Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 2024-10-01 Investment company 2 false true true false 14330602 2024-10-01 2025-09-30 14330602 2023-10-01 2024-09-30 14330602 2025-09-30 14330602 2024-09-30 14330602 c:Director1 2024-10-01 2025-09-30 14330602 d:CurrentFinancialInstruments 2025-09-30 14330602 d:CurrentFinancialInstruments 2024-09-30 14330602 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 14330602 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14330602 d:ShareCapital 2025-09-30 14330602 d:ShareCapital 2024-09-30 14330602 d:RetainedEarningsAccumulatedLosses 2025-09-30 14330602 d:RetainedEarningsAccumulatedLosses 2024-09-30 14330602 c:FRS102 2024-10-01 2025-09-30 14330602 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14330602 c:FullAccounts 2024-10-01 2025-09-30 14330602 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14330602 2 2024-10-01 2025-09-30 14330602 6 2024-10-01 2025-09-30 14330602 2 2025-09-30 14330602 2 2024-09-30 14330602 f:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 14330602 NERALAMA INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
NERALAMA INVESTMENTS LIMITED REGISTERED NUMBER: 14330602 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 81 |  | 81
|  |  | 81 |  | 81
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 515,957 |  | 400,957 |
Cash at bank and in hand | 6 | 1,013 |  | 7,061 |
|  | 516,970 |  | 408,018 |
Creditors: amounts falling due within one year | 7 | (517,541) |  | (408,539) |
Net current liabilities |  |  | (571) |  | (521)
Total assets less current liabilities |  |  | (490) |  | (440)
Net liabilities |  |  | (490) |  | (440)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (590) |  | (540)
|  |  | (490) |  | (440)
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NERALAMA INVESTMENTS LIMITED REGISTERED NUMBER: 14330602 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 by:
N Gostelow
Director
Date: 1 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
NERALAMA INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. The registered office is 14th Floor, 33 Cavendish Square, W1G 0PW. 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 financial statements have been prepared on a going concern basis based on the continued support of the company's creditors and financiers which, in the opinion of the directors, the company has for the foreseeable future.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 3
NERALAMA INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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 within the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. 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. 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. Page 4
NERALAMA INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
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 period was 2 (2024 - 2).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost |
| At 1 October 2024 | 81
| Additions | 1
| At 30 September 2025 | 82
| Impairment |
| Charge for the period | 1
| At 30 September 2025 | 1
| Net book value |
| At 30 September 2025 | 81
| At 30 September 2024 | 81
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NERALAMA INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 515,957 | 400,957
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,013 | 7,061
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 517,541 | 408,539
8. | Related party transactions
| Included within other creditors is £307,458 (2024: £243,458) due to the director of the company. This is interest free and repayable on demand. Included within other creditors is £210,000 (2024: £165,000) due to a company under common control. Thie is interest free and repayable on demand.
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