Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 1 true false 1 2024-05-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06555470 2024-05-01 2025-04-30 06555470 2023-05-01 2024-04-30 06555470 2025-04-30 06555470 2024-04-30 06555470 c:Director1 2024-05-01 2025-04-30 06555470 d:CurrentFinancialInstruments 2025-04-30 06555470 d:CurrentFinancialInstruments 2024-04-30 06555470 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 06555470 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06555470 d:ShareCapital 2025-04-30 06555470 d:ShareCapital 2024-04-30 06555470 d:RetainedEarningsAccumulatedLosses 2025-04-30 06555470 d:RetainedEarningsAccumulatedLosses 2024-04-30 06555470 c:FRS102 2024-05-01 2025-04-30 06555470 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06555470 c:FullAccounts 2024-05-01 2025-04-30 06555470 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06555470 2 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 06555470 SHOO 394 LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
SHOO 394 LIMITED CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 3
SHOO 394 LIMITED REGISTERED NUMBER: 06555470 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 3,250 |  | 2,000 |
Cash at bank and in hand |  | 1,880 |  | 6,308 |
|  | 5,130 |  | 8,308 |
Creditors: amounts falling due within one year | 5 | (24,430) |  | (25,499) |
Net current liabilities |  |  | (19,300) |  | (17,191)
Net liabilities |  |  | (19,300) |  | (17,191)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (19,301) |  | (17,192)
|  |  | (19,300) |  | (17,191)
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 21 January 2026.
J E Nolan
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
SHOO 394 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Shoo 394 Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Rutland House, 148 Edmund Street, Birmingham, West Midlands, B3 2FD. The address of the principal place of business is 16th Floor, 54 Hagley Road, Edgbaston, Birmingham, B16 8PE. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company is dependent upon a loan from the director, who has indicated that he will continue to provide the financial support necessary to enable the company to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.
| 2.3 | Revenue
Turnover is measured as the fair value of fees receivable.
| 2.4 | 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.
| 2.5 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.6 | 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.
| 2.7 | 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. Page 2
SHOO 394 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Taxation
Tax is recognised in the statement of income and retained earnings on the basis of tax rates enacted at the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,250 | 2,000
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 561 | 1,250
| Other creditors | 22,369 | 22,749
| Accruals and deferred income | 1,500 | 1,500
|  | 24,430 | 25,499
6. | Related party transactions
| Other creditors includes £22,369 (2024: £22,749) due to key management personnel.
7. | Parent undertaking
The company is a wholly owned susbsidiary of Shoo 391 Limited.
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