Caseware UK (AP4) 2025.0.111 2025.0.111 2025-05-31 2025-05-31 2026-05-07 true No description of principal activity 2024-05-25 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 15740741 2024-05-24 15740741 2024-05-25 2025-05-31 15740741 2023-05-25 2024-05-24 15740741 2025-05-31 15740741 c:Director1 2024-05-25 2025-05-31 15740741 d:FreeholdInvestmentProperty 2024-05-25 2025-05-31 15740741 d:FreeholdInvestmentProperty 2025-05-31 15740741 d:CurrentFinancialInstruments 2025-05-31 15740741 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 15740741 d:ShareCapital 2025-05-31 15740741 d:RetainedEarningsAccumulatedLosses 2025-05-31 15740741 c:OrdinaryShareClass1 2024-05-25 2025-05-31 15740741 c:OrdinaryShareClass1 2025-05-31 15740741 c:OrdinaryShareClass2 2024-05-25 2025-05-31 15740741 c:OrdinaryShareClass2 2025-05-31 15740741 c:FRS102 2024-05-25 2025-05-31 15740741 c:AuditExempt-NoAccountantsReport 2024-05-25 2025-05-31 15740741 c:FullAccounts 2024-05-25 2025-05-31 15740741 c:PrivateLimitedCompanyLtd 2024-05-25 2025-05-31 15740741 2 2024-05-25 2025-05-31 15740741 e:PoundSterling 2024-05-25 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15740741 FLORENMIA LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MAY 2025
FLORENMIA LTD REGISTERED NUMBER: 15740741 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 1,450,000
|  |  | 1,450,000
Current assets |  |  |
Cash at bank and in hand | 5 | 92,812 |
|  | 92,812 |
Creditors: amounts falling due within one year | 6 | (55,534) |
Net current assets |  |  | 37,278
Total assets less current liabilities |  |  | 1,487,278
Net assets |  |  | 1,487,278
Capital and reserves |  |  |
Called up share capital | 7 |  | 1,450,000
Profit and loss account |  |  | 37,278
|  |  | 1,487,278
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FLORENMIA LTD REGISTERED NUMBER: 15740741 BALANCE SHEET (CONTINUED) AS AT 31 MAY 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 Period 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 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 by:
F Brutto
Director
Date: 7 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
FLORENMIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
1. | General information
Florenmia Limited is a private company limited by shares, incorporated in England and Wales (registered number: 15740741). The registered address of the company is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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
FLORENMIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 2.
Page 4
FLORENMIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 1,450,000
| At 31 May 2025 | 1,450,000
The 2025 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Historic cost | 1,450,000
|  | 1,450,000
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 92,812
|  | 92,812
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 10,734
| Other creditors | 40,000
| Accruals and deferred income | 4,800
|  | 55,534
Page 5
FLORENMIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2025
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 483,430 CG shares of £1.00 each | 483,430
|  | 966,570 F shares of £1.00 each | 966,570
|  |  | 1,450,000
On incoporation, 2 Ordinary CG shares and 1 Ordinary F share were issued at nominal value of £1.00. On 6 June 2024, a further 483,428 Ordinary CG shares were issued at par, and 966,569 Ordinary F shares were issued at par.
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