Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10379838 2024-10-01 2025-09-30 10379838 2023-10-01 2024-09-30 10379838 2025-09-30 10379838 2024-09-30 10379838 c:Director1 2024-10-01 2025-09-30 10379838 c:RegisteredOffice 2024-10-01 2025-09-30 10379838 d:MotorVehicles 2024-10-01 2025-09-30 10379838 d:MotorVehicles 2025-09-30 10379838 d:MotorVehicles 2024-09-30 10379838 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10379838 d:ComputerEquipment 2024-10-01 2025-09-30 10379838 d:ComputerEquipment 2025-09-30 10379838 d:ComputerEquipment 2024-09-30 10379838 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10379838 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10379838 d:CurrentFinancialInstruments 2025-09-30 10379838 d:CurrentFinancialInstruments 2024-09-30 10379838 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 10379838 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10379838 d:ShareCapital 2025-09-30 10379838 d:ShareCapital 2024-09-30 10379838 d:RetainedEarningsAccumulatedLosses 2025-09-30 10379838 d:RetainedEarningsAccumulatedLosses 2024-09-30 10379838 c:FRS102 2024-10-01 2025-09-30 10379838 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10379838 c:FullAccounts 2024-10-01 2025-09-30 10379838 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10379838 2 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company registration number: 10379838
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2025
| GINGER BEER PRODUCTIONS LIMITED
GINGER BEER PRODUCTIONS LIMITED |  |
COMPANY INFORMATION
Director | A Harvey
Registered number | 10379838
Registered office | Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
GINGER BEER PRODUCTIONS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
GINGER BEER PRODUCTIONS LIMITED REGISTERED NUMBER:10379838 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 35,878 |  | 22,522
|  |  | 35,878 |  | 22,522
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 251 |  | 394 |
Cash at bank and in hand |  | 34,655 |  | 12,777 |
|  | 34,906 |  | 13,171 |
Creditors: amounts falling due within one year |  | (29,788) |  | (33,024) |
Net current assets/(liabilities) |  |  | 5,118 |  | (19,853)
Total assets less current liabilities |  |  | 40,996 |  | 2,669
Net assets |  |  | 40,996 |  | 2,669
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 40,896 |  | 2,569
|  |  | 40,996 |  | 2,669
Page 1
GINGER BEER PRODUCTIONS LIMITED REGISTERED NUMBER:10379838 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 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 her 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 by:
................................................ A Harvey
Director
Date: 26 January 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
GINGER BEER PRODUCTIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Ginger Beer Productions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£). 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 | 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
GINGER BEER PRODUCTIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 reporting 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 reporting 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 reporting date.
| 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. Page 4
GINGER BEER PRODUCTIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
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 | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.7 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 5
GINGER BEER PRODUCTIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 32,040 | 11,683 | 43,723
| Additions | 34,880 | 2,202 | 37,082
| Disposals | (32,040) | - | (32,040)
| At 30 September 2025 | 34,880 | 13,885 | 48,765
| Depreciation |  |  |
| At 1 October 2024 | 10,013 | 11,188 | 21,201
| Charge for the year on owned assets | 8,737 | 972 | 9,709
| Disposals | (18,023) | - | (18,023)
| At 30 September 2025 | 727 | 12,160 | 12,887
| Net book value |  |  |
| At 30 September 2025 | 34,153 | 1,725 | 35,878
| At 30 September 2024 | 22,027 | 495 | 22,522
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 251 | 394
|  | 251 | 394
Page 6
GINGER BEER PRODUCTIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 17,541
| Corporation tax | 18,996 | 10,507
| Other taxation and social security | 5,559 | 3,129
| Other creditors | 3,633 | 597
| Accruals and deferred income | 1,600 | 1,250
|  | 29,788 | 33,024
7. | Related party transactions
| At the balance sheet date the company owed £2,181 (2024: £240) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.
Page 7