Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 19 2025-01-01 false No description of principal activity 18 false true false 05622775 2025-01-01 2025-12-31 05622775 2024-01-01 2024-12-31 05622775 2025-12-31 05622775 2024-12-31 05622775 c:Director1 2025-01-01 2025-12-31 05622775 c:Director3 2025-01-01 2025-12-31 05622775 d:OfficeEquipment 2025-01-01 2025-12-31 05622775 d:OfficeEquipment 2025-12-31 05622775 d:OfficeEquipment 2024-12-31 05622775 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05622775 d:ComputerEquipment 2025-01-01 2025-12-31 05622775 d:ComputerEquipment 2025-12-31 05622775 d:ComputerEquipment 2024-12-31 05622775 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05622775 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05622775 d:CurrentFinancialInstruments 2025-12-31 05622775 d:CurrentFinancialInstruments 2024-12-31 05622775 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 05622775 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05622775 d:ShareCapital 2025-12-31 05622775 d:ShareCapital 2024-12-31 05622775 d:RetainedEarningsAccumulatedLosses 2025-12-31 05622775 d:RetainedEarningsAccumulatedLosses 2024-12-31 05622775 c:FRS102 2025-01-01 2025-12-31 05622775 c:Audited 2025-01-01 2025-12-31 05622775 c:FullAccounts 2025-01-01 2025-12-31 05622775 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05622775 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05622775 2 2025-01-01 2025-12-31 05622775 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered Number:05622775 SCHÖCK LIMITED UNAUDITED FINANCIAL STATEMENTS PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SCHÖCK LIMITED REGISTERED NUMBER:05622775
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,220 |  | 11,593
|  |  | 4,220 |  | 11,593
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 840,503 |  | 1,415,358 |
Cash at bank and in hand |  | 1,319,925 |  | 1,525,984 |
|  | 2,160,428 |  | 2,941,342 |
Creditors: amounts falling due within one year | 6 | (894,865) |  | (1,165,654) |
Net current assets |  |  | 1,265,563 |  | 1,775,688
Total assets less current liabilities |  |  | 1,269,783 |  | 1,787,281
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,055) |  | (2,898) |
|  |  | (1,055) |  | (2,898)
Net assets |  |  | 1,268,728 |  | 1,784,383
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,267,728 |  | 1,783,383
|  |  | 1,268,728 |  | 1,784,383
- 1 -
SCHÖCK LIMITED REGISTERED NUMBER:05622775
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 by:
B Hayward | J Staub
Director | Director
Date: 16 February 2026 |
The notes on pages 3 to 10 form part of these financial statements. - 2 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Schock Limited (the "Company") is a private company limited by shares and registered in England and Wales. The address of the registered office is 61 Station Road, Sudbury, Suffolk, CO10 2SP. The address of the principal place of business is Staniford House, 4 Wedgwood Road, Bicester, Oxfordshire, OX26 4UL. 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.
| 2.2 | Going concern
The Directors have considered a period of at least one year from the date these financial statements were approved and authorised in assessing the going concern basis of preparation of the Company's financial statements. They have reviewed forecasts and considered the wider business environment. They believe that the Company will have sufficient cash available to continue to trade and to settle its liabilities and other obligations as they fall due for the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements. On this basis, the Directors believe the going concern basis of preparation to be appropriate.
| 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. - 3 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 Company recognises income when goods are delivered to customers.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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. - 4 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. - 5 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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:
|  |  |  | Office equipment | - | 33% |
|  |  |  | EDP software | - | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. - 6 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. 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. Basic 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 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 - 7 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
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. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. 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. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.14 | 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 18 (2024 - 19).
- 8 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment | EDP software | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 81,099 | 28,575 | 109,674
| Additions | 703 | - | 703
| At 31 December 2025 | 81,802 | 28,575 | 110,377
| Depreciation |  |  |
| At 1 January 2025 | 70,172 | 27,909 | 98,081
| Charge for the year on owned assets | 7,505 | 571 | 8,076
| At 31 December 2025 | 77,677 | 28,480 | 106,157
| Net book value |  |  |
| At 31 December 2025 | 4,125 | 95 | 4,220
| At 31 December 2024 | 10,927 | 666 | 11,593
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 591,682 | 1,361,609
| Amounts owed by group undertakings | 136,450 | 10,595
| Other debtors | 100,547 | 7,392
| Prepayments and accrued income | 11,824 | 35,762
|  | 840,503 | 1,415,358
- 9 -
SCHÖCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 105,123 | 102,956
| Amounts owed to group undertakings | 173,349 | 361,753
| Corporation tax | - | 62,759
| Other taxation and social security | 140,310 | 358,737
| Accruals and deferred income | 476,083 | 279,449
|  | 894,865 | 1,165,654
7.Other financial commitments As at the balance sheet date the company had operating lease commitments of £366,121 (2024 - £556,929).
8. | Controlling party
The Company is ultimately controlled by Schock AG, a company incorporated in Germany. The consolidated financial statements of Schock AG are available from Vinbucher strasse 2, Baden-Baden, Germany.
9. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 17 February 2026 by Steven Burgess (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.
- 10 -