Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 true true 2024-02-15 false No description of principal activity 2 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09690466 2024-02-15 2025-06-30 09690466 2023-01-01 2024-02-14 09690466 2025-06-30 09690466 2024-02-14 09690466 c:Director2 2024-02-15 2025-06-30 09690466 d:FurnitureFittings 2024-02-15 2025-06-30 09690466 d:FurnitureFittings 2025-06-30 09690466 d:FurnitureFittings 2024-02-14 09690466 d:FreeholdInvestmentProperty 2025-06-30 09690466 d:FreeholdInvestmentProperty 2024-02-14 09690466 d:CurrentFinancialInstruments 2025-06-30 09690466 d:CurrentFinancialInstruments 2024-02-14 09690466 d:Non-currentFinancialInstruments 2025-06-30 09690466 d:Non-currentFinancialInstruments 2024-02-14 09690466 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 09690466 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-14 09690466 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 09690466 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-14 09690466 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-06-30 09690466 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-02-14 09690466 d:ShareCapital 2025-06-30 09690466 d:ShareCapital 2024-02-14 09690466 d:OtherMiscellaneousReserve 2025-06-30 09690466 d:OtherMiscellaneousReserve 2024-02-14 09690466 d:RetainedEarningsAccumulatedLosses 2025-06-30 09690466 d:RetainedEarningsAccumulatedLosses 2024-02-14 09690466 c:FRS102 2024-02-15 2025-06-30 09690466 c:AuditExempt-NoAccountantsReport 2024-02-15 2025-06-30 09690466 c:FullAccounts 2024-02-15 2025-06-30 09690466 c:PrivateLimitedCompanyLtd 2024-02-15 2025-06-30 09690466 2 2024-02-15 2025-06-30 09690466 e:PoundSterling 2024-02-15 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 09690466 CL10 LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
CL10 LIMITED REGISTERED NUMBER: 09690466 BALANCE SHEET AS AT 30 JUNE 2025
|  | 30 June |  | 14 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 32,000,000 |  | 32,000,000
|  |  | 32,000,000 |  | 32,000,000
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 589,542 |  | 732,373 |
Debtors: amounts falling due within one year | 6 | 16,595,423 |  | 17,209,247 |
Cash at bank and in hand | 7 | 787 |  | 8,793 |
|  | 17,185,752 |  | 17,950,413 |
Creditors: amounts falling due within one year | 8 | (7,818,309) |  | (29,205,627) |
Net current assets/(liabilities) |  |  | 9,367,443 |  | (11,255,214)
Total assets less current liabilities |  |  | 41,367,443 |  | 20,744,786
Creditors: amounts falling due after more than one year | 9 |  | (20,828,950) |  | -
Net assets |  |  | 20,538,493 |  | 20,744,786
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Other reserves |  |  | 16,805,385 |  | 16,805,385
Profit and loss account |  |  | 3,733,107 |  | 3,939,400
|  |  | 20,538,493 |  | 20,744,786
Page 1
CL10 LIMITED REGISTERED NUMBER: 09690466 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 on 3 June 2026.
Anthony Rajwan
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
CL10 Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number 09690466). The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH and the principal place of business is 4 Fitzhardinge Street, London, W1H 6EG. 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 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
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 | 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
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | 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:
|  |  |  | Fixtures and fittings | - | 20% |
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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 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.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 15 February 2024 | 32,348
| At 30 June 2025 | 32,348
| Depreciation |
| At 15 February 2024 | 32,348
| At 30 June 2025 | 32,348
| Net book value |
| At 30 June 2025 | -
| At 14 February 2024 | -
Page 5
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 15 February 2024 | 32,000,000
| At 30 June 2025 | 32,000,000
The 2025 valuations were made by an independent external valuer, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | - | 16,540,369
|  | - | 16,540,369
6. | Debtors
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 589,542 | 732,373
|  | 589,542 | 732,373
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by group undertakings | 16,399,144 | 17,104,217
| Other debtors | 192,594 | 105,030
| Prepayments and accrued income | 3,685 | -
|  | 16,595,423 | 17,209,247
Page 6
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Cash and cash equivalents
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 787 | 8,793
|  | 787 | 8,793
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 81,926 | 1,876
| Amounts owed to group undertakings | 7,564,068 | 28,656,451
| Other taxation and social security | - | 109,968
| Accruals and deferred income | 172,315 | 437,332
|  | 7,818,309 | 29,205,627
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 20,828,950 | -
|  | 20,828,950 | -
Page 7
CL10 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 30 June | 14 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 20,828,950 | -
|  | 20,828,950 | -
|  | 20,828,950 | -
| The bank loan is secured over the property.
Page 8