Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true 2024-07-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13470479 2024-07-01 2025-06-30 13470479 2023-07-01 2024-06-30 13470479 2025-06-30 13470479 2024-06-30 13470479 c:Director1 2024-07-01 2025-06-30 13470479 c:Director2 2024-07-01 2025-06-30 13470479 d:PlantMachinery 2024-07-01 2025-06-30 13470479 d:PlantMachinery 2025-06-30 13470479 d:PlantMachinery 2024-06-30 13470479 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 13470479 d:MotorVehicles 2024-07-01 2025-06-30 13470479 d:MotorVehicles 2025-06-30 13470479 d:MotorVehicles 2024-06-30 13470479 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 13470479 d:FurnitureFittings 2024-07-01 2025-06-30 13470479 d:FurnitureFittings 2025-06-30 13470479 d:FurnitureFittings 2024-06-30 13470479 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 13470479 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 13470479 d:CurrentFinancialInstruments 2025-06-30 13470479 d:CurrentFinancialInstruments 2024-06-30 13470479 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 13470479 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13470479 d:ShareCapital 2025-06-30 13470479 d:ShareCapital 2024-06-30 13470479 d:RetainedEarningsAccumulatedLosses 2025-06-30 13470479 d:RetainedEarningsAccumulatedLosses 2024-06-30 13470479 c:FRS102 2024-07-01 2025-06-30 13470479 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13470479 c:FullAccounts 2024-07-01 2025-06-30 13470479 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13470479 2 2024-07-01 2025-06-30 13470479 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 13470479 MEDUOYE UK LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
MEDUOYE UK LTD REGISTERED NUMBER: 13470479 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 12,867 |  | 24,678
|  |  | 12,867 |  | 24,678
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 212,151 |  | 121,355 |
Cash at bank and in hand |  | 93,419 |  | 61,621 |
|  | 305,570 |  | 182,976 |
Creditors: amounts falling due within one year | 6 | (69,905) |  | (74,109) |
Net current assets |  |  | 235,665 |  | 108,867
Net assets |  |  | 248,532 |  | 133,545
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 247,532 |  | 132,545
|  |  | 248,532 |  | 133,545
Page 1
MEDUOYE UK LTD REGISTERED NUMBER: 13470479 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 year 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 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 profit and loss account 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 18 March 2026.
A Meduoye | L Meduoye
Director | Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
MEDUOYE UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by share capital, incorporated in England (registration number 13470479). The address of its registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 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 | Going concern
At the date of approving the financial statements there remains a degree of uncertainty around the full economic impact of the current cost of living and the wider geo-political lanscape. The directors continue to monitor the situation but believe that the company has sufficient resources to be able to continue for the forseeable future.
| 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
MEDUOYE UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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. 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 | - | 25% | Straight line
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | 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. Page 4
MEDUOYE UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 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.
| 2.11 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
Page 5
MEDUOYE UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 82 | 44,925 | 4,188 | 49,195
| Additions | - | - | 448 | 448
| At 30 June 2025 | 82 | 44,925 | 4,636 | 49,643
| Depreciation |  |  |  |
| At 1 July 2024 | 60 | 22,462 | 1,995 | 24,517
| Charge for the year on owned assets | 20 | 11,231 | 1,008 | 12,259
| At 30 June 2025 | 80 | 33,693 | 3,003 | 36,776
| Net book value |  |  |  |
| At 30 June 2025 | 2 | 11,232 | 1,633 | 12,867
| At 30 June 2024 | 22 | 22,463 | 2,193 | 24,678
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 206,448 | 117,204
| Prepayments and accrued income | 2,741 | 2,786
| Deferred taxation | 2,962 | 1,365
|  | 212,151 | 121,355
Included within other debtors due within one year is a loan to the directors, amounting to £154,354 (2024 - £87,629). The loan was interest free and repayable on demand. Page 6
MEDUOYE UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 69,905 | 73,754
| Accruals and deferred income | - | 355
|  | 69,905 | 74,109
Page 7