Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true 2025-01-01 1 No description of principal activity 1 true 14491203 2025-01-01 2025-12-31 14491203 2024-01-01 2024-12-31 14491203 2025-12-31 14491203 2024-12-31 14491203 c:Director1 2025-01-01 2025-12-31 14491203 d:CurrentFinancialInstruments 2025-12-31 14491203 d:CurrentFinancialInstruments 2024-12-31 14491203 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14491203 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14491203 d:ShareCapital 2025-12-31 14491203 d:ShareCapital 2024-12-31 14491203 d:RetainedEarningsAccumulatedLosses 2025-12-31 14491203 d:RetainedEarningsAccumulatedLosses 2024-12-31 14491203 c:FRS102 2025-01-01 2025-12-31 14491203 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14491203 c:FullAccounts 2025-01-01 2025-12-31 14491203 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14491203 2 2025-01-01 2025-12-31 14491203 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14491203
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| ELANDO SOLUTIONS UK LTD
ELANDO SOLUTIONS UK LTD REGISTERED NUMBER:14491203 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,012 |  | 11,039 |
Cash at bank and in hand |  | 4,103 |  | 981 |
|  | 5,115 |  | 12,020 |
Creditors: amounts falling due within one year | 5 | (4,315) |  | (18,379) |
Net current assets/(liabilities) |  |  | 800 |  | (6,359)
Total assets less current liabilities |  |  | 800 |  | (6,359)
Net assets/(liabilities) |  |  | 800 |  | (6,359)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (200) |  | (7,359)
|  |  | 800 |  | (6,359)
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 income and retained earnings 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 1 April 2026.
Mr D K Indzhov
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ELANDO SOLUTIONS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares, incorporated in England. The address of its registered office is: Bonded Warehouse 18 Lower Byrom Street Manchester M3 4AP 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
ELANDO SOLUTIONS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
| 2.5 | 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 reporting date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 35 | 10,423
| Other debtors | 677 | 616
| Prepayments and accrued income | 300 | -
|  | 1,012 | 11,039
Page 3
ELANDO SOLUTIONS UK LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 990
| Amounts owed to group undertakings | - | 13,127
| Other taxation and social security | - | 22
| Accruals and deferred income | 4,315 | 4,240
|  | 4,315 | 18,379
6. | Controlling party
The company's immediate parent is Elando AD, incorporated in Bulgaria. The registered office of Elando AD is 9th Shipchenski Prohod Blvd, fl 1, Sofia, 1111, Bulgaria.
Page 4