Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 false No description of principal activity 10 8 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 5777318 2025-01-01 2025-12-31 5777318 2024-01-01 2024-12-31 5777318 2025-12-31 5777318 2024-12-31 5777318 c:Director3 2025-01-01 2025-12-31 5777318 c:Director4 2025-01-01 2025-12-31 5777318 d:PlantMachinery 2025-01-01 2025-12-31 5777318 d:PlantMachinery 2025-12-31 5777318 d:PlantMachinery 2024-12-31 5777318 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 5777318 d:FurnitureFittings 2025-01-01 2025-12-31 5777318 d:FurnitureFittings 2025-12-31 5777318 d:FurnitureFittings 2024-12-31 5777318 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 5777318 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 5777318 d:ComputerSoftware 2025-12-31 5777318 d:ComputerSoftware 2024-12-31 5777318 d:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 5777318 d:CurrentFinancialInstruments 2025-12-31 5777318 d:CurrentFinancialInstruments 2024-12-31 5777318 d:Non-currentFinancialInstruments 2025-12-31 5777318 d:Non-currentFinancialInstruments 2024-12-31 5777318 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 5777318 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 5777318 d:ShareCapital 2025-12-31 5777318 d:ShareCapital 2024-12-31 5777318 d:RetainedEarningsAccumulatedLosses 2025-12-31 5777318 d:RetainedEarningsAccumulatedLosses 2024-12-31 5777318 c:FRS102 2025-01-01 2025-12-31 5777318 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 5777318 c:FullAccounts 2025-01-01 2025-12-31 5777318 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 5777318 d:WithinOneYear 2025-12-31 5777318 d:WithinOneYear 2024-12-31 5777318 d:BetweenOneFiveYears 2025-12-31 5777318 d:BetweenOneFiveYears 2024-12-31 5777318 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 5777318 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 5777318 2 2025-01-01 2025-12-31 5777318 d:ComputerSoftware d:OwnedIntangibleAssets 2025-01-01 2025-12-31 5777318 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 5777318 NTINGA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
NTINGA LIMITED REGISTERED NUMBER: 5777318 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 6,107 |  | 7,393
Tangible assets | 5 |  | 14,866 |  | 16,595
|  |  | 20,973 |  | 23,988
Current assets |  |  |  |  |
Stocks | 6 | 570,930 |  | 595,102 |
Debtors: amounts falling due after more than one year | 7 | 3,750 |  | 3,750 |
Debtors: amounts falling due within one year | 7 | 223,628 |  | 227,325 |
Cash at bank and in hand | 8 | 228,777 |  | 226,033 |
|  | 1,027,085 |  | 1,052,210 |
Creditors: amounts falling due within one year | 9 | (361,648) |  | (343,614) |
Net current assets |  |  | 665,437 |  | 708,596
Total assets less current liabilities |  |  | 686,410 |  | 732,584
Net assets |  |  | 686,410 |  | 732,584
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 686,310 |  | 732,484
|  |  | 686,410 |  | 732,584
Page 1
NTINGA LIMITED REGISTERED NUMBER: 5777318 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 20 April 2026.
................................................ C. Cohen | ................................................ S. Lee
Director | Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Ntinga Limited is a limited company incorporated in England and Wales. The company's registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to the Statement of income and retained earnings 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 Page 3
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | 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. The estimated useful lives range as follows:
|  |  |  | Website | - | 7 | years
Page 4
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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, as follows. Depreciation is provided on the following basis:
|  |  |  | Models and masters | - | 15% reducing balance
|  |  |  | Fixtures fittings and equipment | - | 33.3% straight line/15% reducing balance
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.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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. Page 5
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | 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 the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 8 | 4
|  | Directors | 2 | 4
|  |  | 10 | 8
Page 6
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Website
|  | £
| Cost |
| At 1 January 2025 | 9,000
| At 31 December 2025 | 9,000
| Amortisation |
| At 1 January 2025 | 1,607
| Charge for the year on owned assets | 1,286
| At 31 December 2025 | 2,893
| Net book value |
| At 31 December 2025 | 6,107
| At 31 December 2024 | 7,393
Page 7
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Models and masters | Fixtures fittings and equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 10,184 | 75,922 | 86,106
| Additions | - | 2,161 | 2,161
| At 31 December 2025 | 10,184 | 78,083 | 88,267
| Depreciation |  |  |
| At 1 January 2025 | 9,579 | 59,931 | 69,510
| Charge for the year on owned assets | 91 | 3,799 | 3,890
| At 31 December 2025 | 9,670 | 63,730 | 73,400
| Net book value |  |  |
| At 31 December 2025 | 514 | 14,353 | 14,867
| At 31 December 2024 | 605 | 15,990 | 16,595
Page 8
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 570,930 | 595,102
|  | 570,930 | 595,102
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 3,750 | 3,750
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 210,122 | 216,868
| Other debtors | - | 1,779
| Prepayments and accrued income | 12,221 | 7,560
| Deferred taxation | 1,285 | 1,118
|  | 223,628 | 227,325
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 228,777 | 226,033
|  | 228,777 | 226,033
Page 9
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 229,854 | 210,562
| Corporation tax | 17,200 | 19,697
| Other taxation and social security | 47,725 | 38,076
| Other creditors | 66,869 | 75,279
|  | 361,648 | 343,614
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 1,118
| Charged to profit or loss | 167
| At end of year | 1,285
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,285 | 1,118
|  | 1,285 | 1,118
Page 10
NTINGA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Pension commitments
The company operates a defined contribution pension scheme in respect of certain employees. The scheme and its assets are held by independent managers. The pension charge represents contributions paid by the company during the period and amounted to £5,146 (2024 : £4,463). Contributions totalling £1,038 (2024 : £994) were payable to the fund at the balance sheet date and are included in creditors.
12. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 17,032 | 2,975
| Later than 1 year and not later than 5 years | 56,250 | 15,000
|  | 73,282 | 17,975
13. | Related party transactions
| During the year the company granted a fixed and floating charge over its assets as security for loan facilities provided to its parent company, Ntinga Holdings Limited.
14. | Controlling party
The ultimate controlling party is Ntinga Holdings Limited.
Page 11