Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 2026-05-13 2024-04-01 No description of principal activity false 5 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13261265 2024-04-01 2025-03-31 13261265 2023-04-01 2024-03-31 13261265 2025-03-31 13261265 2024-03-31 13261265 c:Director1 2024-04-01 2025-03-31 13261265 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 13261265 d:Buildings d:LongLeaseholdAssets 2025-03-31 13261265 d:Buildings d:LongLeaseholdAssets 2024-03-31 13261265 d:FurnitureFittings 2024-04-01 2025-03-31 13261265 d:FurnitureFittings 2025-03-31 13261265 d:FurnitureFittings 2024-03-31 13261265 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13261265 d:ComputerEquipment 2024-04-01 2025-03-31 13261265 d:ComputerEquipment 2025-03-31 13261265 d:ComputerEquipment 2024-03-31 13261265 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13261265 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13261265 d:CurrentFinancialInstruments 2025-03-31 13261265 d:CurrentFinancialInstruments 2024-03-31 13261265 d:Non-currentFinancialInstruments 2025-03-31 13261265 d:Non-currentFinancialInstruments 2024-03-31 13261265 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13261265 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13261265 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 13261265 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 13261265 d:ShareCapital 2025-03-31 13261265 d:ShareCapital 2024-03-31 13261265 d:RetainedEarningsAccumulatedLosses 2025-03-31 13261265 d:RetainedEarningsAccumulatedLosses 2024-03-31 13261265 c:FRS102 2024-04-01 2025-03-31 13261265 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13261265 c:FullAccounts 2024-04-01 2025-03-31 13261265 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13261265 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13261265 QUBE (EAST) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
QUBE (EAST) LIMITED REGISTERED NUMBER: 13261265 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,140,341 |  | 1,223,368
|  |  | 1,140,341 |  | 1,223,368
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 957,823 |  | 507,323 |
Cash at bank and in hand | 6 | 13,630 |  | 260,358 |
|  | 971,453 |  | 767,681 |
Creditors: amounts falling due within one year | 7 | (2,277,287) |  | (1,948,074) |
Net current liabilities |  |  | (1,305,834) |  | (1,180,393)
Total assets less current liabilities |  |  | (165,493) |  | 42,975
Creditors: amounts falling due after more than one year |  |  | (218,333) |  | (238,333)
Net liabilities |  |  | (383,826) |  | (195,358)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (383,926) |  | (195,458)
|  |  | (383,826) |  | (195,358)
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QUBE (EAST) LIMITED REGISTERED NUMBER: 13261265 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 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:
A Hamzianpour
Director
Date: 13 May 2026
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QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Qube (East) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 86-90, Paul Street, England, EC2A 4NE. The registration number is 13261265. 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
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis. Page 3
QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 4
QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 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:
|  |  |  | Long-term leasehold property | - |  | Over the period of 15 years
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance method
|  |  |  | Computer equipment | - | 25% | Reducing balance method
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 | 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.
| 2.7 | 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 | 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 year was 5 (2024 - 5).
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QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 1,311,382 | 33,054 | 21,681 | 1,366,117
| Additions | - | 6,757 | 2,810 | 9,567
| At 31 March 2025 | 1,311,382 | 39,811 | 24,491 | 1,375,684
| Depreciation |  |  |  |
| At 1 April 2024 | 127,578 | 7,872 | 7,299 | 142,749
| Charge for the year on owned assets | 82,113 | 6,767 | 3,714 | 92,594
| At 31 March 2025 | 209,691 | 14,639 | 11,013 | 235,343
| Net book value |  |  |  |
| At 31 March 2025 | 1,101,691 | 25,172 | 13,478 | 1,140,341
| At 31 March 2024 | 1,183,804 | 25,182 | 14,382 | 1,223,368
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QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 523,843 | 195,946
| Amounts owed by group undertakings | 78,280 | -
| Other debtors | 268,660 | 282,196
| Prepayments and accrued income | 87,040 | 29,181
|  | 957,823 | 507,323
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 13,630 | 260,358
|  | 13,630 | 260,358
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 706,658 | 265,837
| Amounts owed to group undertakings | 1,435,056 | 1,527,440
| Other taxation and social security | - | 17,497
| Other creditors | 62,300 | 44,827
| Accruals and deferred income | 73,273 | 92,473
|  | 2,277,287 | 1,948,074
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 218,333 | 238,333
|  | 218,333 | 238,333
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QUBE (EAST) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Related party transactions
| The Company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the same group.
10. | Controlling party
The immediate and ultimate controlling party is ABS Media Limited, a company registered in England and Wales. The registered office address is 86-90 Paul Street, London, EC2A 4NE.
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