Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-04 true false false No description of principal activity 2025-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 1 false 03924687 2025-01-01 2025-12-31 03924687 2024-01-01 2024-12-31 03924687 2025-12-31 03924687 2024-12-31 03924687 c:Director1 2025-01-01 2025-12-31 03924687 d:CurrentFinancialInstruments 2025-12-31 03924687 d:CurrentFinancialInstruments 2024-12-31 03924687 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03924687 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03924687 d:ShareCapital 2025-12-31 03924687 d:ShareCapital 2024-12-31 03924687 d:RetainedEarningsAccumulatedLosses 2025-12-31 03924687 d:RetainedEarningsAccumulatedLosses 2024-12-31 03924687 c:OrdinaryShareClass1 2025-01-01 2025-12-31 03924687 c:OrdinaryShareClass1 2025-12-31 03924687 c:OrdinaryShareClass1 2024-12-31 03924687 c:FRS102 2025-01-01 2025-12-31 03924687 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03924687 c:FullAccounts 2025-01-01 2025-12-31 03924687 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03924687 2 2025-01-01 2025-12-31 03924687 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03924687 AXIOM EUROPE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
AXIOM EUROPE LIMITED REGISTERED NUMBER: 03924687 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 2,605 |  | 13,976 |
|  | 2,605 |  | 13,976 |
Creditors: amounts falling due within one year | 5 | (5,023) |  | (9,262) |
Net (liabilities)/assets |  |  | (2,418) |  | 4,714
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 75,000 |  | 75,000
Profit and loss account |  |  | (77,418) |  | (70,286)
|  |  | (2,418) |  | 4,714
Page 1
AXIOM EUROPE LIMITED REGISTERED NUMBER: 03924687 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 by:
C W Brueckner
Director
Date: 4 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
AXIOM EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Axiom Europe Limited is a private company, limited by shares, domiciled in England and Wales, registration number 03924687. The registered office is 6th Floor, 2 London Wall Place, London, United Kingdom, EC2Y 5AU. 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 financial statements are presented in £ sterling, the functional currency, rounded to the nearest £1. 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 | 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 reporting date in the countries where the Company operates and generates income. Page 3
AXIOM EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 4
AXIOM EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 4,200
| Corporation tax | 23 | 56
| Other taxation and social security | - | 6
| Accruals and deferred income | 5,000 | 5,000
|  | 5,023 | 9,262
Page 5
AXIOM EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 75,000 (2024 - 75,000) Ordinary shares of £1.00 each | 75,000 | 75,000
7. | Related party transactions
| During the year the company paid £Nil (2024: £38) to Primolio Sales Inc, a company incorporated in Canada, with C W. Brueckner, the director of Axiom Europe Limited, as the ultimate beneficial owner.
Page 6