Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2024-06-07 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Accountancy services false false 3 false true 15766681 2024-06-06 15766681 2024-06-07 2025-07-31 15766681 2023-08-01 2024-06-06 15766681 2025-07-31 15766681 1 2024-06-07 2025-07-31 15766681 d:Director1 2024-06-07 2025-07-31 15766681 c:OfficeEquipment 2024-06-07 2025-07-31 15766681 c:OfficeEquipment 2025-07-31 15766681 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-06-07 2025-07-31 15766681 c:ComputerEquipment 2024-06-07 2025-07-31 15766681 c:CurrentFinancialInstruments 2025-07-31 15766681 c:CurrentFinancialInstruments c:WithinOneYear 2025-07-31 15766681 c:ShareCapital 2025-07-31 15766681 c:SharePremium 2025-07-31 15766681 c:RetainedEarningsAccumulatedLosses 2025-07-31 15766681 d:OrdinaryShareClass1 2024-06-07 2025-07-31 15766681 d:OrdinaryShareClass1 2025-07-31 15766681 d:FRS102 2024-06-07 2025-07-31 15766681 d:AuditExempt-NoAccountantsReport 2024-06-07 2025-07-31 15766681 d:FullAccounts 2024-06-07 2025-07-31 15766681 d:PrivateLimitedCompanyLtd 2024-06-07 2025-07-31 15766681 2 2024-06-07 2025-07-31 15766681 e:PoundSterling 2024-06-07 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15766681 SCS GLOBAL CONSULTING (UK) LTD UNAUDITED FINANCIAL STATEMENTS FOR THE 14 MONTH PERIOD ENDED 31 JULY 2025
SCS GLOBAL CONSULTING (UK) LTD REGISTERED NUMBER: 15766681 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 536
|  |  | 536
Current assets |  |  |
Debtors: amounts falling due within one year |  | 4,006 |
Cash at bank and in hand |  | 12,909 |
|  | 16,915 |
Creditors: amounts falling due within one year |  | (5,787) |
Net current assets |  |  | 11,128
Total assets less current liabilities |  |  | 11,664
Net assets |  |  | 11,664
Capital and reserves |  |  |
Called up share capital |  |  | 1,000
Share premium account |  |  | 49,000
Profit and loss account |  |  | (38,336)
|  |  | 11,664
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SCS GLOBAL CONSULTING (UK) LTD REGISTERED NUMBER: 15766681 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 14 month period 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 2 June 2026.
Shiho Yamada
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
SCS GLOBAL CONSULTING (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 14 MONTH PERIOD ENDED 31 JULY 2025
1. | General information
SCS Global Consulting (UK) Ltd is a private company limited by shares, incorporated and domiciled in England and Wales. The company's registered number is 15766681. The address of its registered office is 307 Euston Road, London NW1 3AD. The principal activity of the company during the year was provider of accountancy services. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | 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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
SCS GLOBAL CONSULTING (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 14 MONTH PERIOD 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 | 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:
|  |  |  | Computer equipment | - | 33% | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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. Page 4
SCS GLOBAL CONSULTING (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 14 MONTH PERIOD ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the 14 month period was 3.
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 803
| At 31 July 2025 | 803
| Depreciation |
| Charge for the 14 month period on owned assets | 267
| At 31 July 2025 | 267
| Net book value |
| At 31 July 2025 | 536
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 4,156
| Prepayments and accrued income | (150)
|  | 4,006
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 5,787
|  | 5,787
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SCS GLOBAL CONSULTING (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 14 MONTH PERIOD ENDED 31 JULY 2025
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1,000 Ordinary shares of £1.00 each | 1,000
On incorporation, the company issued 1,000 Ordinary shares of £1 each with a premium of £49,000.
8. | Post balance sheet events
After the year end, in May 2026, the entire share capital of the company was transferred from SCS-Invictus Holdings Pte. Ltd. to Shiho Yamada. This results in a change in the ultimate controlling party of the company.
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