Caseware UK (AP4) 2025.0.111 2025.0.111 2026-05-22 2025-01-01 false No description of principal activity 4 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07027558 2025-01-01 2025-12-31 07027558 2024-01-01 2024-12-31 07027558 2025-12-31 07027558 2024-12-31 07027558 c:Director1 2025-01-01 2025-12-31 07027558 d:ComputerEquipment 2025-01-01 2025-12-31 07027558 d:ComputerEquipment 2025-12-31 07027558 d:ComputerEquipment 2024-12-31 07027558 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07027558 d:CurrentFinancialInstruments 2025-12-31 07027558 d:CurrentFinancialInstruments 2024-12-31 07027558 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 07027558 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07027558 d:ShareCapital 2025-12-31 07027558 d:ShareCapital 2024-12-31 07027558 d:RetainedEarningsAccumulatedLosses 2025-12-31 07027558 d:RetainedEarningsAccumulatedLosses 2024-12-31 07027558 c:FRS102 2025-01-01 2025-12-31 07027558 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07027558 c:FullAccounts 2025-01-01 2025-12-31 07027558 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07027558 2 2025-01-01 2025-12-31 07027558 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

| The Sound Research UK Limited
| Unaudited
| Financial statements
| For the year ended 31 December 2025
| Registered number: 07027558
The Sound Research UK Limited - Registered number: 07027558
Statement of financial position As at 31 December 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,805 |  | 6,123
|  |  | 5,805 |  | 6,123
Current assets |  |  |  |  |
Debtors | 5 | 524,496 |  | 306,589 |
Cash at bank and in hand |  | 5,638 |  | 379,672 |
|  | 530,134 |  | 686,261 |
Creditors: amounts falling due within one year | 6 | (161,374) |  | (435,449) |
Net current assets |  |  | 368,760 |  | 250,812
Total assets less current liabilities |  |  | 374,565 |  | 256,935
Net assets |  |  | 374,565 |  | 256,935
Capital and reserves |  |  |  |  |
Share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 374,563 |  | 256,933
|  |  | 374,565 |  | 256,935
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. Page 1
The Sound Research UK Limited - Registered number: 07027558
Statement of financial position (continued) As at 31 December 2025 The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue and were signed by:
S Dannatt
Director
Date: 22 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
The Sound Research UK Limited
Notes to the financial statements For the year ended 31 December 2025
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. Its registered office C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. The company registration number is 07027558. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS102') 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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. The following criteria must also be met before turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.3 | 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. Page 3
The Sound Research UK Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | straight line basis
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 the statement of income and retained earnings.
| 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
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related and other third parties.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
The Sound Research UK Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.9 | 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 the statement off income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
| 2.10 | Interest income
Interest income is recognised in the statement of income and retained earnings using the effective interest method.
| 2.11 | Taxation
Tax is recognised in the statement of income and retained earnings 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 reporting date in the countires where the company operates and generates income.
3. | Employees
| The average monthly number of employees during the year was 4 (2024 - 4).
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The Sound Research UK Limited
Notes to the financial statements For the year ended 31 December 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 27,348
| Additions | 3,223
| At 31 December 2025 | 30,571
| Depreciation |
| At 1 January 2025 | 21,225
| Charge for the year | 3,541
| At 31 December 2025 | 24,766
| Net book value |
| At 31 December 2025 | 5,805
| At 31 December 2024 | 6,123
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 401,336 | 262,500
| Amounts owed by associated companies | 122,619 | 44,089
| Prepayments and accrued income | 541 | -
|  | 524,496 | 306,589
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The Sound Research UK Limited
Notes to the financial statements For the year ended 31 December 2025
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 32,432 | 2,648
| Amounts owed to associated companies | 54,578 | 249,448
| Corporation tax | 2,301 | -
| Other taxation and social security | 50,918 | 25,116
| Other creditors | 6,212 | 2,862
| Accruals and deferred income | 14,933 | 155,375
|  | 161,374 | 435,449
7. | 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 £23,973 (2024: £8,148). Contributions totalling £3,656 (2024: £872) were payable to the fund at the reporting date and are included in creditors.
8. | Related party transactions
During the year ended 31 December 2025, the company made net advances to a company incorporated in Canada under common control totalling £98,667 (2024: received net repayments totalling £59,088). At 31 December 2025, the amount due to this company was £54,578 (2024: due from the company £44,089). This loan is interest free and repayable on demand. During the year ended 31 December 2025, the company made net advances to a company incorporated in the USA under common control totalling £372,067 (2024: received net repayments totalling £68,567). At 31 December 2025, the amount due from this company was £122,619 (2024: the amount due to this company was £249,448). This loan is interest free and repayable on demand.
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