Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-07 2 No description of principal activity 2 2025-01-01 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09295732 2025-01-01 2025-12-31 09295732 2024-01-01 2024-12-31 09295732 2025-12-31 09295732 2024-12-31 09295732 c:Director1 2025-01-01 2025-12-31 09295732 d:CurrentFinancialInstruments 2025-12-31 09295732 d:CurrentFinancialInstruments 2024-12-31 09295732 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09295732 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09295732 d:ShareCapital 2025-12-31 09295732 d:ShareCapital 2024-12-31 09295732 d:RetainedEarningsAccumulatedLosses 2025-12-31 09295732 d:RetainedEarningsAccumulatedLosses 2024-12-31 09295732 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09295732 c:OrdinaryShareClass1 2025-12-31 09295732 c:OrdinaryShareClass1 2024-12-31 09295732 c:OrdinaryShareClass2 2025-01-01 2025-12-31 09295732 c:OrdinaryShareClass2 2025-12-31 09295732 c:OrdinaryShareClass2 2024-12-31 09295732 c:OrdinaryShareClass3 2025-01-01 2025-12-31 09295732 c:OrdinaryShareClass3 2025-12-31 09295732 c:OrdinaryShareClass3 2024-12-31 09295732 c:OrdinaryShareClass4 2025-01-01 2025-12-31 09295732 c:OrdinaryShareClass4 2025-12-31 09295732 c:OrdinaryShareClass4 2024-12-31 09295732 c:FRS102 2025-01-01 2025-12-31 09295732 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09295732 c:AbridgedAccounts 2025-01-01 2025-12-31 09295732 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09295732 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09295732 DEGRASSE CONSULTANTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
DEGRASSE CONSULTANTS LIMITED REGISTERED NUMBER: 09295732 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 250,000 |  | 262,647 |
Cash at bank and in hand |  | 54,891 |  | 25,204 |
|  | 304,891 |  | 287,851 |
Creditors: amounts falling due within one year | 5 | (233,542) |  | (193,721) |
Net current assets |  |  | 71,349 |  | 94,130
Total assets less current liabilities |  |  | 71,349 |  | 94,130
Net assets |  |  | 71,349 |  | 94,130
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 71,249 |  | 94,030
|  |  | 71,349 |  | 94,130
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 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:
S Garbutta
Director
Date: 7 May 2026
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DEGRASSE CONSULTANTS LIMITED REGISTERED NUMBER: 09295732 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
DEGRASSE CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Degrasse Consultants Limited is a private company limited by shares. It is incorporated in England and Wales (company number 09295732) and its registered address and the principal place of business 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The financial statements have been prepared in GBP which is the functional and presentational currency of the company. The following principal accounting policies have been applied:
| 2.2 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 250,000 | 262,647
|  | 250,000 | 262,647
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DEGRASSE CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 233,542 | 193,721
|  | 233,542 | 193,721
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DEGRASSE CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 25 (2024 - 25) Ordinary A shares of £1.00 each | 25 | 25
|  | 25 (2024 - 25) Ordinary B shares of £1.00 each | 25 | 25
|  | 25 (2024 - 25) Ordinary C shares of £1.00 each | 25 | 25
|  | 25 (2024 - 25) Ordinary D shares of £1.00 each | 25 | 25
|  |  | 100 | 100
7. | Related party transactions
| Included within Other creditors is £86.242 (2024: £193,721) owed by the company to the directors.
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