Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2026-05-15 false true 2024-12-01 No description of principal activity 2 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15259714 2024-12-01 2025-11-30 15259714 2023-12-01 2024-11-30 15259714 2025-11-30 15259714 2024-11-30 15259714 c:Director1 2024-12-01 2025-11-30 15259714 d:FreeholdInvestmentProperty 2025-11-30 15259714 d:FreeholdInvestmentProperty 2024-11-30 15259714 d:CurrentFinancialInstruments 2025-11-30 15259714 d:CurrentFinancialInstruments 2024-11-30 15259714 d:Non-currentFinancialInstruments 2025-11-30 15259714 d:Non-currentFinancialInstruments 2024-11-30 15259714 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 15259714 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 15259714 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 15259714 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 15259714 d:ShareCapital 2025-11-30 15259714 d:ShareCapital 2024-11-30 15259714 d:RetainedEarningsAccumulatedLosses 2025-11-30 15259714 d:RetainedEarningsAccumulatedLosses 2024-11-30 15259714 c:FRS102 2024-12-01 2025-11-30 15259714 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 15259714 c:FullAccounts 2024-12-01 2025-11-30 15259714 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15259714 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 15259714 PROSPERIO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
PROSPERIO LIMITED REGISTERED NUMBER: 15259714 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 2,500,000 |  | 2,500,000
|  |  | 2,500,000 |  | 2,500,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,235 |  | 100 |
Cash at bank and in hand | 6 | 243,489 |  | 177,456 |
|  | 248,724 |  | 177,556 |
Creditors: amounts falling due within one year | 7 | (97,245) |  | (101,499) |
Net current assets |  |  | 151,479 |  | 76,057
Total assets less current liabilities |  |  | 2,651,479 |  | 2,576,057
Creditors: amounts falling due after more than one year | 8 |  | (2,500,000) |  | (2,500,000)
Net assets |  |  | 151,479 |  | 76,057
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 151,379 |  | 75,957
|  |  | 151,479 |  | 76,057
Page 1
PROSPERIO LIMITED REGISTERED NUMBER: 15259714 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 15 May 2026.
Shoubhi Bhatnagar
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PROSPERIO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no. 15259714). The address of the registered office is C/O Hamlins LLP, 1 Kingsway, London, WC2B 6AN. These financial statements present information about the company as an individual undertaking. It is not a member of a group of companies. The presentation currency of these financial statements is £ sterling; the financial statements are 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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. Page 3
PROSPERIO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 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. Page 4
PROSPERIO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 2,500,000
| At 30 November 2025 | 2,500,000
The 2025 valuations were made by the Directors, on an open market value basis.
| At 30 November 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 2,500,000 | 2,500,000
|  | 2,500,000 | 2,500,000
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 331 | 100
| Prepayments and accrued income | 4,904 | -
|  | 5,235 | 100
Page 5
PROSPERIO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 243,489 | 177,456
|  | 243,489 | 177,456
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 22,124 | 21,893
| Other taxation and social security | - | 5,085
| Other creditors | 73,071 | 73,071
| Accruals and deferred income | 2,050 | 1,450
|  | 97,245 | 101,499
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to other participating interests | 2,500,000 | 2,500,000
|  | 2,500,000 | 2,500,000
Page 6