Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 false false No description of principal activity 9 9 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10828333 2025-01-01 2025-12-31 10828333 2024-01-01 2024-12-31 10828333 2025-12-31 10828333 2024-12-31 10828333 c:Director1 2025-01-01 2025-12-31 10828333 d:CurrentFinancialInstruments 2025-12-31 10828333 d:CurrentFinancialInstruments 2024-12-31 10828333 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10828333 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10828333 d:ShareCapital 2025-12-31 10828333 d:ShareCapital 2024-12-31 10828333 d:RetainedEarningsAccumulatedLosses 2025-12-31 10828333 d:RetainedEarningsAccumulatedLosses 2024-12-31 10828333 c:OrdinaryShareClass1 2025-01-01 2025-12-31 10828333 c:OrdinaryShareClass1 2025-12-31 10828333 c:OrdinaryShareClass1 2024-12-31 10828333 c:FRS102 2025-01-01 2025-12-31 10828333 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10828333 c:FullAccounts 2025-01-01 2025-12-31 10828333 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10828333 2 2025-01-01 2025-12-31 10828333 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10828333 FREELANCEUK.COM LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FREELANCEUK.COM LTD REGISTERED NUMBER: 10828333 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 68,946 |  | 105,077 |
Cash at bank and in hand |  | 70,270 |  | 53,023 |
|  | 139,216 |  | 158,100 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 5 | (112,526) |  | (137,923) |
Net current assets |  |  | 26,690 |  | 20,177
Total assets less current liabilities |  |  | 26,690 |  | 20,177
Net assets |  |  | 26,690 |  | 20,177
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | 26,689 |  | 20,176
|  |  | 26,690 |  | 20,177
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:
B F M Rozinthe
Director
Date: 1 April 2026
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FREELANCEUK.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company registered in England and Wales and is limited by shares. The address of the registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 2
FREELANCEUK.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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 9 (2024 - 9).
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FREELANCEUK.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 64,646 | 100,777
| Other debtors | 4,300 | 4,300
|  | 68,946 | 105,077
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,529 | 4,999
| Amounts owed to group undertakings | 89,040 | 89,040
| Corporation tax | 1,427 | 929
| Other taxation and social security | 10,479 | 40,605
| Other creditors | 2,700 | -
| Accruals and deferred income | 3,351 | 2,350
|  | 112,526 | 137,923
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,298 (2024: £11,643). Contributions totalling £1,500 (2024: £3,905) were payable to the fund at the balance sheet date and are included in creditors.
8. | Related party transactions
| At 31 December 2025 the company owed £89,040 (2024: £89,040) to Freelance.com SA, it's parent company. The loan is non-interest bearing and is repayable on demand.
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FREELANCEUK.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Controlling party
The Company is controlled by Freelance.com SA, by virtue of its 100% shareholding.
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