Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07575803 2024-04-01 2025-03-31 07575803 2023-04-01 2024-03-31 07575803 2025-03-31 07575803 2024-03-31 07575803 c:Director1 2024-04-01 2025-03-31 07575803 d:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 07575803 d:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 07575803 d:CurrentFinancialInstruments 2025-03-31 07575803 d:CurrentFinancialInstruments 2024-03-31 07575803 d:Non-currentFinancialInstruments 2025-03-31 07575803 d:Non-currentFinancialInstruments 2024-03-31 07575803 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07575803 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07575803 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07575803 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07575803 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 07575803 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 07575803 d:ShareCapital 2025-03-31 07575803 d:ShareCapital 2024-03-31 07575803 d:SharePremium 2025-03-31 07575803 d:SharePremium 2024-03-31 07575803 d:RetainedEarningsAccumulatedLosses 2025-03-31 07575803 d:RetainedEarningsAccumulatedLosses 2024-03-31 07575803 c:FRS102 2024-04-01 2025-03-31 07575803 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07575803 c:FullAccounts 2024-04-01 2025-03-31 07575803 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07575803 2 2024-04-01 2025-03-31 07575803 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-04-01 2025-03-31 07575803 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07575803 FLOBACK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
FLOBACK LIMITED REGISTERED NUMBER: 07575803 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 18,069
|  |  | - |  | 18,069
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 220 |  | 9,550 |
Cash at bank and in hand | 6 | 181 |  | 38 |
|  | 401 |  | 9,588 |
Creditors: amounts falling due within one year | 7 | (10,638) |  | (7,254) |
Net current (liabilities)/assets |  |  | (10,237) |  | 2,334
Total assets less current liabilities |  |  | (10,237) |  | 20,403
Creditors: amounts falling due after more than one year | 8 |  | (2,632,784) |  | (2,624,428)
Net liabilities |  |  | (2,643,021) |  | (2,604,025)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Share premium account |  |  | 57,235 |  | 57,235
Profit and loss account |  |  | (2,800,256) |  | (2,761,260)
|  |  | (2,643,021) |  | (2,604,025)
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FLOBACK LIMITED REGISTERED NUMBER: 07575803 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS 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 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 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:
B Clare
Director
Date: 31 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
FLOBACK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The legal form of the entity is a private company limited by shares and is incorporated and domiciled in England and Wales (registration number: 07575803). The address of the company's registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 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 requirements 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 | 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. Given that the company is in a net deficit position, the company has obtained the support of its shareholders in order to meet its debts as they fall due. The directors are confident that this support will continue for the foreseeable future. Accordingly the directors have continued to prepare the financial statements on the going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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. 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. Page 3
FLOBACK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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FLOBACK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 April 2024 | 145,965
| At 31 March 2025 | 145,965
| Amortisation |
| At 1 April 2024 | 127,896
| Charge for the year on owned assets | 18,069
| At 31 March 2025 | 145,965
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | 18,069
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 220 | 9,550
|  | 220 | 9,550
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 181 | 38
| Less: bank overdrafts | - | (12)
|  | 181 | 26
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FLOBACK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 12
| Bank loans | 7,638 | 5,742
| Accruals and deferred income | 3,000 | 1,500
|  | 10,638 | 7,254
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,528 | 37,317
| Loan notes | 597,765 | 597,765
| Trade creditors | 275,564 | 293,037
| Other creditors | 299,603 | 270,109
| Accruals and deferred income | 1,429,324 | 1,426,200
|  | 2,632,784 | 2,624,428
| Included within loan notes is £597,765 in respect of 10% Unsecured Loan Notes 2016. The loan notes are repayable in full on sale or flotation of the company.
Page 6
FLOBACK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 7,638 | 5,742
|  | 7,638 | 5,742
| Amounts falling due 2-5 years |  |
| Bank loans | 30,527 | 37,317
| Loan notes | 597,765 | 597,765
|  | 628,292 | 635,082
|  | 635,930 | 640,824
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