Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01 false 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07557539 2024-04-01 2025-03-31 07557539 2023-04-01 2024-03-31 07557539 2025-03-31 07557539 2024-03-31 07557539 c:Director1 2024-04-01 2025-03-31 07557539 d:Buildings 2024-04-01 2025-03-31 07557539 d:Buildings 2025-03-31 07557539 d:Buildings 2024-03-31 07557539 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07557539 d:MotorVehicles 2024-04-01 2025-03-31 07557539 d:MotorVehicles 2025-03-31 07557539 d:MotorVehicles 2024-03-31 07557539 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07557539 d:FurnitureFittings 2024-04-01 2025-03-31 07557539 d:FurnitureFittings 2025-03-31 07557539 d:FurnitureFittings 2024-03-31 07557539 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07557539 d:ComputerEquipment 2024-04-01 2025-03-31 07557539 d:ComputerEquipment 2025-03-31 07557539 d:ComputerEquipment 2024-03-31 07557539 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07557539 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07557539 d:CurrentFinancialInstruments 2025-03-31 07557539 d:CurrentFinancialInstruments 2024-03-31 07557539 d:Non-currentFinancialInstruments 2025-03-31 07557539 d:Non-currentFinancialInstruments 2024-03-31 07557539 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07557539 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07557539 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07557539 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07557539 d:ShareCapital 2025-03-31 07557539 d:ShareCapital 2024-03-31 07557539 d:RetainedEarningsAccumulatedLosses 2025-03-31 07557539 d:RetainedEarningsAccumulatedLosses 2024-03-31 07557539 c:FRS102 2024-04-01 2025-03-31 07557539 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07557539 c:FullAccounts 2024-04-01 2025-03-31 07557539 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07557539 6 2024-04-01 2025-03-31 07557539 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07557539
| TAMNA Limited Financial statements Information for filing with the registrar 31 March 2025 |
TAMNA Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,137,551 |  | 2,056,280
Investments | 5 |  | 4,557,004 |  | 2,817,746
|  |  | 6,694,555 |  | 4,874,026
Current assets |  |  |  |  |
Debtors | 6 | 4,499,846 |  | 4,585,319 |
Cash at bank and in hand |  | 6,220,474 |  | 7,487,086 |
|  | 10,720,320 |  | 12,072,405 |
Creditors: amounts falling due within one year | 7 | (88,874) |  | (60,141) |
Net current assets |  |  | 10,631,446 |  | 12,012,264
Total assets less current liabilities |  |  | 17,326,001 |  | 16,886,290
Creditors: amounts falling due after more than one year |  |  | (89,454) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (28,439) |  | (1,697)
Net assets |  |  | 17,208,108 |  | 16,884,593
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,000 |  | 2,000
Profit and loss account |  |  | 17,206,108 |  | 16,882,593
Shareholders' funds |  |  | 17,208,108 |  | 16,884,593
1
TAMNA Limited
Balance sheet (continued) At 31 March 2025 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 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 March 2026.
H Mangat
Director
Registered number: 07557539 The notes on pages 3 to 8 form part of these financial statements. 2
TAMNA Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
TAMNA Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 2nd Floor Citygate, St. James' Boulevard, Newcastle upon Tyne, NE1 4JE. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover recognised in the profit and loss account represents furnished holiday let income receivable during the year.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | 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. 3
TAMNA Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.5 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | no depreciation
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 20% straight line
|  |  |  | Computer equipment | - | 20% straight line
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.
| 2.6 | 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 comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | 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. 4
TAMNA Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
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. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. 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 5
TAMNA Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
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.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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TAMNA Limited
Notes to the financial statements Year ended 31 March 2025
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2024 | 1,936,866 | 94,600 | 40,711 | 16,700 | 2,088,877
| Additions | 21,360 | 130,592 | - | 21,273 | 173,225
| Disposals | - | (76,000) | - | - | (76,000)
| At 31 March 2025 | 1,958,226 | 149,192 | 40,711 | 37,973 | 2,186,102
| Depreciation |  |  |  |  |
| At 1 April 2024 | - | 20,163 | 6,682 | 5,754 | 32,599
| Charge for the year | - | 28,154 | 6,806 | 4,742 | 39,702
| Disposals | - | (23,750) | - | - | (23,750)
| At 31 March 2025 | - | 24,567 | 13,488 | 10,496 | 48,551
| Net book value |  |  |  |  |
| At 31 March 2025 | 1,958,226 | 124,625 | 27,223 | 27,477 | 2,137,551
| At 31 March 2024 | 1,936,866 | 74,438 | 34,029 | 10,947 | 2,056,280
5. | Fixed asset investments
|  | Investments in subsidiary companies | Listed investments | Unlisted investments | Other fixed asset investments | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 100 | 1,098,476 | 1,153,390 | 565,780 | 2,817,746
| Additions | - | 1,338,033 | 221,033 | 171,369 | 1,730,435
| Disposals | - | (50,872) | - | (9,110) | (59,982)
| Foreign exchange movement | - | (1,263) | - | - | (1,263)
| Revaluations | - | 70,068 | - | - | 70,068
| At 31 March 2025 | 100 | 2,454,442 | 1,374,423 | 728,039 | 4,557,004
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TAMNA Limited
Notes to the financial statements Year ended 31 March 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,914 | 229
| Amounts owed by group undertakings | 3,133,181 | 2,972,258
| Other debtors | 1,363,751 | 1,612,832
|  | 4,499,846 | 4,585,319
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,906 | 248
| Corporation tax | 51,697 | 39,157
| Other taxation and social security | - | 9,046
| Obligations under finance lease and hire purchase contracts | 18,978 | -
| Other creditors | 3,249 | 7,094
| Accruals and deferred income | 10,044 | 4,596
|  | 88,874 | 60,141
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 89,454 | -
|  | 89,454 | -
9. | Related party transactions
| During the year, the company operated on normal commercial terms with TAMNA One Limited. The amount due from TAMNA One Limited at 31 March 2025 was £3,133,181 (2024: £2,972,258 due from TAMNA One Limited).
8