Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 2023-12-01 false No description of principal activity 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11689837 2023-12-01 2025-03-31 11689837 2023-04-01 2023-11-30 11689837 2025-03-31 11689837 2023-11-30 11689837 c:Director1 2023-12-01 2025-03-31 11689837 d:FurnitureFittings 2023-12-01 2025-03-31 11689837 d:FurnitureFittings 2025-03-31 11689837 d:FurnitureFittings 2023-11-30 11689837 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2025-03-31 11689837 d:CurrentFinancialInstruments 2025-03-31 11689837 d:CurrentFinancialInstruments 2023-11-30 11689837 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11689837 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11689837 d:ShareCapital 2025-03-31 11689837 d:ShareCapital 2023-11-30 11689837 d:RetainedEarningsAccumulatedLosses 2025-03-31 11689837 d:RetainedEarningsAccumulatedLosses 2023-11-30 11689837 c:OrdinaryShareClass1 2023-12-01 2025-03-31 11689837 c:OrdinaryShareClass1 2025-03-31 11689837 c:OrdinaryShareClass1 2023-11-30 11689837 c:EntityNoLongerTradingButTradedInPast 2023-12-01 2025-03-31 11689837 c:FRS102 2023-12-01 2025-03-31 11689837 c:AuditExempt-NoAccountantsReport 2023-12-01 2025-03-31 11689837 c:FullAccounts 2023-12-01 2025-03-31 11689837 c:PrivateLimitedCompanyLtd 2023-12-01 2025-03-31 11689837 6 2023-12-01 2025-03-31 11689837 e:PoundSterling 2023-12-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11689837 SA 67 LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
SA 67 LTD REGISTERED NUMBER: 11689837 BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 30 November
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 2,156
Investments | 5 |  | 174,536 |  | 174,536
|  |  | 174,536 |  | 176,692
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,915 |  | 7,915 |
Cash at bank and in hand | 7 | - |  | 212 |
|  | 7,915 |  | 8,127 |
Creditors: amounts falling due within one year | 8 | (4,157) |  | (2,562) |
Net current assets |  |  | 3,758 |  | 5,565
Total assets less current liabilities |  |  | 178,294 |  | 182,257
Net assets |  |  | 178,294 |  | 182,257
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 178,293 |  | 182,256
|  |  | 178,294 |  | 182,257
Page 1
SA 67 LTD REGISTERED NUMBER: 11689837 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 Period 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 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 10 March 2026.
S Anselmetti
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SA 67 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
SA 67 Limited is a private company, limited by shares and incorporated in England and Wales (registered number: 11689837). The registered address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the Company. 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 | 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.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the Period in which they are incurred.
| 2.4 | 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 balance sheet date in the countries where the Company operates and generates income.
| 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. Page 3
SA 67 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | reducing balance method
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 artwork are measured at cost less accumulated impairment.
| 2.7 | 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.
| 2.8 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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.
| 2.10 | 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 Period was 1 (2023 - 1).
Page 4
SA 67 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 December 2023 | 2,880
| At 31 March 2025 | 2,880
| Depreciation |
| At 1 December 2023 | 724
| Charge for the Period on owned assets | 2,156
| At 31 March 2025 | 2,880
| Net book value |
| At 31 March 2025 | -
| At 30 November 2023 | 2,156
Page 5
SA 67 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Artwork
|  | £
| Cost or valuation |
| At 1 December 2023 | 174,536
| At 31 March 2025 | 174,536
6. | Debtors
|  |  |  |  | 31 March | 30 November
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Other debtors | 7,915 | 7,915
|  | 7,915 | 7,915
7. | Cash and cash equivalents
|  |  |  |  | 31 March | 30 November
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 212
| Less: bank overdrafts | (4) | -
|  | (4) | 212
Page 6
SA 67 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 30 November
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 4 | -
| Other taxation and social security | - | 31
| Other creditors | 2,553 | 931
| Accruals and deferred income | 1,600 | 1,600
|  | 4,157 | 2,562
9. | Share capital
|  |  |  |  | 31 March | 30 November
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary Shares share of £1.00 | 1 | 1
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