Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 2026-05-19 false 1 2024-09-01 false No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10941240 2024-09-01 2025-08-31 10941240 2023-09-01 2024-08-31 10941240 2025-08-31 10941240 2024-08-31 10941240 c:Director1 2024-09-01 2025-08-31 10941240 d:CurrentFinancialInstruments 2025-08-31 10941240 d:CurrentFinancialInstruments 2024-08-31 10941240 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 10941240 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10941240 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 10941240 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10941240 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 10941240 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 10941240 d:ShareCapital 2025-08-31 10941240 d:ShareCapital 2024-08-31 10941240 d:RetainedEarningsAccumulatedLosses 2025-08-31 10941240 d:RetainedEarningsAccumulatedLosses 2024-08-31 10941240 c:OrdinaryShareClass1 2024-09-01 2025-08-31 10941240 c:OrdinaryShareClass1 2025-08-31 10941240 c:OrdinaryShareClass1 2024-08-31 10941240 c:FRS102 2024-09-01 2025-08-31 10941240 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10941240 c:FullAccounts 2024-09-01 2025-08-31 10941240 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10941240 2 2024-09-01 2025-08-31 10941240 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10941240 2EMEDIA LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2EMEDIA LTD REGISTERED NUMBER:10941240
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | - |  | 199 |
|  | - |  | 199 |
Creditors: amounts falling due within one year | 5 | (12,416) |  | (9,560) |
Net current liabilities |  |  | (12,416) |  | (9,361)
Total assets less current liabilities |  |  | (12,416) |  | (9,361)
Creditors: amounts falling due after more than one year |  |  | - |  | (1,833)
Net liabilities |  |  | (12,416) |  | (11,194)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (12,516) |  | (11,294)
|  |  | (12,416) |  | (11,194)
Page 1
2EMEDIA LTD REGISTERED NUMBER:10941240
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 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:
S P Eldon-Edington
Director
Date: 19 May 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
2EMEDIA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
2emedia Ltd is a private company limited by shares, incorporated and domiciled in England and Wales, United Kingdom. The Company's registered office is Harwood House, 43 Harwood Road, London, United Kingdom, SW6 4QP. The Company's functional and presentational currency is GBP. 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 requirements 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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 the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Director | 1 | 1
Page 3
2EMEDIA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 199
| Less: bank overdrafts | (23) | -
|  | (23) | 199
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 23 | -
| Bank loans | 1,833 | 2,000
| Trade creditors | 960 | -
| Other creditors | 8,580 | 6,600
| Accruals and deferred income | 1,020 | 960
|  | 12,416 | 9,560
6. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Amounts falling due within one year | 1,833 | 2,000
| Amounts falling due 1-2 years | - | 1,833
|  | 1,833 | 3,833
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 4