Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-13 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 5 false 2 true 2025-01-01 false false 14537694 2025-01-01 2025-12-31 14537694 2024-01-01 2024-12-31 14537694 2025-12-31 14537694 2024-12-31 14537694 c:Director1 2025-01-01 2025-12-31 14537694 d:OfficeEquipment 2025-01-01 2025-12-31 14537694 d:OfficeEquipment 2025-12-31 14537694 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14537694 d:CurrentFinancialInstruments 2025-12-31 14537694 d:CurrentFinancialInstruments 2024-12-31 14537694 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14537694 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14537694 d:ShareCapital 2025-12-31 14537694 d:ShareCapital 2024-12-31 14537694 d:RetainedEarningsAccumulatedLosses 2025-12-31 14537694 d:RetainedEarningsAccumulatedLosses 2024-12-31 14537694 c:OrdinaryShareClass1 2025-01-01 2025-12-31 14537694 c:OrdinaryShareClass1 2025-12-31 14537694 c:OrdinaryShareClass1 2024-12-31 14537694 c:FRS102 2025-01-01 2025-12-31 14537694 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14537694 c:FullAccounts 2025-01-01 2025-12-31 14537694 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14537694 2 2025-01-01 2025-12-31 14537694 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14537694 SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED REGISTERED NUMBER: 14537694 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 939 |  | -
|  |  | 939 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 810,200 |  | 539,827 |
Cash at bank and in hand |  | 186,945 |  | 615,402 |
|  | 997,145 |  | 1,155,229 |
Creditors: amounts falling due within one year |  | (798,416) |  | (1,020,244) |
Net current assets |  |  | 198,729 |  | 134,985
Total assets less current liabilities |  |  | 199,668 |  | 134,985
Net assets |  |  | 199,668 |  | 134,985
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 50,000 |  | 50,000
Profit and loss account |  |  | 149,668 |  | 84,985
|  |  | 199,668 |  | 134,985
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SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED REGISTERED NUMBER: 14537694 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 on 13 May 2026.
F Blanc-Brude
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Scientific Infra & Private Assets (Europe) Limited is a private company, limited by shares, incorporated in England and Wales within the United Kingdom. The registered address is 10 Fleet Place, London, United Kingdom, EC4M 7RB. The accounts of the company has been prepared for the year ended 31 December 2025. 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 financial statements are presented in pounds sterling, the functional currency of the company, and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents management fees and recharge of costs.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 2.5 | 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. Page 3
SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.6 | 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 | - | 33% | Straight Line 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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: 4). Page 4
SCIENTIFIC INFRA & PRIVATE ASSETS (EUROPE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| Additions | 966
| At 31 December 2025 | 966
| Depreciation |
| Charge for the year | 27
| At 31 December 2025 | 27
| Net book value |
| At 31 December 2025 | 939
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,044 | 423
| Prepayments and accrued income | 809,156 | 539,404
|  | 810,200 | 539,827
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50,000 (2024 - 50,000) Ordinary shares of £1.00 each | 50,000 | 50,000
7. | Controlling party
The parent company is Scientific Infra and Private Assets Pte Ltd, a company incorporated in Singapore. There is no controlling party.
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