Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 1 2025-01-01 false No description of principal activity 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC275035 2025-01-01 2025-12-31 SC275035 2024-01-01 2024-12-31 SC275035 2025-12-31 SC275035 2024-12-31 SC275035 c:Director1 2025-01-01 2025-12-31 SC275035 c:RegisteredOffice 2025-01-01 2025-12-31 SC275035 d:OfficeEquipment 2025-01-01 2025-12-31 SC275035 d:OfficeEquipment 2025-12-31 SC275035 d:OfficeEquipment 2024-12-31 SC275035 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC275035 d:CurrentFinancialInstruments 2025-12-31 SC275035 d:CurrentFinancialInstruments 2024-12-31 SC275035 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC275035 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC275035 d:ShareCapital 2025-12-31 SC275035 d:ShareCapital 2024-12-31 SC275035 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC275035 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC275035 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC275035 c:OrdinaryShareClass1 2025-12-31 SC275035 c:OrdinaryShareClass1 2024-12-31 SC275035 c:FRS102 2025-01-01 2025-12-31 SC275035 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC275035 c:FullAccounts 2025-01-01 2025-12-31 SC275035 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC275035 2 2025-01-01 2025-12-31 SC275035 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC275035 X10 CONSULTING LIMITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
X10 CONSULTING LIMITED COMPANY INFORMATION
Director | Dr R Skea
Registered number | SC275035
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
X10 CONSULTING LIMITED REGISTERED NUMBER: SC275035 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,178 |  | 1,472
|  |  | 1,178 |  | 1,472
Current assets |  |  |  |  |
Cash at bank and in hand |  | 44 |  | 105 |
|  | 44 |  | 105 |
Creditors: amounts falling due within one year | 5 | (34,436) |  | (29,182) |
Net current liabilities |  |  | (34,392) |  | (29,077)
Total assets less current liabilities |  |  | (33,214) |  | (27,605)
Net liabilities |  |  | (33,214) |  | (27,605)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | (33,314) |  | (27,705)
|  |  | (33,214) |  | (27,605)
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 7 April 2026.
Dr R Skea
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
X10 CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
X10 Consulting Limited is a private company, limited by shares, domiciled in Scotland with registration number SC275035. The registered office is 14 City Quay, Dundee, DD1 3JA. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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. Page 2
X10 CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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, on a reducing balance basis. 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.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 1 | 1
Page 3
X10 CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 9,525
| At 31 December 2025 | 9,525
| Depreciation |
| At 1 January 2025 | 8,053
| Charge for the year on owned assets | 294
| At 31 December 2025 | 8,347
| Net book value |
| At 31 December 2025 | 1,178
| At 31 December 2024 | 1,472
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 33,686 | 28,462
| Accruals and deferred income | 750 | 720
|  | 34,436 | 29,182
Page 4
X10 CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 5