Caseware UK (AP4) 2025.0.111 2025.0.111 2025-02-28 2025-02-28 2026-05-22 false false 1 2024-03-01 Design and artwork 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04280016 2024-03-01 2025-02-28 04280016 2023-03-01 2024-02-29 04280016 2025-02-28 04280016 2024-02-29 04280016 c:Director1 2024-03-01 2025-02-28 04280016 d:FurnitureFittings 2024-03-01 2025-02-28 04280016 d:CurrentFinancialInstruments 2025-02-28 04280016 d:CurrentFinancialInstruments 2024-02-29 04280016 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 04280016 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 04280016 d:ShareCapital 2025-02-28 04280016 d:ShareCapital 2024-02-29 04280016 d:RetainedEarningsAccumulatedLosses 2025-02-28 04280016 d:RetainedEarningsAccumulatedLosses 2024-02-29 04280016 c:OrdinaryShareClass1 2024-03-01 2025-02-28 04280016 c:OrdinaryShareClass1 2025-02-28 04280016 c:OrdinaryShareClass1 2024-02-29 04280016 c:FRS102 2024-03-01 2025-02-28 04280016 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 04280016 c:FullAccounts 2024-03-01 2025-02-28 04280016 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 04280016 2 2024-03-01 2025-02-28 04280016 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04280016 FLESH EATERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
FLESH EATERS LIMITED REGISTERED NUMBER: 04280016 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 15,220 |  | 15,013 |
Cash at bank | 5 | 215,513 |  | 278,655 |
|  | 230,733 |  | 293,668 |
Creditors: amounts falling due within one year | 6 | (113,308) |  | (176,077) |
Net current assets |  |  | 117,425 |  | 117,591
Total assets less current liabilities |  |  | 117,425 |  | 117,591
Net assets |  |  | 117,425 |  | 117,591
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 117,424 |  | 117,590
|  |  | 117,425 |  | 117,591
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FLESH EATERS LIMITED REGISTERED NUMBER: 04280016 BALANCE SHEET (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 profit and loss account 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:
J Hewlett
Director
Date: 22 May 2026
The notes on pages 3 to 6 form part of these financial statements. 2
FLESH EATERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Flesh Eaters Limited is a private company, limited by shares, registered in England and Wales, registration number 04280016. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of design and artwork. 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 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.
| 2.2 | Functional and presentation currency
The company's functional and presentational currency is pound sterling.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from design and artwork services is recognised when it is probable that the company will receive the consideration due under the contract. Royalties receivable are recognised at the year end date by the company per the royalty statements.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 3
FLESH EATERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.7 | 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. The estimated useful lives range as follows:
|  |  |  | Fixtures and fittings | - | 3 | years straight-line
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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | 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.
| 2.11 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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FLESH EATERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 489 | -
| Other debtors | - | 1,734
| Prepayments | 14,731 | 13,279
|  | 15,220 | 15,013
5. | Cash
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 215,513 | 278,655
6. | Creditors: amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,456 | 22,857
| Corporation tax | 4,300 | -
| Other taxation and social security | 2,467 | 12,905
| Other creditors | 94,388 | 120,957
| Accruals | 9,697 | 19,358
|  | 113,308 | 176,077
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
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FLESH EATERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
8. | Transactions with directors
At the year end, a balance of £92,678 (2024 - £120,883) was owed by the company to the director. The loan is unsecured, interest free and repayable on demand.
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