Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2026-05-19 true false 2 2025-04-01 No description of principal activity 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 15078969 2025-04-01 2026-03-31 15078969 2024-04-01 2025-03-31 15078969 2026-03-31 15078969 2025-03-31 15078969 2024-04-01 15078969 c:Director2 2025-04-01 2026-03-31 15078969 d:OfficeEquipment 2025-04-01 2026-03-31 15078969 d:OfficeEquipment 2026-03-31 15078969 d:OfficeEquipment 2025-03-31 15078969 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 15078969 d:CurrentFinancialInstruments 2026-03-31 15078969 d:CurrentFinancialInstruments 2025-03-31 15078969 d:UKTax 2025-04-01 2026-03-31 15078969 d:UKTax 2024-04-01 2025-03-31 15078969 d:ShareCapital 2025-04-01 2026-03-31 15078969 d:ShareCapital 2026-03-31 15078969 d:ShareCapital 2024-04-01 2025-03-31 15078969 d:ShareCapital 2025-03-31 15078969 d:ShareCapital 2024-04-01 15078969 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 15078969 d:RetainedEarningsAccumulatedLosses 2026-03-31 15078969 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 15078969 d:RetainedEarningsAccumulatedLosses 2025-03-31 15078969 d:RetainedEarningsAccumulatedLosses 2024-04-01 15078969 c:OrdinaryShareClass1 2025-04-01 2026-03-31 15078969 c:OrdinaryShareClass1 2026-03-31 15078969 c:OrdinaryShareClass1 2025-03-31 15078969 c:Micro-entities 2025-04-01 2026-03-31 15078969 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15078969 c:FullAccounts 2025-04-01 2026-03-31 15078969 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15078969 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15078969 O3C ACADEMY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
O3C ACADEMY LIMITED REGISTERED NUMBER: 15078969 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  | 3,602 |  | 1,111
Current assets | 15,160 |  | 5,124 |
Creditors: amounts falling due within one year | (12,359) |  | (11,128) |
Net current assets/(liabilities) |  | 2,801 |  | (6,004)
Total assets less current liabilities |  | 6,403 |  | (4,893)
Net assets/(liabilities) |  | 6,403 |  | (4,893)
Capital and reserves |  | 6,403 |  | (4,893)
Notes
General information
O3C Academy Limited is a private company limited by shares and incorporated in England and Wales. It's Registered Number is 15078969 and it's Registered Office is 71-75 Shelton Street, London WC2H 9JQ.
Average number of employees
The average monthly number of employees, including directors, during the year was 2 (2025 - 2). Directors' confirmations 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. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the 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 19 May 2026.
Themis Themistocli |
Director |
Page 1
O3C ACADEMY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 10 | (4,903) | (4,893)
Comprehensive income for the year |  |  |
Profit for the year | - | 11,296 | 11,296
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 11,296 | 11,296
Total transactions with owners | - | - | -
At 31 March 2026 | 10 | 6,393 | 6,403
| The notes on pages 4 to 7 form part of these financial statements.
Page 2
O3C ACADEMY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 10 | (896) | (886)
Comprehensive income for the year |  |  |
Loss for the year | - | (4,007) | (4,007)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (4,007) | (4,007)
Total transactions with owners | - | - | -
At 31 March 2025 | 10 | (4,903) | (4,893)
| The notes on pages 4 to 7 form part of these financial statements.
Page 3
O3C ACADEMY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies
| 1.1 | 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 105 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:
| 1.2 | 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:
|  |  |  | Office equipment | - | 25% |
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. | Taxation
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 662 | -
|  | 662 | -
| Total current tax | 662 | -
Page 4
O3C ACADEMY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2. Taxation (continued)
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2025 - lower than) the standard rate of corporation tax in the UK of 19% (2025 - 19%). The differences are explained below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Profit/(loss) on ordinary activities before tax | 11,959 | (4,008)
| Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2025 - 19%) | 2,272 | (762)
| Effects of: |  |
| Capital allowances for year in excess of depreciation | (473) | -
| Utilisation of tax losses | (1,137) | -
| Unrelieved tax losses carried forward | - | 762
| Total tax charge for the year | 662 | -
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 5
O3C ACADEMY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 1,552
| Additions | 3,840
| At 31 March 2026 | 5,392
| Depreciation |
| At 1 April 2025 | 441
| Charge for the year on owned assets | 1,349
| At 31 March 2026 | 1,790
| Net book value |
| At 31 March 2026 | 3,602
| At 31 March 2025 | 1,111
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 5,820 | -
| Other debtors | - | 58
| Prepayments and accrued income | 3,393 | 1,552
|  | 9,213 | 1,610
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,947 | 3,514
|  | 5,947 | 3,514
Page 6
O3C ACADEMY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 595 | 95
| Corporation tax | 662 | -
| Other taxation and social security | 2,102 | -
| Other creditors | 9,000 | 11,033
|  | 12,359 | 11,128
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2025 - 1,000) Ordinary Shares shares of £0.01 each | 10 | 10
Page 7