Caseware UK (AP4) 2025.0.111 2025.0.111 2025-04-30 2025-04-30 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-04-01 false The principal activity of the company is that of franchise of music school and leasing of intellectual property and Similar products except copyright works.1 true 15641689 2024-03-31 15641689 2024-04-01 2025-04-30 15641689 2023-05-01 2024-03-31 15641689 2025-04-30 15641689 c:Director1 2024-04-01 2025-04-30 15641689 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-30 15641689 d:CurrentFinancialInstruments 2025-04-30 15641689 d:Non-currentFinancialInstruments 2025-04-30 15641689 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 15641689 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 15641689 d:ShareCapital 2025-04-30 15641689 d:RetainedEarningsAccumulatedLosses 2025-04-30 15641689 c:OrdinaryShareClass1 2024-04-01 2025-04-30 15641689 c:OrdinaryShareClass1 2025-04-30 15641689 c:FRS102 2024-04-01 2025-04-30 15641689 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-04-30 15641689 c:FullAccounts 2024-04-01 2025-04-30 15641689 c:PrivateLimitedCompanyLtd 2024-04-01 2025-04-30 15641689 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-04-30 15641689 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-04-01 2025-04-30 15641689 e:PoundSterling 2024-04-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15641689 SOROCK UK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
SOROCK UK LIMITED REGISTERED NUMBER: 15641689 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 475,000
|  |  | 475,000
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 3,869 |
Cash at bank and in hand | 6 | 8,555 |
|  | 12,424 |
Creditors: amounts falling due within one year | 7 | (475,334) |
Net current liabilities |  |  | (462,910)
Total assets less current liabilities |  |  | 12,090
Creditors: amounts falling due after more than one year | 8 |  | (125,000)
Net liabilities |  |  | (112,910)
Capital and reserves |  |  |
Called up share capital | 9 |  | 80
Profit and loss account |  |  | (112,990)
|  |  | (112,910)
Page 1
SOROCK UK LIMITED REGISTERED NUMBER: 15641689 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 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:
M Puga Hamilton
Director
Date: 13 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SOROCK UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | General information
SoRock UK Limited is a private company, limited by shares, registered in England and Wales, registration number 15641689. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The company was incorporated on 13 April 2024 and commenced trading on the same date. The principal activity of the company is that of franchise a music school or music schools and leasing of intellectual property within the field of music and similar products except copyright works. 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.
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the shareholders have confirmed they will continue to provide necessary funding in order for the company to maintain operations and meet liabilites in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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 that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account. Page 3
SOROCK UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from franchise a music school or music schools and leasing of intellectual property within the field of music and similar products is recognised when the performance obligations in the contract are satisfied. Recharged expenses is recognised when the corresponding expenses have been incurred on behalf of other entities.
| 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. Intangible fixed assets represent the acquired franchise rights obtained through legal agreements. Where these rights are considered to have a definite useful economic life, the cost, less residual value, is amortised to the profit and loss account over their useful economic life of 20 years.
| 2.6 | 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.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.
3. | Employees
| The average monthly number of employees, including the director, during the period was 1.
Page 4
SOROCK UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
4. | Intangible assets
|  | Franchise rights
|  | £
| Cost |
| Additions | 500,000
| At 30 April 2025 | 500,000
| Amortisation |
| Charge for the period | 25,000
| At 30 April 2025 | 25,000
| Net book value |
| At 30 April 2025 | 475,000
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 3,519
| Prepayments | 350
|  | 3,869
6. | Cash
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 8,555
Page 5
SOROCK UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 3,394
| Other creditors | 471,940
|  | 475,334
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 125,000
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 80 Ordinary shares of £1.00 each | 80
On incorporation, the company issued 80 ordinary shares at a nominal value of £1
10. | Transactions with the director
At the period end, the director owed £17 to the company. The loan is unsecured, interest free and repayable on demand.
11. | Related party transactions
| At the period end, the company owed £346,939 to SOR Investments SPA, a 50% shareholder of the company.
Page 6