Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 false No description of principal activity 2025-02-01 1 2 true true false 12290758 2025-02-01 2026-01-31 12290758 2024-02-01 2025-01-31 12290758 2026-01-31 12290758 2025-01-31 12290758 2024-02-01 12290758 c:CompanySecretary1 2025-02-01 2026-01-31 12290758 c:Director1 2025-02-01 2026-01-31 12290758 c:RegisteredOffice 2025-02-01 2026-01-31 12290758 d:ComputerEquipment 2025-02-01 2026-01-31 12290758 d:ComputerEquipment 2026-01-31 12290758 d:ComputerEquipment 2025-01-31 12290758 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12290758 d:CurrentFinancialInstruments 2026-01-31 12290758 d:CurrentFinancialInstruments 2025-01-31 12290758 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 12290758 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 12290758 d:ShareCapital 2026-01-31 12290758 d:ShareCapital 2025-01-31 12290758 d:ShareCapital 2024-02-01 12290758 d:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 12290758 d:RetainedEarningsAccumulatedLosses 2026-01-31 12290758 d:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 12290758 d:RetainedEarningsAccumulatedLosses 2025-01-31 12290758 d:RetainedEarningsAccumulatedLosses 2024-02-01 12290758 c:OrdinaryShareClass1 2025-02-01 2026-01-31 12290758 c:OrdinaryShareClass1 2026-01-31 12290758 c:OrdinaryShareClass1 2025-01-31 12290758 c:FRS102 2025-02-01 2026-01-31 12290758 c:Audited 2025-02-01 2026-01-31 12290758 c:FullAccounts 2025-02-01 2026-01-31 12290758 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12290758 c:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12290758 e:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12290758 INCORTA UK LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
INCORTA UK LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 9
INCORTA UK LIMITED COMPANY INFORMATION
Director | O Elkady
Company secretary | Taylor Wessing Secretaries Limited
Registered number | 12290758
Registered office | 5 New Street Square
| London
| EC4A 3TW
Independent auditor | Blick Rothenberg Audit LLP
| Chartered Accountants & Statutory Auditor
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:12290758
INCORTA UK LIMITED BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | - |  | 246
|  |  | - |  | 246
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 300,826 |  | 276,788 |
Cash at bank and in hand |  | 42,955 |  | 52,526 |
|  | 343,781 |  | 329,314 |
Creditors: amounts falling due within one year | 6 | (39,052) |  | (33,850) |
Net current assets |  |  | 304,729 |  | 295,464
Total assets less current liabilities |  |  | 304,729 |  | 295,710
Net assets |  |  | 304,729 |  | 295,710
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 303,729 |  | 294,710
Total equity |  |  | 304,729 |  | 295,710
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 sole director:
O Elkady
Director
Date: 2 June 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2
INCORTA UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JANUARY 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 February 2024 | 1,000 | 280,967 | 281,967
Profit for the financial year | - | 13,743 | 13,743
31 January 2025 and 1 February 2025 | 1,000 | 294,710 | 295,710
Profit for the financial year | - | 9,019 | 9,019
At 31 January 2026 | 1,000 | 303,729 | 304,729
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Incorta UK Limited is a private company limited by shares incorporated in England and Wales. The address of its registered office is 5 New Street Square, London, United Kingdom, EC4A 3TW. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company is reliant on the support of its parent company, Incorta Inc, to continue in operational existence. The director is in receipt of a letter of support from the parent company ,and believes that the parent company is able to provide the support necessary. After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being for a period of at least 12 months from the date of approval of these financial statements. Accordingly, he continues to adopt the going concern basis in preparing the financial statements.
| 2.3 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. 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 deducting all of its liabilities. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, 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 for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Page 4
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued) Financial liabilities Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 5
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue from contracts to provide sales and marketing services to the parent company is recognised in the period in which the services are provided. Revenue is recognised to the extent that is probable that the company will receive the consideration due under the contract and the amount of revenue can be measured reliably. Revenue is measured as the fair value of the consideration received or receivable.
| 2.5 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is Sterling (£). 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within administrative expenses.
| 2.6 | 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 6
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.7 | Share-based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the company keeping the scheme open or the employee maintaining any contributions required by the scheme). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period. Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.
| 2.8 | Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | 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 7
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
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% |
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.
| 2.10 | 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.
3. | Employees
The average monthly number of employees, including the director, during the year was 1 (2025: 2).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 February 2025 | 3,787
| At 31 January 2026 | 3,787
| Depreciation |
| At 1 February 2025 | 3,541
| Charge for the year | 246
| At 31 January 2026 | 3,787
| Net book value |
| At 31 January 2026 | -
| At 31 January 2025 | 246
Page 8
INCORTA UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 293,443 | 272,462
| Other debtors | 1,211 | 629
| Prepayments and accrued income | 6,172 | 3,697
|  | 300,826 | 276,788
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 3,718 | 2,586
| Corporation tax | 2,399 | 286
| Other taxation and social security | - | 294
| Accruals and deferred income | 32,935 | 30,684
|  | 39,052 | 33,850
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2025 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
8. | Controlling party
The immediate and ultimate parent undertaking of Incorta UK Limited is Incorta, Inc. The company's registered office is 2755 Campus Drive, Suite 3000, San Mateo, CA, 94403, United States. Consolidated financial statements are not prepared.
9. | Auditor's information
The auditor's report on the financial statements for the year ended 31 January 2026 was unqualified. The audit report was signed on 3 June 2026 by Nicholas Anderson (senior statutory auditor) on behalf of Blick Rothenberg Audit LLP.
Page 9