Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false false 2 2024-04-01 No description of principal activity 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14768438 2024-04-01 2025-03-31 14768438 2023-03-30 2024-03-31 14768438 2025-03-31 14768438 2024-03-31 14768438 c:Director2 2024-04-01 2025-03-31 14768438 d:CurrentFinancialInstruments 2025-03-31 14768438 d:CurrentFinancialInstruments 2024-03-31 14768438 d:Non-currentFinancialInstruments 2025-03-31 14768438 d:Non-currentFinancialInstruments 2024-03-31 14768438 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14768438 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14768438 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14768438 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14768438 d:ShareCapital 2025-03-31 14768438 d:ShareCapital 2024-03-31 14768438 d:RetainedEarningsAccumulatedLosses 2025-03-31 14768438 d:RetainedEarningsAccumulatedLosses 2024-03-31 14768438 c:OrdinaryShareClass1 2024-04-01 2025-03-31 14768438 c:OrdinaryShareClass1 2025-03-31 14768438 c:OrdinaryShareClass1 2024-03-31 14768438 c:OrdinaryShareClass2 2024-04-01 2025-03-31 14768438 c:OrdinaryShareClass2 2025-03-31 14768438 c:OrdinaryShareClass2 2024-03-31 14768438 c:FRS102 2024-04-01 2025-03-31 14768438 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14768438 c:FullAccounts 2024-04-01 2025-03-31 14768438 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14768438 2 2024-04-01 2025-03-31 14768438 6 2024-04-01 2025-03-31 14768438 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14768438 TWKA HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TWKA HOLDINGS LIMITED REGISTERED NUMBER: 14768438 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 800,000 |  | 800,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 30,087 |  | - |
Cash at bank and in hand |  | 100 |  | 100 |
Creditors: amounts falling due within one year | 6 | (239,312) |  | (239,334) |
Net current liabilities |  |  | (209,125) |  | (239,234)
Total assets less current liabilities |  |  | 590,875 |  | 560,766
Creditors: amounts falling due after more than one year | 7 |  | (166,666) |  | (366,666)
Net assets |  |  | 424,209 |  | 194,100
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 424,109 |  | 194,000
|  |  | 424,209 |  | 194,100
The directors consider 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 directors acknowledge their 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. Page 1
TWKA HOLDINGS LIMITED REGISTERED NUMBER: 14768438 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 March 2026.
K Adams
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
TWKA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
TWKA Holdings Limited ("the Company") is a private company, limited by shares, incorporated in England and Wales. The registered office is Leytonstone House, 3 Hanbury Drive, London, England, E11 1GA. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 3
TWKA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 800,000
| At 31 March 2025 | 800,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 30,087 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due to participating interests | 37,312 | 37,334
| Other creditors | 200,000 | 200,000
| Accruals and deferred income | 2,000 | 2,000
|  | 239,312 | 239,334
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 166,666 | 366,666
Page 4
TWKA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary A shares of £1 each | 50 | 50
|  | 50 (2024 - 50) Ordinary B shares of £1 each | 50 | 50
|  |  | 100 | 100
During the prior year, the Company issued 50 Ordinary A shares of £1 each and 50 Ordinary B shares of £1 each.
Page 5