Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2026-05-15 true false 2025-02-01 No description of principal activity 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08349700 2025-02-01 2026-01-31 08349700 2024-02-01 2025-01-31 08349700 2026-01-31 08349700 2025-01-31 08349700 2024-02-01 08349700 c:Director1 2025-02-01 2026-01-31 08349700 d:OfficeEquipment 2025-02-01 2026-01-31 08349700 d:OfficeEquipment 2026-01-31 08349700 d:OfficeEquipment 2025-01-31 08349700 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 08349700 d:ComputerEquipment 2025-02-01 2026-01-31 08349700 d:ComputerEquipment 2026-01-31 08349700 d:ComputerEquipment 2025-01-31 08349700 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 08349700 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 08349700 d:CurrentFinancialInstruments 2026-01-31 08349700 d:CurrentFinancialInstruments 2025-01-31 08349700 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 08349700 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 08349700 d:ShareCapital 2026-01-31 08349700 d:ShareCapital 2025-01-31 08349700 d:ShareCapital 2024-02-01 08349700 d:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 08349700 d:RetainedEarningsAccumulatedLosses 2026-01-31 08349700 d:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 08349700 d:RetainedEarningsAccumulatedLosses 2025-01-31 08349700 d:RetainedEarningsAccumulatedLosses 2024-02-01 08349700 c:OrdinaryShareClass1 2025-02-01 2026-01-31 08349700 c:OrdinaryShareClass1 2026-01-31 08349700 c:OrdinaryShareClass1 2025-01-31 08349700 c:FRS102 2025-02-01 2026-01-31 08349700 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08349700 c:FullAccounts 2025-02-01 2026-01-31 08349700 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08349700 2 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08349700 AVSEC RESILIENCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
AVSEC RESILIENCE LIMITED REGISTERED NUMBER: 08349700 BALANCE SHEET AS AT 31 JANUARY 2026
| 2026 | 2025
Note | £ | £
Tangible assets |  | 155 | 362
|  | 155 | 362
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 164 | 351
Cash at bank and in hand | 6 | 79 | 1,133
|  | 243 | 1,484
Creditors: amounts falling due within one year | 7 | (13,546) | (11,942)
Net liabilities |  | (13,148) | (10,096)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (13,248) | (10,196)
|  | (13,148) | (10,096)
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 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.
................................................ Stephen Ackroyd
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
AVSEC RESILIENCE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JANUARY 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 February 2024 | 100 | (7,873) | (7,773)
Comprehensive income for the year |  |  |
Loss for the year | - | (2,323) | (2,323)
At 1 February 2025 | 100 | (10,196) | (10,096)
Comprehensive income for the year |  |  |
Loss for the year | - | (3,052) | (3,052)
At 31 January 2026 | 100 | (13,248) | (13,148)
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
AVSEC RESILIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Avsec Resilience Limited is a private limited company by share capital, incorporated in England & Wales, registration number 08349700. The address of the registered office is Chiltern House, 45 Station Road, Henley-On-Thames, Oxfordshire, England, RG9 1AT. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 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. Page 3
AVSEC RESILIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | 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. Page 4
AVSEC RESILIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
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:
|  |  |  | Office equipment | - | 20% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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. Page 5
AVSEC RESILIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 200 | 701 | 901
| At 31 January 2026 | 200 | 701 | 901
| Depreciation |  |  |
| At 1 February 2025 | 33 | 506 | 539
| Charge for the year on owned assets | 12 | 195 | 207
| At 31 January 2026 | 45 | 701 | 746
| Net book value |  |  |
| At 31 January 2026 | 155 | - | 155
| At 31 January 2025 | 167 | 195 | 362
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 164 | 351
|  | 164 | 351
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AVSEC RESILIENCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 79 | 1,133
| Less: bank overdrafts | - | (1,264)
|  | 79 | (131)
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | - | 1,264
| Trade creditors | 9 | -
| Corporation tax | 100 | -
| Other taxation and social security | 830 | -
| Other creditors | 8,374 | 6,663
| Accruals and deferred income | 4,233 | 4,015
|  | 13,546 | 11,942
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| Included in other creditors at 31 January 2026, is an amount of £8,374 (2025: £6,659) owed to Stephen Ackroyd, in respect of expenses incurred on behalf of the company. This loan is interest free and is repayable on demand.
Page 7