084
| Between 1-5 years | - | 68,101
|  | 34,287 | 85,185
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately 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 £19,117 (2024: £60,957). Contributions totalling £958 (2024: £1,267) were payable to the fund at the balance sheet date.
12. | Controlling party
The controlling party is David Sharp.
Page 8