Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2 false 2024-07-01 false 2 No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07158947 2024-07-01 2025-06-30 07158947 2023-07-01 2024-06-30 07158947 2025-06-30 07158947 2024-06-30 07158947 c:Director1 2024-07-01 2025-06-30 07158947 d:FurnitureFittings 2024-07-01 2025-06-30 07158947 d:FurnitureFittings 2025-06-30 07158947 d:FurnitureFittings 2024-06-30 07158947 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07158947 d:OfficeEquipment 2024-07-01 2025-06-30 07158947 d:OfficeEquipment 2025-06-30 07158947 d:OfficeEquipment 2024-06-30 07158947 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07158947 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07158947 d:Goodwill 2024-07-01 2025-06-30 07158947 d:Goodwill 2025-06-30 07158947 d:Goodwill 2024-06-30 07158947 d:FreeholdInvestmentProperty 2025-06-30 07158947 d:FreeholdInvestmentProperty 2024-06-30 07158947 d:FreeholdInvestmentProperty 2 2024-07-01 2025-06-30 07158947 d:CurrentFinancialInstruments 2025-06-30 07158947 d:CurrentFinancialInstruments 2024-06-30 07158947 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07158947 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07158947 d:ShareCapital 2025-06-30 07158947 d:ShareCapital 2024-06-30 07158947 d:RetainedEarningsAccumulatedLosses 2025-06-30 07158947 d:RetainedEarningsAccumulatedLosses 2024-06-30 07158947 c:FRS102 2024-07-01 2025-06-30 07158947 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07158947 c:FullAccounts 2024-07-01 2025-06-30 07158947 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07158947 2 2024-07-01 2025-06-30 07158947 d:Goodwill d:OwnedIntangibleAssets 2024-07-01 2025-06-30 07158947 f:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 07158947 RUFFDANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
RUFFDANCE LIMITED REGISTERED NUMBER:07158947
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 131,500 |  | 157,800
Tangible assets | 5 |  | 1,218 |  | 511
Investment property | 6 |  | 476,000 |  | 497,000
|  |  | 608,718 |  | 655,311
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,650 |  | 6,836 |
Cash at bank and in hand | 8 | 3,020,351 |  | 3,021,116 |
|  | 3,023,001 |  | 3,027,952 |
Creditors: amounts falling due within one year | 9 | (354,298) |  | (385,884) |
Net current assets |  |  | 2,668,703 |  | 2,642,068
Total assets less current liabilities |  |  | 3,277,421 |  | 3,297,379
Net assets |  |  | 3,277,421 |  | 3,297,379
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 3,277,411 |  | 3,297,369
|  |  | 3,277,421 |  | 3,297,379
The Directors consider 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 Directors acknowledge their 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 by:
................................................ P Darling
Page 1
RUFFDANCE LIMITED REGISTERED NUMBER:07158947
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
Director
Date: 30 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Ruffdance Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered office is at 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The company's registered number is 07158947. 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. 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. Page 3
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other 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.
| 2.4 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15% on cost
|  |  |  | Office equipment | - | 25% on cost
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 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 4
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 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 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | 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 balance sheet date in the countries where the Company operates and generates income. Page 5
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 July 2024 | 513,000
| At 30 June 2025 | 513,000
| Amortisation |
| At 1 July 2024 | 355,200
| Charge for the year on owned assets | 26,300
| At 30 June 2025 | 381,500
| Net book value |
| At 30 June 2025 | 131,500
| At 30 June 2024 | 157,800
Page 6
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 July 2024 | 15,047 | 6,050 | 21,097
| Additions | - | 1,529 | 1,529
| At 30 June 2025 | 15,047 | 7,579 | 22,626
| Depreciation |  |  |
| At 1 July 2024 | 14,949 | 5,637 | 20,586
| Charge for the year on owned assets | 27 | 795 | 822
| At 30 June 2025 | 14,976 | 6,432 | 21,408
| Net book value |  |  |
| At 30 June 2025 | 71 | 1,147 | 1,218
| At 30 June 2024 | 98 | 413 | 511
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 497,000
| Deficit on revaluation | (21,000)
| At 30 June 2025 | 476,000
The 2025 valuations were made by the directors, on an open market value basis.
Page 7
RUFFDANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 67 | 67
| Prepayments and accrued income | 2,583 | 6,769
|  | 2,650 | 6,836
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,020,351 | 3,021,116
|  | 3,020,351 | 3,021,116
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 43,056 | 116,096
| Other taxation and social security | 4,553 | 9,367
| Other creditors | 303,922 | 256,747
| Accruals and deferred income | 2,767 | 3,674
|  | 354,298 | 385,884
Page 8