Caseware UK (AP4) 2025.0.111 2025.0.111 2025-02-28 2025-02-28 2026-05-21 1 false 1 true 2024-03-01 No description of principal activity false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14684258 2024-03-01 2025-02-28 14684258 2023-03-01 2024-02-29 14684258 2025-02-28 14684258 2024-02-29 14684258 c:Director1 2024-03-01 2025-02-28 14684258 d:CurrentFinancialInstruments 2025-02-28 14684258 d:CurrentFinancialInstruments 2024-02-29 14684258 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 14684258 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 14684258 d:ShareCapital 2025-02-28 14684258 d:ShareCapital 2024-02-29 14684258 d:RetainedEarningsAccumulatedLosses 2025-02-28 14684258 d:RetainedEarningsAccumulatedLosses 2024-02-29 14684258 c:OrdinaryShareClass1 2024-03-01 2025-02-28 14684258 c:OrdinaryShareClass1 2025-02-28 14684258 c:OrdinaryShareClass1 2024-02-29 14684258 c:FRS102 2024-03-01 2025-02-28 14684258 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 14684258 c:FullAccounts 2024-03-01 2025-02-28 14684258 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 14684258 2 2024-03-01 2025-02-28 14684258 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14684258 FOCUS INVESTMENT SPV1 LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
FOCUS INVESTMENT SPV1 LIMITED REGISTERED NUMBER: 14684258 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 3,024,755 |  | 2,000,001 |
Cash at bank and in hand | 5 | 781,552 |  | 18,278 |
|  | 3,806,307 |  | 2,018,279 |
Creditors: amounts falling due within one year | 6 | (3,808,512) |  | (2,019,135) |
Net current liabilities |  |  | (2,205) |  | (856)
Total assets less current liabilities |  |  | (2,205) |  | (856)
Net liabilities |  |  | (2,205) |  | (856)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (2,206) |  | (857)
|  |  | (2,205) |  | (856)
Page 1
FOCUS INVESTMENT SPV1 LIMITED REGISTERED NUMBER: 14684258 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 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 Petersson
Director
Date: 21 May 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
FOCUS INVESTMENT SPV1 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Focus Investment SPV1 Limited is a private company limited by shares, incorporated in England & Wales. The registered office address of the company is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | 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.
| 2.5 | 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.
| 2.6 | 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 1 (2024 - 1).
Page 3
FOCUS INVESTMENT SPV1 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,024,755 | 2,000,001
|  | 3,024,755 | 2,000,001
5. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 781,552 | 18,278
|  | 781,552 | 18,278
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,805,472 | 2,017,615
| Other creditors | 1,040 | 520
| Accruals and deferred income | 2,000 | 1,000
|  | 3,808,512 | 2,019,135
7. | Share capital
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 4