Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2026-05-19 2024-12-31 2026-05-19 0 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. false false false 2024-01-01 0 true SC291187 2024-01-01 2024-12-31 SC291187 2023-01-01 2023-12-31 SC291187 2024-12-31 SC291187 2023-12-31 SC291187 c:Director2 2024-01-01 2024-12-31 SC291187 d:CurrentFinancialInstruments 2024-12-31 SC291187 d:CurrentFinancialInstruments 2023-12-31 SC291187 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC291187 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC291187 d:ShareCapital 2024-12-31 SC291187 d:ShareCapital 2023-12-31 SC291187 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC291187 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC291187 c:FRS102 2024-01-01 2024-12-31 SC291187 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 SC291187 c:FullAccounts 2024-01-01 2024-12-31 SC291187 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC291187 2 2024-01-01 2024-12-31 SC291187 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: SC291187 WRAITH ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WRAITH ASSOCIATES LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3 - 4
WRAITH ASSOCIATES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WRAITH ASSOCIATES LIMITED FOR THE YEAR ENDED 31 DECEMBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wraith Associates Limited for the year ended 31 December 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Wraith Associates Limited, as a body, in accordance with the terms of our engagement letter dated 27 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Wraith Associates Limited and state those matters that we have agreed to state to the Board of directors of Wraith Associates Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wraith Associates Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Wraith Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wraith Associates Limited. You consider that Wraith Associates Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Wraith Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 19 May 2026 Page 1
WRAITH ASSOCIATES LIMITED REGISTERED NUMBER: SC291187 BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Investments | 3 |  | 348,210 |  | 357,428
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 47 |
Cash at bank and in hand | 5 | 12,574 |  | 3,293 |
|  | 12,574 |  | 3,340 |
Creditors: amounts falling due within one year | 6 | (114,876) |  | (144,618) |
NET CURRENT LIABILITIES |  |  | (102,302) |  | (141,278)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 245,908 |  | 216,150
NET ASSETS |  |  | 245,908 |  | 216,150
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 245,808 |  | 216,050
|  |  | 245,908 |  | 216,150
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 19 May 2026.
J DUFFY JNR
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
WRAITH ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 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:
| 1.2 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 1.3 | 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.
| 1.4 | VALUATION OF INVESTMENTS
Investments in listed company shares are stated at acquisition cost.
| 1.5 | 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.
| 1.6 | 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.
| 1.7 | 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.
| 1.8 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 3
WRAITH ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
3. | FIXED ASSET INVESTMENTS
|  | Listed investments
|  | £
| Cost |
| At 1 January 2024 | 357,428
| Disposals | (9,218)
| At 31 December 2024 | 348,210
4. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | - | 47
5. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 12,574 | 3,293
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Corporation tax | 200 | 157
| Director's loan account | 112,396 | 144,396
| Accruals and deferred income | 2,280 | 65
|  | 114,876 | 144,618
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