Caseware UK (AP4) 2023.0.135 2023.0.135 2025-12-31 2025-12-31 0 2025-01-01 true false No description of principal activity 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10957746 2025-01-01 2025-12-31 10957746 2024-01-01 2024-12-31 10957746 2025-12-31 10957746 2024-12-31 10957746 c:Director2 2025-01-01 2025-12-31 10957746 d:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 10957746 d:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 10957746 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 10957746 d:CurrentFinancialInstruments 2025-12-31 10957746 d:CurrentFinancialInstruments 2024-12-31 10957746 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10957746 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10957746 d:ShareCapital 2025-12-31 10957746 d:ShareCapital 2024-12-31 10957746 d:OtherMiscellaneousReserve 2025-12-31 10957746 d:OtherMiscellaneousReserve 2024-12-31 10957746 d:RetainedEarningsAccumulatedLosses 2025-12-31 10957746 d:RetainedEarningsAccumulatedLosses 2024-12-31 10957746 c:FRS102 2025-01-01 2025-12-31 10957746 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10957746 c:FullAccounts 2025-01-01 2025-12-31 10957746 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10957746 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2025-01-01 2025-12-31 10957746 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 10957746 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 10957746 SPACETI LG LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SPACETI LG LTD REGISTERED NUMBER: 10957746 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 57,191 |  | 44,065
|  |  | 57,191 |  | 44,065
Creditors: amounts falling due within one year | 5 | (1,816) |  | (33,850) |
Net current liabilities |  |  | (1,816) |  | (33,850)
Total assets less current liabilities |  |  | 55,375 |  | 10,215
Net assets |  |  | 55,375 |  | 10,215
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Capital contribution reserve |  |  | 229,958 |  | 180,040
Profit and loss account |  |  | (174,584) |  | (169,826)
|  |  | 55,375 |  | 10,215
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 income statement 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 10 February 2026.
................................................ Maksym Verteletskyi
Director
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SPACETI LG LTD REGISTERED NUMBER: 10957746 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
SPACETI LG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company lmited by share capital, incorporated in England & Wales. The company number and registered office address are: Company number: 10957746 Registered office address: 85 Great Portland Street, First Floor, London, England, W1W 7LT 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 | 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.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Patents | - | 10 | years
| 2.4 | 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. Page 3
SPACETI LG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 January 2025 | 51,309
| Additions | 20,285
| At 31 December 2025 | 71,594
| Amortisation |
| At 1 January 2025 | 7,244
| Charge for the year on owned assets | 7,159
| At 31 December 2025 | 14,403
| Net book value |
| At 31 December 2025 | 57,191
| At 31 December 2024 | 44,065
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 32,201
| Accruals and deferred income | 1,816 | 1,649
|  | 1,816 | 33,850
6. | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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SPACETI LG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Controlling party
The immediate and ultimate parent undertaking is Spaceti S.R.O., which is incorporated in Czech Republic. Copies of its group accounts can be obtained from Italska 2581/67, Prague, Czech Republic.
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