Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2025-01-01 true continues to be that of security consultancy.1 1 true false 09779630 2025-01-01 2025-12-31 09779630 2024-01-01 2024-12-31 09779630 2025-12-31 09779630 2024-12-31 09779630 c:Director1 2025-01-01 2025-12-31 09779630 d:CurrentFinancialInstruments 2025-12-31 09779630 d:CurrentFinancialInstruments 2024-12-31 09779630 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09779630 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09779630 d:ShareCapital 2025-12-31 09779630 d:ShareCapital 2024-12-31 09779630 d:RetainedEarningsAccumulatedLosses 2025-12-31 09779630 d:RetainedEarningsAccumulatedLosses 2024-12-31 09779630 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09779630 c:OrdinaryShareClass1 2025-12-31 09779630 c:FRS102 2025-01-01 2025-12-31 09779630 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09779630 c:FullAccounts 2025-01-01 2025-12-31 09779630 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09779630 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09779630 DEF - FIRST LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
DEF - FIRST LTD REGISTERED NUMBER: 09779630 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 85,471 |  | 28,712 |
|  | 85,471 |  | 28,712 |
Creditors: amounts falling due within one year | 4 | (24,411) |  | (12,940) |
Net current assets |  |  | 61,060 |  | 15,772
Total assets less current liabilities |  |  | 61,060 |  | 15,772
Net assets |  |  | 61,060 |  | 15,772
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 1 |  | 1
Profit and loss account |  |  | 61,059 |  | 15,771
|  |  | 61,060 |  | 15,772
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 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 16 April 2026.
Carl Scott
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
DEF - FIRST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is registered in England and Wales. It's registered office is Stanley House, 27 Wellington Road, Bilston, West Midlands WV14 6AH. The company's principal activity continues to be that of security consultancy. 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.
| 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. 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 Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
DEF - FIRST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
| 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 reporting date in the countries where the Company operates and generates income.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 3
DEF - FIRST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 8,742 | -
| Other creditors | 15,009 | 12,340
| Accruals and deferred income | 660 | 600
|  | 24,411 | 12,940
Page 4
DEF - FIRST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - ordinary share of £1.00 | 1 | 1
Page 5