Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false 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 07929831 2024-04-01 2025-03-31 07929831 2023-04-01 2024-03-31 07929831 2025-03-31 07929831 2024-03-31 07929831 2023-04-01 07929831 1 2024-04-01 2025-03-31 07929831 d:Director1 2024-04-01 2025-03-31 07929831 c:CurrentFinancialInstruments 2025-03-31 07929831 c:CurrentFinancialInstruments 2024-03-31 07929831 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 07929831 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 07929831 c:ShareCapital 2025-03-31 07929831 c:ShareCapital 2024-03-31 07929831 c:ShareCapital 2023-04-01 07929831 c:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07929831 c:RetainedEarningsAccumulatedLosses 2025-03-31 07929831 c:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07929831 c:RetainedEarningsAccumulatedLosses 2024-03-31 07929831 c:RetainedEarningsAccumulatedLosses 2023-04-01 07929831 d:OrdinaryShareClass1 2024-04-01 2025-03-31 07929831 d:OrdinaryShareClass1 2025-03-31 07929831 d:OrdinaryShareClass1 2024-03-31 07929831 d:FRS102 2024-04-01 2025-03-31 07929831 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07929831 d:FullAccounts 2024-04-01 2025-03-31 07929831 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07929831 2 2024-04-01 2025-03-31 07929831 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07929831 LIVE ENGINEERING LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
LIVE ENGINEERING LTD REGISTERED NUMBER: 07929831 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,013,126 |  | 1,017,500 |
Cash at bank and in hand |  | 956 |  | 17,675 |
|  | 1,014,082 |  | 1,035,175 |
Creditors: amounts falling due within one year | 5 | (5,023) |  | (9,007) |
Net current assets |  |  | 1,009,059 |  | 1,026,168
Total assets less current liabilities |  |  | 1,009,059 |  | 1,026,168
Net assets |  |  | 1,009,059 |  | 1,026,168
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | 1,009,058 |  | 1,026,167
|  |  | 1,009,059 |  | 1,026,168
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:
................................................ M Warren
Director
Date: 31 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 1
LIVE ENGINEERING LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 1 | 954,878 | 954,879
Comprehensive income for the year |  |  |
Profit for the year | - | 71,289 | 71,289
At 1 April 2024 | 1 | 1,026,167 | 1,026,168
Loss for the year | - | (17,109) | (17,109)
At 31 March 2025 | 1 | 1,009,058 | 1,009,059
| The notes on pages 3 to 5 form part of these financial statements.
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LIVE ENGINEERING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Garden Walk, London, EC2A 3EQ. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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: 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash
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. Page 3
LIVE ENGINEERING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Taxation
Tax is recognised in the Statement of Comprehensive Income, 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,012,054 | 1,017,500
| Other debtors | 1,072 | -
|  | 1,013,126 | 1,017,500
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 3,538
| Other taxation and social security | - | 1,330
| Accruals and deferred income | 5,023 | 4,139
|  | 5,023 | 9,007
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LIVE ENGINEERING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7. | Post balance sheet events
On 24 November 2025, the company’s immediate parent undertaking changed from Auralia Limited to Viggo Holdings Limited following the sale of all shares. This event occurred after the balance sheet date and therefore has not been adjusted in these financial statements.
8. | Controlling party
The immediate and ultimate parent company is Auralia Limited, a company registered in England and Wales. The ultimate controlling party is the managing director M V Warren. Subsequent to the yearend, there was a change in the company’s ownership. Further details are provided in note 7 (Post balance sheet events).
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