Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false 2025-01-01 No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06815283 2025-01-01 2025-12-31 06815283 2024-01-01 2024-12-31 06815283 2025-12-31 06815283 2024-12-31 06815283 c:Director1 2025-01-01 2025-12-31 06815283 d:FurnitureFittings 2025-01-01 2025-12-31 06815283 d:FurnitureFittings 2025-12-31 06815283 d:FurnitureFittings 2024-12-31 06815283 d:CurrentFinancialInstruments 2025-12-31 06815283 d:CurrentFinancialInstruments 2024-12-31 06815283 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06815283 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06815283 d:ShareCapital 2025-12-31 06815283 d:ShareCapital 2024-12-31 06815283 d:RetainedEarningsAccumulatedLosses 2025-12-31 06815283 d:RetainedEarningsAccumulatedLosses 2024-12-31 06815283 c:OrdinaryShareClass1 2025-01-01 2025-12-31 06815283 c:OrdinaryShareClass1 2025-12-31 06815283 c:OrdinaryShareClass1 2024-12-31 06815283 c:FRS102 2025-01-01 2025-12-31 06815283 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06815283 c:FullAccounts 2025-01-01 2025-12-31 06815283 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06815283 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06815283 GLOBAL ETHICS INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GLOBAL ETHICS INVESTMENTS LTD REGISTERED NUMBER: 06815283 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 5 | 21,545 |  | 20,753 |
Cash at bank and in hand | 6 | 16,832 |  | 80 |
|  | 38,377 |  | 20,833 |
Creditors: amounts falling due within one year | 7 | (6,414) |  | (8,782) |
Net current assets |  |  | 31,963 |  | 12,051
Total assets less current liabilities |  |  | 31,963 |  | 12,051
Net assets |  |  | 31,963 |  | 12,051
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 31,863 |  | 11,951
|  |  | 31,963 |  | 12,051
Page 1
GLOBAL ETHICS INVESTMENTS LTD REGISTERED NUMBER: 06815283 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 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 by:
................................................ D H Goose
Director
Date: 23 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
GLOBAL ETHICS INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Global Ethics Investments Ltd, 06815283, is a private limited company, limited by shares, registered in England and Wales with its registered office and principal place of business at Steel House, 13-17 Princes Road, Richmnd, Surrey, TW10 6DQ. 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 | 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:
| 2.3 | Taxation
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.
| 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. Page 3
GLOBAL ETHICS INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Fixtures and fittings | - | 33% | 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.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
GLOBAL ETHICS INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2025 | 500
| At 31 December 2025 | 500
| Depreciation |
| At 1 January 2025 | 500
| At 31 December 2025 | 500
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
Page 5
GLOBAL ETHICS INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,293 | 753
| Prepayments and accrued income | 20,252 | 20,000
|  | 21,545 | 20,753
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 16,832 | 80
|  | 16,832 | 80
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 7,932
| Other taxation and social security | 5,479 | -
| Accruals and deferred income | 935 | 850
|  | 6,414 | 8,782
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Controlling party
The ultimate controlling party is Global Ethics Group Limited who have ownership of 100% of the issued share capital of the company.
Page 6