Caseware UK (AP4) 2024.0.164 2024.0.164 true Activities of other holding companies not elsewhere classified 2024-03-19 false false 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15576214 2024-03-19 2025-03-31 15576214 2025-03-31 15576214 2023-03-19 2024-03-18 15576214 2024-03-18 15576214 c:Director1 2024-03-19 2025-03-31 15576214 c:Director2 2024-03-19 2025-03-31 15576214 d:Buildings 2024-03-19 2025-03-31 15576214 d:Buildings 2025-03-31 15576214 d:Buildings d:OwnedOrFreeholdAssets 2024-03-19 2025-03-31 15576214 d:CurrentFinancialInstruments 2025-03-31 15576214 d:Non-currentFinancialInstruments 2025-03-31 15576214 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15576214 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 15576214 d:ShareCapital 2025-03-31 15576214 d:ShareCapital 2024-03-18 15576214 d:RetainedEarningsAccumulatedLosses 2024-03-19 2025-03-31 15576214 d:RetainedEarningsAccumulatedLosses 2025-03-31 15576214 d:RetainedEarningsAccumulatedLosses 2024-03-18 15576214 c:FRS102 2024-03-19 2025-03-31 15576214 c:AuditExempt-NoAccountantsReport 2024-03-19 2025-03-31 15576214 c:FullAccounts 2024-03-19 2025-03-31 15576214 c:PrivateLimitedCompanyLtd 2024-03-19 2025-03-31 15576214 6 2024-03-19 2025-03-31 15576214 e:PoundSterling 2024-03-19 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15576214
| Kosamattom Limited Financial statements Information for filing with the registrar 31 March 2025 |
Kosamattom Limited
Balance sheet At 31 March 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 142,051
Investments | 5 |  | 437,115
|  |  | 579,166
Current assets |  |  |
Cash at bank and in hand |  | 58 |
|  | 58 |
Creditors: amounts falling due within one year | 6 | (113,976) |
Net current (liabilities)/assets |  |  | (113,918)
Total assets less current liabilities |  |  | 465,248
Creditors: amounts falling due after more than one year | 7 |  | (504,637)
Net (liabilities)/assets |  |  | (39,389)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (39,489)
Shareholders' deficit |  |  | (39,389)
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Kosamattom 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 period 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 13 March 2026.
M Cherian | S S Mathew
Director | Director
Company registered number: 15576214 The notes on pages 4 to 6 form part of these financial statements. 2
Kosamattom Limited
Statement of changes in equity Period ended 31 March 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 19 March 2024 | 100 | - | 100
Total comprehensive income/(expense) for the period |  |  |
Loss for the period | - | (39,489) | (39,489)
At 31 March 2025 | 100 | (39,489) | (39,389)
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Kosamattom Limited
Notes to the financial statements Period ended 31 March 2025
1. | General information
Kosamattom Limited ('the company') is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
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. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director believes that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.
| 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | 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. 4
Kosamattom Limited
Notes to the financial statements Period ended 31 March 2025 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost |
| Additions | 144,214
| At 31 March 2025 | 144,214
| Depreciation |
| Charge for the period | 2,163
| At 31 March 2025 | 2,163
| Net book value |
| At 31 March 2025 | 142,051
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Kosamattom Limited
Notes to the financial statements Period ended 31 March 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 437,115
| At 31 March 2025 | 437,115
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 12,682
| Amounts owed to group undertakings | 97,629
| Other creditors | 905
| Accruals and deferred income | 2,760
|  | 113,976
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 504,637
|  | 504,637
8. | Related party transactions
| During the period the company operated on normal commercial terms with Eleven Eastgate Limited. The amounts owed to Eleven Eastgate Limited at 31 March 2025 was £10,954. During the period the company operated on normal commercial terms with Graceah Limited. The amounts owed to Graceah Limited at 31 March 2025 was £86,675.
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