Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 Business and domestic software development 2024-04-01 false 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.false 09042155 2024-04-01 2025-03-31 09042155 2023-04-01 2024-03-31 09042155 2025-03-31 09042155 2024-03-31 09042155 c:Director1 2024-04-01 2025-03-31 09042155 d:OfficeEquipment 2024-04-01 2025-03-31 09042155 d:OfficeEquipment 2025-03-31 09042155 d:OfficeEquipment 2024-03-31 09042155 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09042155 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 09042155 d:OtherPropertyPlantEquipment 2025-03-31 09042155 d:OtherPropertyPlantEquipment 2024-03-31 09042155 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09042155 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09042155 d:CurrentFinancialInstruments 2025-03-31 09042155 d:CurrentFinancialInstruments 2024-03-31 09042155 d:Non-currentFinancialInstruments 2025-03-31 09042155 d:Non-currentFinancialInstruments 2024-03-31 09042155 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09042155 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09042155 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 09042155 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 09042155 d:ShareCapital 2025-03-31 09042155 d:ShareCapital 2024-03-31 09042155 d:RetainedEarningsAccumulatedLosses 2025-03-31 09042155 d:RetainedEarningsAccumulatedLosses 2024-03-31 09042155 c:OrdinaryShareClass1 2024-04-01 2025-03-31 09042155 c:FRS102 2024-04-01 2025-03-31 09042155 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09042155 c:FullAccounts 2024-04-01 2025-03-31 09042155 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09042155 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 09042155 IWOO LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
IWOO LIMITED
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
IWOO LIMITED REGISTERED NUMBER:09042155
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 97,278 |  | 112,380
|  |  | 97,278 |  | 112,380
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 29,775 |  | 9,297 |
Cash at bank and in hand |  | 39,213 |  | 158,847 |
Current liabilities |  | 68,988 |  | 168,144 |
Creditors: amounts falling due within one year | 6 | (41,109) |  | (23,579) |
Net current assets |  |  | 27,879 |  | 144,565
Total assets less current liabilities |  |  | 125,157 |  | 256,945
Creditors: amounts falling due after more than one year | 7 |  | (6,217,490) |  | (5,738,437)
Net liabilities |  |  | (6,092,333) |  | (5,481,492)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Profit and loss account |  |  | (6,092,334) |  | (5,481,493)
|  |  | (6,092,333) |  | (5,481,492)
Page 1
IWOO LIMITED REGISTERED NUMBER:09042155
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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 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.
D Kantor
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
IWOO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Iwoo Limited is a private limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD and principal place of business is 4 Winsley Street, London, W1W 8HF. The principal activity of the company during the year was that of the provision of smart and simple technology that provides direct access and allows customers to book sessions with health and fitness professionals to their home, office or park. The company's functional and presentational currency is £ 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 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 | Going concern
The company made a loss for the year and at the reporting date has net liabilities. The ultimate controlling party has confirmed that she has the ability and will financially support the company so that it will be able to meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under the going concern basis on this assumption.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied in the year, exclusive of Value Added Tax and trade discounts. Revenue from goods are recognised when the goods are delivered. Revenue from services are recognised when the right to receive consideration is established.
| 2.4 | 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. Page 3
IWOO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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 | - | 33.33% straight line
|  |  |  | App | - | over 2 years
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.
| 2.5 | 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 | Pensions
The company contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
| 2.7 | Taxation
Tax is recognised in the Statement of Comprehensive Income, 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: a) 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 b) 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
IWOO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment | App | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 18,576 | 1,171,377 | 1,189,953
| Additions | - | 194,557 | 194,557
| At 31 March 2025 | 18,576 | 1,365,934 | 1,384,510
| Depreciation |  |  |
| At 1 April 2024 | 18,576 | 1,058,997 | 1,077,573
| Charge for the year on owned assets | - | 209,659 | 209,659
| At 31 March 2025 | 18,576 | 1,268,656 | 1,287,232
| Net book value |  |  |
| At 31 March 2025 | - | 97,278 | 97,278
| At 31 March 2024 | - | 112,380 | 112,380
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,094 | 372
| Other debtors | 25,031 | 6,917
| Prepayments and accrued income | 1,650 | 2,008
|  | 29,775 | 9,297
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 32,947 | 15,653
| Other taxation and social security | - | 1,342
| Other creditors | 2,380 | 2,379
| Accruals and deferred income | 5,782 | 4,205
|  | 41,109 | 23,579
Page 5
IWOO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 6,217,490 | 5,738,437
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1 | 1 | 1
9. | Pension commitments
The company contributes to 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 costs charge represents contributions payable by the company to the fund and amounted to £1,299 (2024 - £1,321). Contributions totalling £2,379 (2024 - £2,379) were payable to the fund at the reporting date and are in creditors.
Page 6