Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-12 2026-05-12 true true 4 false 2024-08-12 Holding company false true false 15892824 2024-08-11 15892824 2024-08-12 2025-12-31 15892824 2023-08-12 2024-08-11 15892824 2025-12-31 15892824 c:Director2 2024-08-12 2025-12-31 15892824 d:CurrentFinancialInstruments 2025-12-31 15892824 d:Non-currentFinancialInstruments 2025-12-31 15892824 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 15892824 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 15892824 d:ShareCapital 2024-08-12 2025-12-31 15892824 d:ShareCapital 2025-12-31 15892824 d:RetainedEarningsAccumulatedLosses 2024-08-12 2025-12-31 15892824 d:RetainedEarningsAccumulatedLosses 2025-12-31 15892824 c:OrdinaryShareClass1 2024-08-12 2025-12-31 15892824 c:OrdinaryShareClass1 2025-12-31 15892824 c:FRS102 2024-08-12 2025-12-31 15892824 c:Audited 2024-08-12 2025-12-31 15892824 c:FullAccounts 2024-08-12 2025-12-31 15892824 c:PrivateLimitedCompanyLtd 2024-08-12 2025-12-31 15892824 c:SmallCompaniesRegimeForAccounts 2024-08-12 2025-12-31 15892824 6 2024-08-12 2025-12-31 15892824 e:PoundSterling 2024-08-12 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15892824 QUILAM CAPITAL CREDIT LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025
QUILAM CAPITAL CREDIT LIMITED REGISTERED NUMBER: 15892824 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments | 4 |  | 1
|  |  | 1
Current assets |  |  |
Debtors: amounts falling due after more than one year | 5 | 31,008,410 |
Debtors: amounts falling due within one year | 5 | 414,325 |
Cash at bank and in hand |  | 9,570 |
|  | 31,432,305 |
Creditors: amounts falling due within one year | 6 | (422,679) |
Net current assets |  |  | 31,009,626
Total assets less current liabilities |  |  | 31,009,627
Creditors: amounts falling due after more than one year |  |  | (31,008,410)
Net assets |  |  | 1,217
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 1,216
|  |  | 1,217
Page 1
QUILAM CAPITAL CREDIT LIMITED REGISTERED NUMBER: 15892824 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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:
K McSweeney
Director
Date: 12 May 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
QUILAM CAPITAL CREDIT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the 17 month period |  |  |
Profit for the 17 month period | - | 49,268 | 49,268
Total comprehensive income for the 17 month period | - | 49,268 | 49,268
Contributions by and distributions to owners |  |  |
Dividends paid | - | (48,052) | (48,052)
Shares issued during the 17 month period | 1 | - | 1
Total transactions with owners | 1 | (48,052) | (48,051)
At 31 December 2025 | 1 | 1,216 | 1,217
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
QUILAM CAPITAL CREDIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025
1. | General information
Quilam Capital Credit Limited (the 'Company') is a private company, limited by shares. The principal activity is that of a holding company. Its principal place of business is Ground Floor, Egerton House, 68 Baker Street, Weybridge, Surrey, United Kingdom, KT13 8AL. The Company's registered number and registered address can be found on the Company Information page. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Quilam JV Topco Limited as at 31 December 2025 and these financial statements may be obtained from the Registered Office.
| 2.3 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts. Page 4
QUILAM CAPITAL CREDIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.Thus, the directors adopt the going concern basis of accounting in preparing the financial statements,which the directors believe is appropriate based on the facts set out below. The directors, having considered the above and made due enquiries, continue to adopt the going concern basis in preparing the financial statements which assumes that the Company will continue in operation for the foreseeable future.
| 2.5 | 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: Revenue in respect of interest income and monitoring fees are recognised over the period to which they relate.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | 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.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. (i) Financial assets Basic financial assets, including trade and other debtors and amounts owed by group undertaking, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income. Page 5
QUILAM CAPITAL CREDIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
(ii) Financial liabilities Basic financial liabilities, including trade and other creditors and amounts owed to group undertaking, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. (iii) Offsetting Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 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 17 month period was 4.
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| Additions | 1
| At 31 December 2025 | 1
Page 6
QUILAM CAPITAL CREDIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Due after more than one year |
| Amounts owed by group undertakings | 31,008,410
|  | 31,008,410
| Amounts owed by group undertakings are repayable in 2030, bears interest at 7% plus compounded daily SONIA rate and is secured over the assets in the group company.
|  |  |  |  | 2025
|  |  |  |  | £
| Due within one year |
| Amounts owed by group undertakings | 4,001
| Other debtors | 392,824
| Prepayments and accrued income | 17,500
|  | 414,325
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 22,155
| Other creditors | 392,824
| Accruals and deferred income | 7,700
|  | 422,679
| Amounts owed to group undertakings are repayable on demand, unsecured and interest-free.
Page 7
QUILAM CAPITAL CREDIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE 17 MONTH PERIOD ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 31,008,410
|  | 31,008,410
| Amounts owed to group undertakings is repayable in 2030, bears interest at 7% plus compounded daily SONIA rate and is secured over the assets in the group company.
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
During the period 1 Ordinary share of £1 was issued at par. 9.Other financial commitments There is a loan in a group company which is secured by a fixed and floating charges over all property or undertaking of this Company.
10. | Related party transactions
| Where possible the Company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings. Included within other creditors is an amount of £84,650 due to a related entity in which the directors have an interest. Included within cost of sales are amounts of £586,442 paid to this company.
11. | Controlling party
The immediate parent entity is Quilam Capital Credit Midco Limited.
12. | Auditors' information
The auditors' report on the financial statements for the 17 month period ended 31 December 2025 was unqualified. The audit report was signed on 12 May 2026 by Nick Bishop FCA (Senior Statutory Auditor) on behalf of BKL Audit LLP. Page 8