Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false Provision of freight transportation support services.0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13572239 2025-01-01 2025-12-31 13572239 2024-01-01 2024-12-31 13572239 2025-12-31 13572239 2024-12-31 13572239 c:Director1 2025-01-01 2025-12-31 13572239 d:ComputerEquipment 2025-01-01 2025-12-31 13572239 d:ComputerEquipment 2025-12-31 13572239 d:ComputerEquipment 2024-12-31 13572239 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13572239 d:CurrentFinancialInstruments 2025-12-31 13572239 d:CurrentFinancialInstruments 2024-12-31 13572239 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13572239 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13572239 d:ShareCapital 2025-12-31 13572239 d:ShareCapital 2024-12-31 13572239 d:RetainedEarningsAccumulatedLosses 2025-12-31 13572239 d:RetainedEarningsAccumulatedLosses 2024-12-31 13572239 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13572239 c:OrdinaryShareClass1 2025-12-31 13572239 c:OrdinaryShareClass1 2024-12-31 13572239 c:OrdinaryShareClass2 2025-01-01 2025-12-31 13572239 c:OrdinaryShareClass2 2025-12-31 13572239 c:OrdinaryShareClass2 2024-12-31 13572239 c:OrdinaryShareClass3 2025-01-01 2025-12-31 13572239 c:OrdinaryShareClass3 2025-12-31 13572239 c:OrdinaryShareClass3 2024-12-31 13572239 c:OrdinaryShareClass4 2025-01-01 2025-12-31 13572239 c:OrdinaryShareClass4 2025-12-31 13572239 c:OrdinaryShareClass4 2024-12-31 13572239 c:OrdinaryShareClass5 2025-01-01 2025-12-31 13572239 c:OrdinaryShareClass5 2025-12-31 13572239 c:OrdinaryShareClass5 2024-12-31 13572239 c:FRS102 2025-01-01 2025-12-31 13572239 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13572239 c:FullAccounts 2025-01-01 2025-12-31 13572239 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13572239 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13572239 LOGIKOR UK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
LOGIKOR UK LIMITED REGISTERED NUMBER: 13572239 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 1,410 |  | -
|  |  | 1,410 |  | -
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 721,483 |  | 480,220 |
Cash at bank and in hand |  | 30,887 |  | 4,848 |
|  | 752,370 |  | 485,068 |
Creditors: amounts falling due within one year | 6 | (543,520) |  | (402,294) |
NET CURRENT ASSETS |  |  | 208,850 |  | 82,774
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 210,260 |  | 82,774
NET ASSETS |  |  | 210,260 |  | 82,774
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 210,160 |  | 82,674
|  |  | 210,260 |  | 82,774
Page 1
LOGIKOR UK LIMITED REGISTERED NUMBER: 13572239 BALANCE SHEET (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 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 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:
Darryl King
Director
Date: 14 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
LOGIKOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Logikor UK Limited is private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 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 | 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.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of the provision of freight transport support services during the year, exclusive of Value Added Tax.
| 2.4 | 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 3
LOGIKOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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:
|  |  |  | Computer equipment | - | 3 years straight-line
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.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | 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.
| 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.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 4
LOGIKOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Computer equipment
|  | £
| COST OR VALUATION |
| Additions | 1,774
| At 31 December 2025 | 1,774
| DEPRECIATION |
| Charge for the year | 364
| At 31 December 2025 | 364
| NET BOOK VALUE |
| At 31 December 2025 | 1,410
| At 31 December 2024 | -
Page 5
LOGIKOR UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 666,464 | 397,715
| Called up share capital not paid | 100 | 100
| Prepayments and accrued income | 54,919 | 82,405
|  | 721,483 | 480,220
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 138,554 | 273,006
| Corporation tax | 41,395 | 11,860
| Other taxation and social security | 9,943 | 4,272
| Other creditors | 259,600 | 34,213
| Accruals and deferred income | 94,028 | 78,943
|  | 543,520 | 402,294
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Called up share capital not paid |  |
|  | 80 (2024 - 80) Ordinary A shares of £1.00 each | 80 | 80
|  | 5 (2024 - 5) Ordinary B shares of £1.00 each | 5 | 5
|  | 5 (2024 - 5) Ordinary C shares of £1.00 each | 5 | 5
|  | 5 (2024 - 5) Ordinary D shares of £1.00 each | 5 | 5
|  | 5 (2024 - 5) Ordinary E shares of £1.00 each | 5 | 5
|  |  | 100 | 100
Page 6