Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 No description of principal activity 2024-11-01 false 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 11600289 2024-11-01 2025-10-31 11600289 2023-11-01 2024-10-31 11600289 2025-10-31 11600289 2024-10-31 11600289 2023-11-01 11600289 c:Director1 2024-11-01 2025-10-31 11600289 d:OfficeEquipment 2024-11-01 2025-10-31 11600289 d:OfficeEquipment 2025-10-31 11600289 d:OfficeEquipment 2024-10-31 11600289 d:CurrentFinancialInstruments 2025-10-31 11600289 d:CurrentFinancialInstruments 2024-10-31 11600289 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 11600289 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11600289 d:ShareCapital 2024-11-01 2025-10-31 11600289 d:ShareCapital 2025-10-31 11600289 d:ShareCapital 2023-11-01 2024-10-31 11600289 d:ShareCapital 2024-10-31 11600289 d:ShareCapital 2023-11-01 11600289 d:SharePremium 2024-11-01 2025-10-31 11600289 d:SharePremium 2025-10-31 11600289 d:SharePremium 2023-11-01 2024-10-31 11600289 d:SharePremium 2024-10-31 11600289 d:SharePremium 2023-11-01 11600289 d:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 11600289 d:RetainedEarningsAccumulatedLosses 2025-10-31 11600289 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 11600289 d:RetainedEarningsAccumulatedLosses 2024-10-31 11600289 d:RetainedEarningsAccumulatedLosses 2023-11-01 11600289 c:OrdinaryShareClass1 2024-11-01 2025-10-31 11600289 c:OrdinaryShareClass1 2025-10-31 11600289 c:OrdinaryShareClass1 2024-10-31 11600289 c:FRS102 2024-11-01 2025-10-31 11600289 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11600289 c:FullAccounts 2024-11-01 2025-10-31 11600289 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11600289 2 2024-11-01 2025-10-31 11600289 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11600289 CITY POINT ADVISORS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
CITY POINT ADVISORS LIMITED REGISTERED NUMBER: 11600289 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,188,145 |  | 2,448,771 |
Cash at bank and in hand | 6 | 55,049 |  | 1 |
|  | 2,243,194 |  | 2,448,772 |
Creditors: amounts falling due within one year | 7 | (791,652) |  | (1,153,049) |
Net current assets |  |  | 1,451,542 |  | 1,295,723
Total assets less current liabilities |  |  | 1,451,542 |  | 1,295,723
Net assets |  |  | 1,451,542 |  | 1,295,723
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Share premium account | 9 |  | 425,000 |  | 425,000
Profit and loss account | 9 |  | 1,026,442 |  | 870,623
|  |  | 1,451,542 |  | 1,295,723
Page 1
CITY POINT ADVISORS LIMITED REGISTERED NUMBER: 11600289 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 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 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 20 March 2026.
A Adel
Director
The notes on pages 4 to 9 form part of these financial statements. Page 2
CITY POINT ADVISORS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 November 2023 | 100 | 425,000 | 548,817 | 973,917
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 506,806 | 506,806
Total comprehensive income for the year | - | - | 506,806 | 506,806
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (185,000) | (185,000)
Total transactions with owners | - | - | (185,000) | (185,000)
At 1 November 2024 | 100 | 425,000 | 870,623 | 1,295,723
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 255,819 | 255,819
Total comprehensive income for the year | - | - | 255,819 | 255,819
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (100,000) | (100,000)
Total transactions with owners | - | - | (100,000) | (100,000)
At 31 October 2025 | 100 | 425,000 | 1,026,442 | 1,451,542
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies
| 1.1 | 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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:
| 1.2 | 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. 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.3 | 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.
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.6 | 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 reporting date in the countries where the Company operates and generates income.
| 1.7 | 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. Page 5
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1.Accounting policies (continued)
| 1.7 | Tangible fixed assets (continued)
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 | - | 25% |
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.
| 1.8 | 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.
| 1.9 | 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.
| 1.10 | 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.
| 1.11 | 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. Page 6
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
2. | 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 a 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 1,399
| At 31 October 2025 | 1,399
| Depreciation |
| At 1 November 2024 | 1,399
| At 31 October 2025 | 1,399
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
Page 7
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 18,000
| Other debtors | 2,188,145 | 2,430,771
|  | 2,188,145 | 2,448,771
Included within other debtors due within one year is a loan to Mr A Adel, a director, amounting to £1,616,986 (2024 - £1,859,611)). Amounts repaid during the year totalled £844,708. The main conditions attached to the loan were as follows: 3.75% interest chargable on outstanding balances. Repayable on demand.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 55,049 | 1
|  | 55,049 | 1
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 399,540 | 831,632
| Other taxation and social security | 93,261 | 192,566
| Other creditors | 294,351 | 124,351
| Accruals and deferred income | 4,500 | 4,500
|  | 791,652 | 1,153,049
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 8
CITY POINT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Reserves
Share premium account The share premium account is non-distributable. Profit and loss account The profit and loss reserve is fully distributable.
Page 9