Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2026-05-01 2025-04-30 2026-05-01 false 2024-05-01 false provides consulting activities.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. 11331834 2024-05-01 2025-04-30 11331834 2023-05-01 2024-04-30 11331834 2025-04-30 11331834 2024-04-30 11331834 c:Director1 2024-05-01 2025-04-30 11331834 d:FurnitureFittings 2024-05-01 2025-04-30 11331834 d:FurnitureFittings 2025-04-30 11331834 d:FurnitureFittings 2024-04-30 11331834 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 11331834 d:ComputerEquipment 2024-05-01 2025-04-30 11331834 d:ComputerEquipment 2025-04-30 11331834 d:ComputerEquipment 2024-04-30 11331834 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 11331834 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 11331834 d:CurrentFinancialInstruments 2025-04-30 11331834 d:CurrentFinancialInstruments 2024-04-30 11331834 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 11331834 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11331834 d:ShareCapital 2025-04-30 11331834 d:ShareCapital 2024-04-30 11331834 d:RetainedEarningsAccumulatedLosses 2025-04-30 11331834 d:RetainedEarningsAccumulatedLosses 2024-04-30 11331834 c:FRS102 2024-05-01 2025-04-30 11331834 c:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 11331834 c:FullAccounts 2024-05-01 2025-04-30 11331834 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11331834 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 11331834 ELKEN DEV LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ELKEN DEV LTD ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ELKEN DEV LTD FOR THE YEAR ENDED 30 APRIL 2025 You consider that the Company is exempt from an audit for the year ended 30 April 2025. You have acknowledged, on the Balance Sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 7 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Andersen LLP 20 Gracechurch Street 11th Floor London EC3V 0BG 1 May 2026 Page 1
ELKEN DEV LTD REGISTERED NUMBER: 11331834 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,857 |  | 5,237
Investments | 5 |  | 1,537 |  | 1,537
|  |  | 5,394 |  | 6,774
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 60,557 |  | 18,053 |
Cash at bank and in hand | 7 | 14,836 |  | 53,973 |
|  | 75,393 |  | 72,026 |
Creditors: amounts falling due within one year | 8 | (78,866) |  | (46,807) |
Net current (liabilities)/assets |  |  | (3,473) |  | 25,219
Total assets less current liabilities |  |  | 1,921 |  | 31,993
Net assets |  |  | 1,921 |  | 31,993
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 1,920 |  | 31,992
|  |  | 1,921 |  | 31,993
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ELKEN DEV LTD REGISTERED NUMBER: 11331834 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 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 on 1 May 2026.
Mr E Kennedy
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
ELKEN DEV LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Elken Dev Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11331834. The registered office is 20-22 Wenlock Road, London, England, N1 7GU. 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 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:
| 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 | 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 4
ELKEN DEV LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 | - | 33% | 3 Years Straightline
|  |  |  | Computer equipment | - | 33% | 3 Years Straightline
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.
| 2.7 | 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.
| 2.8 | 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. Page 5
ELKEN DEV LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 2,098 | 9,780 | 11,878
| Additions | - | 1,360 | 1,360
| At 30 April 2025 | 2,098 | 11,140 | 13,238
| Depreciation |  |  |
| At 1 May 2024 | 1,894 | 4,747 | 6,641
| Charge for the year on owned assets | 204 | 2,536 | 2,740
| At 30 April 2025 | 2,098 | 7,283 | 9,381
| Net book value |  |  |
| At 30 April 2025 | - | 3,857 | 3,857
| At 30 April 2024 | 204 | 5,033 | 5,237
Page 6
ELKEN DEV LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Fixed asset investments
|  | Trade investments
|  | £
| At 1 May 2024 | 1,537
| At 30 April 2025 | 1,537
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 17,537
| Other debtors | 58,352 | -
| Prepayments and accrued income | 2,205 | 516
|  | 60,557 | 18,053
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,836 | 53,973
|  | 14,836 | 53,973
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 58,491 | 29,313
| Other taxation and social security | 20,311 | 16,006
| Other creditors | 64 | 1,488
|  | 78,866 | 46,807
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