Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2025-02-01 false Principal activity of the company during the period is to provide Management consultancy activities other than financeial management.1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12422649 2025-02-01 2026-01-31 12422649 2024-02-01 2025-01-31 12422649 2026-01-31 12422649 2025-01-31 12422649 c:Director1 2025-02-01 2026-01-31 12422649 d:FurnitureFittings 2025-02-01 2026-01-31 12422649 d:FurnitureFittings 2026-01-31 12422649 d:FurnitureFittings 2025-01-31 12422649 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12422649 d:OfficeEquipment 2025-02-01 2026-01-31 12422649 d:OfficeEquipment 2026-01-31 12422649 d:OfficeEquipment 2025-01-31 12422649 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12422649 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12422649 d:CurrentFinancialInstruments 2026-01-31 12422649 d:CurrentFinancialInstruments 2025-01-31 12422649 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 12422649 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 12422649 d:ShareCapital 2026-01-31 12422649 d:ShareCapital 2025-01-31 12422649 d:RetainedEarningsAccumulatedLosses 2026-01-31 12422649 d:RetainedEarningsAccumulatedLosses 2025-01-31 12422649 d:AcceleratedTaxDepreciationDeferredTax 2026-01-31 12422649 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 12422649 c:OrdinaryShareClass1 2025-02-01 2026-01-31 12422649 c:OrdinaryShareClass1 2026-01-31 12422649 c:OrdinaryShareClass1 2025-01-31 12422649 c:FRS102 2025-02-01 2026-01-31 12422649 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12422649 c:FullAccounts 2025-02-01 2026-01-31 12422649 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12422649 e:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12422649 APNA CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
APNA CONSULTING LIMITED REGISTERED NUMBER: 12422649 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,915 |  | 2,614
|  |  | 1,915 |  | 2,614
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,629 |  | 3,400 |
Cash at bank and in hand |  | 216,738 |  | 219,266 |
|  | 220,367 |  | 222,666 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (3,431) |  | (3,610) |
Net current assets |  |  | 216,936 |  | 219,056
Total assets less current liabilities |  |  | 218,851 |  | 221,670
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (478) |  | (653) |
|  |  | (478) |  | (653)
Net assets |  |  | 218,373 |  | 221,017
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 218,273 |  | 220,917
|  |  | 218,373 |  | 221,017
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 by: Page 1
APNA CONSULTING LIMITED REGISTERED NUMBER: 12422649 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026
J S Gillar
Director
Date: 18 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
APNA CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Apna Consulting Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is Magheramorne House, Bethesda Street, Upper Basildon, Berkshire, RG8 8NU. 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 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 | 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.
| 2.3 | 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:
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Office equipment | - | 33% | straight line method
Page 3
APNA CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 | 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 1 (2024 - 1). Page 4
APNA CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 3,668 | 9,217 | 12,885
| At 31 January 2026 | 3,668 | 9,217 | 12,885
| Depreciation |  |  |
| At 1 February 2025 | 1,614 | 8,657 | 10,271
| Charge for the year on owned assets | 410 | 289 | 699
| At 31 January 2026 | 2,024 | 8,946 | 10,970
| Net book value |  |  |
| At 31 January 2026 | 1,644 | 271 | 1,915
| At 31 January 2025 | 2,054 | 560 | 2,614
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 3,400 | 3,400
| Prepayments and accrued income | 229 | -
|  | 3,629 | 3,400
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 303 | 622
| Other creditors | 828 | 708
| Accruals and deferred income | 2,300 | 2,280
|  | 3,431 | 3,610
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APNA CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (653)
| Charged to profit or loss | 175
| At end of year | (478)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (478) | (653)
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| At the balance sheet date an amount of £3,400 (2025: £3,400) was due from KGillar Therapy Limited, a company owned by the director's wife. A non-interest bearing loan with no set repayment date.
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