Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-27 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false No description of principal activity 5 5 false true false 11645469 2025-01-01 2025-12-31 11645469 2024-01-01 2024-12-31 11645469 2025-12-31 11645469 2024-12-31 11645469 c:Director1 2025-01-01 2025-12-31 11645469 d:OfficeEquipment 2025-01-01 2025-12-31 11645469 d:OfficeEquipment 2025-12-31 11645469 d:OfficeEquipment 2024-12-31 11645469 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11645469 d:ComputerEquipment 2025-01-01 2025-12-31 11645469 d:ComputerEquipment 2025-12-31 11645469 d:ComputerEquipment 2024-12-31 11645469 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11645469 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11645469 d:CurrentFinancialInstruments 2025-12-31 11645469 d:CurrentFinancialInstruments 2024-12-31 11645469 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11645469 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11645469 d:ShareCapital 2025-12-31 11645469 d:ShareCapital 2024-12-31 11645469 d:SharePremium 2025-12-31 11645469 d:SharePremium 2024-12-31 11645469 d:OtherMiscellaneousReserve 2025-12-31 11645469 d:OtherMiscellaneousReserve 2024-12-31 11645469 d:RetainedEarningsAccumulatedLosses 2025-12-31 11645469 d:RetainedEarningsAccumulatedLosses 2024-12-31 11645469 c:FRS102 2025-01-01 2025-12-31 11645469 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11645469 c:FullAccounts 2025-01-01 2025-12-31 11645469 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11645469 2 2025-01-01 2025-12-31 11645469 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 11645469 ARISTATA CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ARISTATA CAPITAL LIMITED REGISTERED NUMBER: 11645469 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,961 |  | 5,792
|  |  | 4,961 |  | 5,792
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 30,248 |  | 44,654 |
Current asset investments | 6 | 62,246 |  | 95,642 |
Cash at bank and in hand | 7 | 342,971 |  | 429,183 |
|  | 435,465 |  | 569,479 |
Creditors: amounts falling due within one year | 8 | (58,081) |  | (6,348) |
Net current assets |  |  | 377,384 |  | 563,131
Total assets less current liabilities |  |  | 382,345 |  | 568,923
Net assets |  |  | 382,345 |  | 568,923
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 175 |  | 175
Share premium account |  |  | 599,975 |  | 599,975
Capital contribution reserve |  |  | 375,000 |  | 375,000
Profit and loss account |  |  | (592,805) |  | (406,227)
|  |  | 382,345 |  | 568,923
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ARISTATA CAPITAL LIMITED REGISTERED NUMBER: 11645469 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 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:
................................................ R F Ryan
Director
Date: 27 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
ARISTATA CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Aristata Capital Limited is a private company, limited by shares, registered in England and Wales. The registered office is C/O Hillier Hopkins LLP Ground Floor, 45 Pall Mall, SW1Y 5JG. The principal activity during the year continued to be that of fund management activities. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 | Revenue
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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. Page 3
ARISTATA CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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 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.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 20% | reducing balance
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
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ARISTATA CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 1,311 | 6,254 | 7,565
| Additions | 216 | 150 | 366
| At 31 December 2025 | 1,527 | 6,404 | 7,931
| Depreciation |  |  |
| At 1 January 2025 | 287 | 1,486 | 1,773
| Charge for the year on owned assets | 223 | 974 | 1,197
| At 31 December 2025 | 510 | 2,460 | 2,970
| Net book value |  |  |
| At 31 December 2025 | 1,017 | 3,944 | 4,961
| At 31 December 2024 | 1,024 | 4,768 | 5,792
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 21,209
| Other debtors | 14,444 | 5,783
| Prepayments and accrued income | 15,804 | 17,662
|  | 30,248 | 44,654
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 62,246 | 95,642
|  | 62,246 | 95,642
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ARISTATA CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 342,971 | 429,183
|  | 342,971 | 429,183
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 841 | 1,026
| Other taxation and social security | 44,526 | -
| Other creditors | 1,322 | 1,322
| Accruals and deferred income | 11,392 | 4,000
|  | 58,081 | 6,348
9. | 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 £8,806 (2024: £6,457). Contributions totalling £1,322 (2024: £1,322) were payable to the fund at the balance sheet date and are included in creditors.
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