Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2026-05-24 true false Software Development 2024-08-01 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3 true false 11614699 2024-08-01 2025-07-31 11614699 2023-08-01 2024-07-31 11614699 2025-07-31 11614699 2024-07-31 11614699 c:Director1 2024-08-01 2025-07-31 11614699 d:CurrentFinancialInstruments 2025-07-31 11614699 d:CurrentFinancialInstruments 2024-07-31 11614699 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 11614699 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11614699 d:ShareCapital 2025-07-31 11614699 d:ShareCapital 2024-07-31 11614699 d:RetainedEarningsAccumulatedLosses 2025-07-31 11614699 d:RetainedEarningsAccumulatedLosses 2024-07-31 11614699 c:FRS102 2024-08-01 2025-07-31 11614699 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11614699 c:FullAccounts 2024-08-01 2025-07-31 11614699 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11614699 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 11614699 SERVIENT UK LTD. UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SERVIENT UK LTD. REGISTERED NUMBER: 11614699 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 43,753 |  | 120,977 |
Cash at bank and in hand |  | 1 |  | 40 |
|  | 43,754 |  | 121,017 |
Creditors: amounts falling due within one year | 5 | (1,070,358) |  | (1,013,807) |
Net current liabilities |  |  | (1,026,604) |  | (892,790)
Total assets less current liabilities |  |  | (1,026,604) |  | (892,790)
Net liabilities |  |  | (1,026,604) |  | (892,790)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (1,026,605) |  | (892,791)
|  |  | (1,026,604) |  | (892,790)
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SERVIENT UK LTD. REGISTERED NUMBER: 11614699 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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:
I J Wilson
Director
Date: 24 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SERVIENT UK LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Servient UK Ltd is a private company limited by shares and registered in England and Wales, registered number 11614699. The registered address is Keystone Law, 48 Chancery Lane, London, WC2A 1JF. 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 Director has prepared the accounts on a going concern basis as the parent company has given an undertaking to not seek recovery of its debt until the company has sufficient funds and it has given an undertaking to provide funds to meet liabilities as they fall due.
| 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: 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.
| 2.4 | 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. Page 3
SERVIENT UK LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Page 4
SERVIENT UK LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 3).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 43,753 | 120,977
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SERVIENT UK LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,000 | 5,700
| Amounts owed to group undertakings | 1,018,814 | 948,552
| Other taxation and social security | 40,544 | 54,655
| Accruals and deferred income | 5,000 | 4,900
|  | 1,070,358 | 1,013,807
6. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately 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 £1,321 (2024 - £1,486).
7. | Related party transactions
| As at the year end the company owed £1,018,814 to its parent company (2024 - £948,552). The loan is interest free and repayable on demand.
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