Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 3 false false false 2024-09-01 3 No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06348403 2024-09-01 2025-08-31 06348403 2023-09-01 2024-08-31 06348403 2025-08-31 06348403 2024-08-31 06348403 c:Director3 2024-09-01 2025-08-31 06348403 d:CurrentFinancialInstruments 2025-08-31 06348403 d:CurrentFinancialInstruments 2024-08-31 06348403 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 06348403 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06348403 d:ShareCapital 2025-08-31 06348403 d:ShareCapital 2024-08-31 06348403 d:OtherMiscellaneousReserve 2025-08-31 06348403 d:OtherMiscellaneousReserve 2024-08-31 06348403 d:RetainedEarningsAccumulatedLosses 2025-08-31 06348403 d:RetainedEarningsAccumulatedLosses 2024-08-31 06348403 c:OrdinaryShareClass1 2024-09-01 2025-08-31 06348403 c:OrdinaryShareClass1 2025-08-31 06348403 c:OrdinaryShareClass1 2024-08-31 06348403 c:FRS102 2024-09-01 2025-08-31 06348403 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06348403 c:FullAccounts 2024-09-01 2025-08-31 06348403 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06348403 6 2024-09-01 2025-08-31 06348403 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06348403 ACTIVE ASSETS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ACTIVE ASSETS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 3
ACTIVE ASSETS LIMITED REGISTERED NUMBER:06348403
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Current asset investments | 4 | 732,565 | 2,240,001
Cash at bank and in hand |  | 849 | 1,556
|  | 733,414 | 2,241,557
Current liabilities |  |  |
Creditors: amounts falling due within one year | 5 | (196,862) | (1,926,179)
Net assets |  | 536,552 | 315,378
Capital and reserves |  |  |
Called up share capital | 6 | 150 | 150
Other reserves |  | 155,254 | 140,287
Profit and loss account |  | 381,148 | 174,941
|  | 536,552 | 315,378
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 on 2 February 2026.
L M Baroukh
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
ACTIVE ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Active Assets Limited is a company limited by shares incorporated in England and Wales. The registered office is 10 Somerset Square, London, W14 8EE The financial statements are presented in £ sterling, which is the functional currency of the Company. The principal activity of the Company during the year continued to be that of trade investments. 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 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.3 | Financial instruments
Basic financial instruments include other debtors, other creditors, cash and bank balances, and related party loans. Other debtors are recognised initially at the transaction price less attributable transaction costs. Other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of other debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest. Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
| 2.4 | 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. Page 2
ACTIVE ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 732,565 | 2,240,001
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 21,971 | 120
| Other creditors | 171,799 | 1,923,000
| Accruals and deferred income | 3,092 | 3,059
|  | 196,862 | 1,926,179
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 150 (2024 - 150) Ordinary shares of £1 each | 150 | 150
7. | Related party transactions
| As at the year end, the Company owed £158,800 (2024 - £417,000) to entities under common directorship included within other creditors.
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