Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 true 2024-06-01 false No description of principal activity 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13057188 2024-06-01 2025-05-31 13057188 2023-06-01 2024-05-31 13057188 2025-05-31 13057188 2024-05-31 13057188 c:CompanySecretary1 2024-06-01 2025-05-31 13057188 c:Director1 2024-06-01 2025-05-31 13057188 c:RegisteredOffice 2024-06-01 2025-05-31 13057188 d:CurrentFinancialInstruments 2025-05-31 13057188 d:CurrentFinancialInstruments 2024-05-31 13057188 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 13057188 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13057188 d:ShareCapital 2025-05-31 13057188 d:ShareCapital 2024-05-31 13057188 d:RetainedEarningsAccumulatedLosses 2025-05-31 13057188 d:RetainedEarningsAccumulatedLosses 2024-05-31 13057188 c:FRS102 2024-06-01 2025-05-31 13057188 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13057188 c:FullAccounts 2024-06-01 2025-05-31 13057188 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13057188 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 13057188
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MAY 2025
| KAPITEYN UK LTD
KAPITEYN UK LTD |  |
COMPANY INFORMATION
Director | S. Howson
Company secretary | L. J. Kapiteijn
Registered number | 13057188
Registered office | 128 City Road
| London
| EC1V 2NX
Accountants | Menzies LLP
| Chartered Accountants
| Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
KAPITEYN UK LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
KAPITEYN UK LTD REGISTERED NUMBER:13057188 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 328,127 |  | 219,500 |
Cash at bank and in hand |  | 155,467 |  | 112,886 |
|  | 483,594 |  | 332,386 |
Creditors: amounts falling due within one year | 5 | (372,723) |  | (236,542) |
Net current assets |  |  | 110,871 |  | 95,844
Total assets less current liabilities |  |  | 110,871 |  | 95,844
Net assets |  |  | 110,871 |  | 95,844
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 110,870 |  | 95,843
|  |  | 110,871 |  | 95,844
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 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:
S. Howson
Director
Date: 24 February 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
KAPITEYN UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Kapiteyn UK Ltd is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. There is no trading address as the dispatch of the plant and food bulbs is carried out by the supplier. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared 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 year 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 year 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'.
| 2.3 | Revenue
Revenue is in relation to the sale of plant and food bulbs and 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 2
KAPITEYN UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred 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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including the director who received no remuneration, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 54,043 | 8,764
| Amounts owed by group undertakings | 274,084 | 210,736
|  | 328,127 | 219,500
Page 3
KAPITEYN UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 536 | 2,058
| Amounts owed to group undertakings | 353,959 | 222,702
| Corporation tax | 4,689 | 6,815
| Other taxation and social security | 8,774 | 202
| Accruals and deferred income | 4,765 | 4,765
|  | 372,723 | 236,542
6. | Parent company
The parent of the smallest group for which consolidated financial statements are drawn up is Kapiteyn B.V. The address of their registered office is: 65 Middenweg, Breezand, Netherlands 1764KM.
Page 4