Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2026-05-18 2026-05-19 2025-04-01 false 3 false 5 true true 09101040 2025-04-01 2026-03-31 09101040 2024-04-01 2025-03-31 09101040 2026-03-31 09101040 2025-03-31 09101040 2024-04-01 09101040 1 2025-04-01 2026-03-31 09101040 d:Director1 2025-04-01 2026-03-31 09101040 d:Director2 2025-04-01 2026-03-31 09101040 d:Director3 2025-04-01 2026-03-31 09101040 d:Director3 2026-03-31 09101040 d:RegisteredOffice 2025-04-01 2026-03-31 09101040 c:OfficeEquipment 2025-04-01 2026-03-31 09101040 c:OfficeEquipment 2026-03-31 09101040 c:OfficeEquipment 2025-03-31 09101040 c:CurrentFinancialInstruments 2026-03-31 09101040 c:CurrentFinancialInstruments 2025-03-31 09101040 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 09101040 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 09101040 c:ShareCapital 2026-03-31 09101040 c:ShareCapital 2025-03-31 09101040 c:ShareCapital 2024-04-01 09101040 c:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 09101040 c:RetainedEarningsAccumulatedLosses 2026-03-31 09101040 c:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09101040 c:RetainedEarningsAccumulatedLosses 2025-03-31 09101040 c:RetainedEarningsAccumulatedLosses 2024-04-01 09101040 d:OrdinaryShareClass1 2025-04-01 2026-03-31 09101040 d:OrdinaryShareClass1 2026-03-31 09101040 d:OrdinaryShareClass1 2025-03-31 09101040 d:FRS102 2025-04-01 2026-03-31 09101040 d:Audited 2025-04-01 2026-03-31 09101040 d:FullAccounts 2025-04-01 2026-03-31 09101040 d:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09101040 c:WithinOneYear 2026-03-31 09101040 c:WithinOneYear 2025-03-31 09101040 c:BetweenOneFiveYears 2026-03-31 09101040 c:BetweenOneFiveYears 2025-03-31 09101040 d:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09101040 2 2025-04-01 2026-03-31 09101040 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09101040 INTENSE TECHNOLOGIES UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
INTENSE TECHNOLOGIES UK LIMITED COMPANY INFORMATION
Directors | K S Chidella
| J Dwarkanath
| U Paturi (resigned 1 April 2025)
Registered number | 09101040
Registered office | 200 Brook Drive
| Green Park
| Reading
| Berkshire
| RG2 6UB
Independent auditor | James Cowper Kreston Audit
| Chartered Accountants and Statutory Auditor
| Apex
| Forbury Rd
| Reading
| Berkshire
| RG1 1AX
INTENSE TECHNOLOGIES UK LIMITED CONTENTS
| Page
Balance sheet | 1
Statement of changes in equity | 2
Notes to the financial statements | 3 - 8
INTENSE TECHNOLOGIES UK LIMITED REGISTERED NUMBER: 09101040 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1 |  | 1
|  |  | 1 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,561,688 |  | 1,766,024 |
Cash at bank and in hand | 6 | 251,170 |  | 400,951 |
|  | 1,812,858 |  | 2,166,975 |
Current Liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (189,018) |  | (608,322) |
Net current assets |  |  | 1,623,840 |  | 1,558,653
Total assets less current liabilities |  |  | 1,623,841 |  | 1,558,654
Net assets |  |  | 1,623,841 |  | 1,558,654
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,622,841 |  | 1,557,654
|  |  | 1,623,841 |  | 1,558,654
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:
J Dwarkanath
Director
Date: 18 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 1
INTENSE TECHNOLOGIES UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 1,000 | 1,557,654 | 1,558,654
Comprehensive income for the year |  |  |
Profit for the year | - | 65,187 | 65,187
At 31 March 2026 | 1,000 | 1,622,841 | 1,623,841
| The notes on pages 3 to 8 form part of these financial statements.
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 1,000 | 1,463,237 | 1,464,237
Comprehensive income for the year |  |  |
Profit for the year | - | 94,417 | 94,417
At 31 March 2025 | 1,000 | 1,557,654 | 1,558,654
| The notes on pages 3 to 8 form part of these financial statements.
Page 2
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Intense Technologies UK Limited is a private limited company by shares, incorporated in England and Wales (registered number 09101040). The registered office is200 Brook Drive, Green Park, Reading, RG2 6UB. 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 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 Directors have considered the ability of the company to continue operation as a going concern. The Company is fully dependent on the continued support of the parent company. The Directors have no reason to believe that this support will not continue for the forseeable future and the accounts have therefore been prepared on a going concern basis.
| 2.3 | 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.
| 2.4 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Page 3
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | 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:
|  |  |  | Office equipment | - | 25% 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.
| 2.5 | 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 4
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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 Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 5).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 4,592
| At 31 March 2026 | 4,592
| Depreciation |
| At 1 April 2025 | 4,591
| At 31 March 2026 | 4,591
| Net book value |
| At 31 March 2026 | 1
| At 31 March 2025 | 1
Page 6
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 294,602 | 477,645
| Amounts owed by group undertakings | 1,260,159 | 1,260,159
| Prepayments and accrued income | 6,927 | 28,220
|  | 1,561,688 | 1,766,024
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 251,170 | 400,951
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 46 | 27,196
| Amounts owed to group undertakings | 130,000 | 487,897
| Corporation tax | 21,729 | 31,473
| Other taxation and social security | 28,024 | 50,405
| Other creditors | 1,719 | 3,876
| Accruals and deferred income | 7,500 | 7,475
|  | 189,018 | 608,322
8. | 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
9. | Pension commitments
During the year contributions of £1,364 (2025: £2,642) were paid to a defined contribution scheme. As at the year end £1,174 (2025: £Nil) was unpaid. Page 7
INTENSE TECHNOLOGIES UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Commitments under operating leases
| At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 8,514 | 9,828
| Later than 1 year and not later than 5 years | 10,095 | 2,457
|  | 18,609 | 12,285
11. | Related party transactions
| The company has taken advantage of the exemption under FRS 102 (section 33) not to disclose intra-group transactions.
12. | Post balance sheet events
Post year end, the Company signed a lease renewal agreement for their current premise. The renewal covers a 2-year period commencing 1 July 2026 with total obligations of £16,152.
13. | Controlling party
The ultimate parent undertaking is Intense Technologies Limited, a company incorporated in India. The smallest and largest group to prepare consolidated financial statements is that of Intense Technologies Limited and a copy of the company's financial statements can be obtained from Intense Technologies Limited, 01, The Headquarters, 10th Floor, Wing B, Orbit by Auro Realty, Raidurg, K.V. Rangareddy- 500 019, Telangana, India. The ultimate controlling party of the UK company is considered to be Intense Technologies Limited.
14. | Auditor's information
The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 19 May 2026 by Rebecca Foy ACA (Senior Statutory Auditor) (Senior statutory auditor) on behalf of James Cowper Kreston Audit.
Page 8