Caseware UK (AP4) 2025.0.111 2025.0.111 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 13788858 2025-01-01 2025-12-31 13788858 2024-01-01 2024-12-31 13788858 2025-12-31 13788858 2024-12-31 13788858 2024-01-01 13788858 c:Director1 2025-01-01 2025-12-31 13788858 d:OfficeEquipment 2025-01-01 2025-12-31 13788858 d:OfficeEquipment 2025-12-31 13788858 d:OfficeEquipment 2024-12-31 13788858 d:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 13788858 d:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 13788858 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 13788858 d:CurrentFinancialInstruments 2025-12-31 13788858 d:CurrentFinancialInstruments 2024-12-31 13788858 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13788858 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13788858 d:ShareCapital 2025-01-01 2025-12-31 13788858 d:ShareCapital 2025-12-31 13788858 d:ShareCapital 2024-01-01 2024-12-31 13788858 d:ShareCapital 2024-12-31 13788858 d:ShareCapital 2024-01-01 13788858 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 13788858 d:RetainedEarningsAccumulatedLosses 2025-12-31 13788858 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 13788858 d:RetainedEarningsAccumulatedLosses 2024-12-31 13788858 d:RetainedEarningsAccumulatedLosses 2024-01-01 13788858 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13788858 c:OrdinaryShareClass1 2025-12-31 13788858 c:OrdinaryShareClass1 2024-12-31 13788858 c:FRS102 2025-01-01 2025-12-31 13788858 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13788858 c:FullAccounts 2025-01-01 2025-12-31 13788858 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13788858 2 2025-01-01 2025-12-31 13788858 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13788858 IKIGAI FOODS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
IKIGAI FOODS LIMITED REGISTERED NUMBER: 13788858 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | - |  | 640
Tangible assets | 6 |  | - |  | 1,785
|  |  | - |  | 2,425
Current assets |  |  |  |  |
Stocks |  | - |  | 4,749 |
Debtors: amounts falling due within one year | 7 | 14 |  | 363 |
Cash at bank and in hand | 8 | 1,879 |  | 1,604 |
|  | 1,893 |  | 6,716 |
Creditors: amounts falling due within one year | 9 | (74,736) |  | (69,157) |
Net current liabilities |  |  | (72,843) |  | (62,441)
Total assets less current liabilities |  |  | (72,843) |  | (60,016)
Net liabilities |  |  | (72,843) |  | (60,016)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1 |  | 1
Profit and loss account | 11 |  | (72,844) |  | (60,017)
|  |  | (72,843) |  | (60,016)
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IKIGAI FOODS LIMITED REGISTERED NUMBER: 13788858 STATEMENT OF FINANCIAL POSITION (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 period 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 on 9 April 2026.
Roshan Kumar Chainani
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
IKIGAI FOODS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1 | (40,906) | (40,905)
Comprehensive income for the year |  |  |
Loss for the year | - | (19,111) | (19,111)
Total comprehensive income for the year | - | (19,111) | (19,111)
At 1 January 2025 | 1 | (60,017) | (60,016)
Comprehensive income for the period |  |  |
Loss for the period | - | (12,827) | (12,827)
Total comprehensive income for the period | - | (12,827) | (12,827)
At 31 December 2025 | 1 | (72,844) | (72,843)
| The notes on pages 4 to 8 form part of these financial statements.
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IKIGAI FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Ikigai Foods Limited is a private limited company, limited by shares and registered in England and Wales under registration number 13788858. The company's registered office address is Calder & Co, 30 Orange Street, London, United Kingdom, WC2H 7HF. 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 | Going concern
Following the year end, the company ceased to trade. The accounts have therefore been prepared on a break-up basis.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
IKIGAI FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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. 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:
|  |  |  | Office equipment | - | 20% |
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.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 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. Page 5
IKIGAI FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on an continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Prepayments & Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
4. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
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IKIGAI FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Intangible assets
|  | Patents
|  | £
| At 1 January 2025 | 640
| Disposals | (640)
| At 31 December 2025 | -
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 640
6. | Tangible fixed assets
|  | Office equipment
|  | £
| At 1 January 2025 | 2,030
| Disposals | (2,030)
| At 31 December 2025 | -
| At 1 January 2025 | 246
| Disposals | (246)
| At 31 December 2025 | -
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 1,785
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IKIGAI FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 14 | 363
|  | 14 | 363
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,879 | 1,604
|  | 1,879 | 1,604
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 72,236 | 66,657
| Accruals and deferred income | 2,500 | 2,500
|  | 74,736 | 69,157
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
11. | Reserves
Profit and loss account The profit and loss reserve is fully distributable.
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