Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-11 false 1 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-09-01 1 false true 07354710 2024-09-01 2025-08-31 07354710 2023-09-01 2024-08-31 07354710 2025-08-31 07354710 2024-08-31 07354710 c:Director1 2024-09-01 2025-08-31 07354710 d:ComputerEquipment 2024-09-01 2025-08-31 07354710 d:CurrentFinancialInstruments 2025-08-31 07354710 d:CurrentFinancialInstruments 2024-08-31 07354710 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 07354710 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07354710 d:ShareCapital 2025-08-31 07354710 d:ShareCapital 2024-08-31 07354710 d:RetainedEarningsAccumulatedLosses 2025-08-31 07354710 d:RetainedEarningsAccumulatedLosses 2024-08-31 07354710 c:OrdinaryShareClass1 2024-09-01 2025-08-31 07354710 c:OrdinaryShareClass1 2025-08-31 07354710 c:OrdinaryShareClass1 2024-08-31 07354710 c:FRS102 2024-09-01 2025-08-31 07354710 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07354710 c:FullAccounts 2024-09-01 2025-08-31 07354710 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07354710 6 2024-09-01 2025-08-31 07354710 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07354710 MAEER ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
MAEER ASSOCIATES LIMITED REGISTERED NUMBER: 07354710 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 21 |  | 21
Current assets |  |  |  |  |
Debtors | 5 | 119,451 |  | 15,000 |
Cash at bank and in hand |  | 127,019 |  | 206,648 |
|  | 246,470 |  | 221,648 |
Creditors: amounts falling due within one year | 6 | (1,658) |  | (1,422) |
Net current assets |  |  | 244,812 |  | 220,226
Total assets less current liabilities |  |  | 244,833 |  | 220,247
Net assets |  |  | 244,833 |  | 220,247
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 244,733 |  | 220,147
|  |  | 244,833 |  | 220,247
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 profit and loss account 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 11 May 2026.
................................................ D Maeer
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
MAEER ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Maeer Associates Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 07354710. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR. The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The director has, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they adopt a going concern basis of accounting in preparing the financial statements. The director has considered a period of 12 months from the balance sheet date.
| 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 | 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. Page 2
MAEER ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 50% |
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.
| 2.6 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 directors, during the year was 1 (2024 - 1).
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MAEER ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 September 2024 | 21
| At 31 August 2025 | 21
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 119,451 | 15,000
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 150 | 151
| Accruals and deferred income | 1,508 | 1,271
|  | 1,658 | 1,422
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,250 (2024 - £2,500). There were no contributions outstanding at the year end (2024 - £Nil). Page 4
MAEER ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Related party transactions
| Included within debtors due within one year is an amount totalling £15,000 (2024: £15,000) owed by a related party. This is an interest free loan payable on demand.
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