Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true 1 2025-01-01 false Advising innovators in strategic and corporate finance matters.1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12091097 2025-01-01 2025-12-31 12091097 2024-01-01 2024-12-31 12091097 2025-12-31 12091097 2024-12-31 12091097 c:Director1 2025-01-01 2025-12-31 12091097 d:PlantMachinery 2025-01-01 2025-12-31 12091097 d:PlantMachinery 2025-12-31 12091097 d:PlantMachinery 2024-12-31 12091097 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12091097 d:ComputerSoftware 2025-01-01 2025-12-31 12091097 d:ComputerSoftware 2025-12-31 12091097 d:ComputerSoftware 2024-12-31 12091097 d:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 12091097 d:CurrentFinancialInstruments 2025-12-31 12091097 d:CurrentFinancialInstruments 2024-12-31 12091097 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12091097 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12091097 d:ShareCapital 2025-01-01 2025-12-31 12091097 d:ShareCapital 2025-12-31 12091097 d:ShareCapital 2024-12-31 12091097 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 12091097 d:RetainedEarningsAccumulatedLosses 2025-12-31 12091097 d:RetainedEarningsAccumulatedLosses 2024-12-31 12091097 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 12091097 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 12091097 c:FRS102 2025-01-01 2025-12-31 12091097 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12091097 c:FullAccounts 2025-01-01 2025-12-31 12091097 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12091097 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 12091097 2 2025-01-01 2025-12-31 12091097 d:ComputerSoftware d:OwnedIntangibleAssets 2025-01-01 2025-12-31 12091097 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 12091097 01 CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
01 CAPITAL LIMITED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 01 CAPITAL LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 You consider that the Company is exempt from an audit for the year ended 31 December 2025. You have acknowledged, on the Statement of financial position, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Andersen LLP 20 Gracechurch Street, 11th Floor London EC3V 0BG 10 March 2026 Page 1
01 CAPITAL LIMITED REGISTERED NUMBER: 12091097 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 32,058 |  | 207,423
Tangible assets | 5 |  | - |  | 844
|  |  | 32,058 |  | 208,267
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,988 |  | 52,571 |
Cash at bank and in hand | 7 | 7 |  | 5,898 |
|  | 1,995 |  | 58,469 |
Creditors: amounts falling due within one year | 8 | (23,375) |  | (101,224) |
Net current liabilities |  |  | (21,380) |  | (42,755)
Total assets less current liabilities |  |  | 10,678 |  | 165,512
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | - |  | (211) |
|  |  | - |  | (211)
Net assets |  |  | 10,678 |  | 165,301
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 10,478 |  | 165,101
|  |  | 10,678 |  | 165,301
Page 2
01 CAPITAL LIMITED REGISTERED NUMBER: 12091097 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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.
Mr D Jassal
Director
The notes on pages 5 to 10 form part of these financial statements. Page 3
01 CAPITAL LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 | 200 | 165,101 | 165,301
Comprehensive income for the year |  |  |
Loss for the year | - | (154,623) | (154,623)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (154,623) | (154,623)
Total transactions with owners | - | - | -
At 31 December 2025 | 200 | 10,478 | 10,678
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares incorporated in England and Wales. The address of its registered office is: 2nd Floor Regis House, 45 King William Street, London, EC4R 9AN, United Kingdom. The financial statements are prepared in GBP ("£") which is the functional and presentational currency of the primary economic environment in which the company operates. 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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 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 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Other intangible fixed assets | - | 10 | years
| 2.6 | 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 6
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% |
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.
| 2.7 | 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 | 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. Page 7
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 1 | 1
4. | Intangible assets
|  | Digital Assets
|  | £
| Cost |
| At 1 January 2025 | 209,526
| Additions | 35,521
| Disposals | (209,620)
| At 31 December 2025 | 35,427
| Amortisation |
| At 1 January 2025 | 2,103
| Charge for the year on owned assets | 3,369
| On disposals | (2,103)
| At 31 December 2025 | 3,369
| Net book value |
| At 31 December 2025 | 32,058
| At 31 December 2024 | 207,423
Page 8
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 3,041
| At 31 December 2025 | 3,041
| Depreciation |
| At 1 January 2025 | 2,197
| Charge for the year on owned assets | 844
| At 31 December 2025 | 3,041
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 844
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 100 | 100
| Other debtors | 1,888 | 2,471
| Prepayments and accrued income | - | 50,000
|  | 1,988 | 52,571
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7 | 5,898
| Less: bank overdrafts | (1,737) | -
|  | (1,730) | 5,898
Page 9
01 CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,737 | -
| Trade creditors | 4,904 | 32,344
| Corporation tax | 5,425 | 57,409
| Other taxation and social security | 2,103 | 1,844
| Other creditors | 5,206 | 5,627
| Accruals and deferred income | 4,000 | 4,000
|  | 23,375 | 101,224
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (211)
| Utilised in year | 211
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (211)
|  | - | (211)
Page 10