Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false true true No description of principal activity 1 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12563119 2024-07-01 2025-06-30 12563119 2023-07-01 2024-06-30 12563119 2025-06-30 12563119 2024-06-30 12563119 c:Director1 2024-07-01 2025-06-30 12563119 d:CurrentFinancialInstruments 2025-06-30 12563119 d:CurrentFinancialInstruments 2024-06-30 12563119 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 12563119 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12563119 d:ShareCapital 2025-06-30 12563119 d:ShareCapital 2024-06-30 12563119 d:RetainedEarningsAccumulatedLosses 2025-06-30 12563119 d:RetainedEarningsAccumulatedLosses 2024-06-30 12563119 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-06-30 12563119 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 12563119 d:TaxLossesCarry-forwardsDeferredTax 2025-06-30 12563119 d:TaxLossesCarry-forwardsDeferredTax 2024-06-30 12563119 c:OrdinaryShareClass1 2024-07-01 2025-06-30 12563119 c:OrdinaryShareClass1 2025-06-30 12563119 c:OrdinaryShareClass1 2024-06-30 12563119 c:FRS102 2024-07-01 2025-06-30 12563119 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12563119 c:FullAccounts 2024-07-01 2025-06-30 12563119 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12563119 6 2024-07-01 2025-06-30 12563119 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12563119 EUTOPIA INVESTMENTS 3 LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
EUTOPIA INVESTMENTS 3 LIMITED REGISTERED NUMBER: 12563119 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 120 |  | 120
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 931 |  | 503 |
|  | 931 |  | 503 |
Creditors: amounts falling due within one year | 6 | (3,842) |  | (2,768) |
Net current liabilities |  |  | (2,911) |  | (2,265)
Total assets less current liabilities |  |  | (2,791) |  | (2,145)
Net liabilities |  |  | (2,791) |  | (2,145)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (2,792) |  | (2,146)
|  |  | (2,791) |  | (2,145)
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 Hammond
Director
Date: 3 March 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
EUTOPIA INVESTMENTS 3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | 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.
| 1.3 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 1.4 | 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.
| 1.5 | 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 2
EUTOPIA INVESTMENTS 3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies (continued)
| 1.6 | 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. 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 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.
2. | General information
Eutopia Investments 3 Limited is a limited company incorporated in England and Wales. The Company’s registered office address is The Stables, Little Coldharbour Farm, Tong Lane, Lamberhurst, Tunbridge Wells, Kent, TN3 8AD. Page 3
EUTOPIA INVESTMENTS 3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 120
| At 30 June 2025 | 120
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 931 | 503
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Director's loan account | 119 | 119
| Other creditors | 3,723 | 2,649
|  | 3,842 | 2,768
7. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 120 | 120
| Financial assets measured at fair value through profit or loss comprises unlisted investments.
Page 4
EUTOPIA INVESTMENTS 3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 503
| Charged to profit or loss | 428
| At end of year | 931
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | 931 | 503
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 5