Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 34 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 31 true false 05489753 2024-07-01 2025-06-30 05489753 2023-07-01 2024-06-30 05489753 2025-06-30 05489753 2024-06-30 05489753 c:Director1 2024-07-01 2025-06-30 05489753 d:FurnitureFittings 2024-07-01 2025-06-30 05489753 d:FurnitureFittings 2025-06-30 05489753 d:FurnitureFittings 2024-06-30 05489753 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05489753 d:ComputerEquipment 2024-07-01 2025-06-30 05489753 d:ComputerEquipment 2025-06-30 05489753 d:ComputerEquipment 2024-06-30 05489753 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05489753 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05489753 d:CurrentFinancialInstruments 2025-06-30 05489753 d:CurrentFinancialInstruments 2024-06-30 05489753 d:Non-currentFinancialInstruments 2025-06-30 05489753 d:Non-currentFinancialInstruments 2024-06-30 05489753 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 05489753 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05489753 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 05489753 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05489753 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 05489753 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 05489753 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-06-30 05489753 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 05489753 d:ShareCapital 2025-06-30 05489753 d:ShareCapital 2024-06-30 05489753 d:SharePremium 2025-06-30 05489753 d:SharePremium 2024-06-30 05489753 d:RetainedEarningsAccumulatedLosses 2025-06-30 05489753 d:RetainedEarningsAccumulatedLosses 2024-06-30 05489753 c:FRS102 2024-07-01 2025-06-30 05489753 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05489753 c:FullAccounts 2024-07-01 2025-06-30 05489753 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05489753 2 2024-07-01 2025-06-30 05489753 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 05489753 TRUSTATRADER.COM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
TRUSTATRADER.COM LIMITED REGISTERED NUMBER: 05489753 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 37,818 |  | 55,307
|  |  | 37,818 |  | 55,307
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,668,969 |  | 2,695,165 |
Cash at bank and in hand | 6 | 2,082,120 |  | 633,515 |
|  | 4,751,089 |  | 3,328,680 |
Creditors: amounts falling due within one year | 7 | (4,991,517) |  | (5,060,106) |
Net current liabilities |  |  | (240,428) |  | (1,731,426)
Total assets less current liabilities |  |  | (202,610) |  | (1,676,119)
Creditors: amounts falling due after more than one year | 9 |  | (4,167) |  | (13,324)
Net liabilities |  |  | (206,777) |  | (1,689,443)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20 |  | 20
Share premium account |  |  | 113,040 |  | 113,040
Profit and loss account |  |  | (319,837) |  | (1,802,503)
|  |  | (206,777) |  | (1,689,443)
Page 1
TRUSTATRADER.COM LIMITED REGISTERED NUMBER: 05489753 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 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 16 March 2026.
G McEwen
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TRUSTATRADER.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Trustatrader.com Limited is a private Company, limited by shares, incorporated in the United Kingdom and registered in England and wales (registered number 05489753). The Company's registered office address is 5 Meadway Court, Rutherford Close, Stevenage, Hertfordshire, England, SG1 2EF. The principal activity of the Company continued to be that of selling online trade directory advertising space. 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 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:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The director has obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis. Accordingly the director has continued to prepare the financial statements on the going concern basis.
| 2.3 | 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. Page 3
TRUSTATRADER.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | 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, on the following basis:.
|  |  |  | Fixtures and fittings | - | 25% reducing balance method
|  |  |  | Computer equipment | - | 33% straight line 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
TRUSTATRADER.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
3. | Employees
| The average monthly number of employees, including directors, during the year was 34 (2024 - 31).
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 20,987 | 129,688 | 150,675
| Additions | 1,487 | 3,728 | 5,215
| At 30 June 2025 | 22,474 | 133,416 | 155,890
| Depreciation |  |  |
| At 1 July 2024 | 15,772 | 79,597 | 95,369
| Charge for the year on owned assets | 1,619 | 21,084 | 22,703
| At 30 June 2025 | 17,391 | 100,681 | 118,072
| Net book value |  |  |
| At 30 June 2025 | 5,083 | 32,735 | 37,818
| At 30 June 2024 | 5,216 | 50,091 | 55,307
Page 5
TRUSTATRADER.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,550,137 | 2,080,266
| Other debtors | 68,268 | 368,788
| Prepayments and accrued income | 50,564 | 246,111
|  | 2,668,969 | 2,695,165
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,082,120 | 633,515
|  | 2,082,120 | 633,515
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,842
| Trade creditors | 324,522 | 723,345
| Other taxation and social security | 354,541 | 247,952
| Other creditors | 233,278 | 231,752
| Accruals and deferred income | 4,069,176 | 3,846,215
|  | 4,991,517 | 5,060,106
8. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Page 6
TRUSTATRADER.COM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,167 | 13,324
|  | 4,167 | 13,324
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,842
|  | 10,000 | 10,842
| Amounts falling due 1-2 years |  |
| Bank loans | 4,167 | 10,842
|  | 4,167 | 10,842
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,482
|  | - | 2,482
|  | 14,167 | 24,166
11. | Controlling party
The ultimate parent undertaking is Trustatrader Group Limited, a Company incorporated in the United Kingdom and registered in England and Wales.
Page 7