Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2026-05-25 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false No description of principal activity 6 false true false 15928718 2024-09-30 15928718 2024-10-01 2025-09-30 15928718 2023-10-01 2024-09-30 15928718 2025-09-30 15928718 c:Director2 2024-10-01 2025-09-30 15928718 d:OfficeEquipment 2024-10-01 2025-09-30 15928718 d:OfficeEquipment 2025-09-30 15928718 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 15928718 d:ComputerEquipment 2024-10-01 2025-09-30 15928718 d:ComputerEquipment 2025-09-30 15928718 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 15928718 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 15928718 d:Goodwill 2024-10-01 2025-09-30 15928718 d:Goodwill 2025-09-30 15928718 d:CurrentFinancialInstruments 2025-09-30 15928718 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15928718 d:ShareCapital 2025-09-30 15928718 d:RetainedEarningsAccumulatedLosses 2025-09-30 15928718 c:FRS102 2024-10-01 2025-09-30 15928718 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15928718 c:FullAccounts 2024-10-01 2025-09-30 15928718 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15928718 d:WithinOneYear 2025-09-30 15928718 d:BetweenOneFiveYears 2025-09-30 15928718 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-09-30 15928718 2 2024-10-01 2025-09-30 15928718 d:Goodwill d:OwnedIntangibleAssets 2024-10-01 2025-09-30 15928718 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15928718 RAVENSHEAD CAFE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
RAVENSHEAD CAFE LIMITED REGISTERED NUMBER: 15928718 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 14,434
Tangible assets | 5 |  | 1,786
|  |  | 16,220
Current assets |  |  |
Stocks |  | 2,500 |
Debtors: amounts falling due within one year | 7 | 3,440 |
Cash at bank and in hand | 8 | 27,528 |
|  | 33,468 |
Creditors: amounts falling due within one year | 9 | (40,130) |
Net current (liabilities)/assets |  |  | (6,662)
Total assets less current liabilities |  |  | 9,558
Provisions for liabilities |  |  |
Deferred tax |  | (447) |
|  |  | (447)
Net assets |  |  | 9,111
Capital and reserves |  |  |
Called up share capital |  |  | 200
Profit and loss account |  |  | 8,911
|  |  | 9,111
Page 1
RAVENSHEAD CAFE LIMITED REGISTERED NUMBER: 15928718 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 25 May 2026.
Lauren Pickering
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The company is a private limited company, which is incorporated and registered in England (no. 15928718). The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The directors believe that the company has sufficient resources to be able to trade until at least May 2027.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | 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 | - | 20% | Straight Line
|  |  |  | Computer equipment | - | 20% | 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.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 5
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6.
Page 6
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| Additions | 16,038
| At 30 September 2025 | 16,038
| Amortisation |
| Charge for the year on owned assets | 1,604
| At 30 September 2025 | 1,604
| Net book value |
| At 30 September 2025 | 14,434
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 1,525 | 708 | 2,233
| At 30 September 2025 | 1,525 | 708 | 2,233
| Depreciation |  |  |
| Charge for the year on owned assets | 305 | 142 | 447
| At 30 September 2025 | 305 | 142 | 447
| Net book value |  |  |
| At 30 September 2025 | 1,220 | 566 | 1,786
Page 7
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Stocks
|  |  |  |  | 2025
|  |  |  |  | £
| Raw materials and consumables | 2,500
7. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 3,440
8. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 27,528
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 2,802
| Corporation tax | 2,174
| Other taxation and social security | 12,945
| Other creditors | 21,499
| Accruals and deferred income | 710
|  | 40,130
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £822. Contributions totalling £108 were payable to the fund at the balance sheet date. Page 8
RAVENSHEAD CAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025
|  |  |  |  | £
| Not later than 1 year | 22,360
| Later than 1 year and not later than 5 years | 22,360
|  | 44,720
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