Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-02-01 8 false No description of principal activity 8 true true false 12384414 2025-02-01 2026-01-31 12384414 2024-02-01 2025-01-31 12384414 2026-01-31 12384414 2025-01-31 12384414 2024-02-01 12384414 2 2024-02-01 2025-01-31 12384414 3 2024-02-01 2025-01-31 12384414 d:Director2 2025-02-01 2026-01-31 12384414 e:PlantMachinery 2025-02-01 2026-01-31 12384414 e:PlantMachinery 2026-01-31 12384414 e:PlantMachinery 2025-01-31 12384414 e:PlantMachinery e:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12384414 e:ComputerEquipment 2025-02-01 2026-01-31 12384414 e:ComputerEquipment 2026-01-31 12384414 e:ComputerEquipment 2025-01-31 12384414 e:ComputerEquipment e:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12384414 e:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-31 12384414 e:CurrentFinancialInstruments 2026-01-31 12384414 e:CurrentFinancialInstruments 2025-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2026-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2025-01-31 12384414 e:ShareCapital 2025-02-01 2026-01-31 12384414 e:ShareCapital 2026-01-31 12384414 e:ShareCapital 2024-02-01 2025-01-31 12384414 e:ShareCapital 2025-01-31 12384414 e:ShareCapital 2024-02-01 12384414 e:SharePremium 2025-02-01 2026-01-31 12384414 e:SharePremium 2026-01-31 12384414 e:SharePremium 2024-02-01 2025-01-31 12384414 e:SharePremium 2025-01-31 12384414 e:SharePremium 2024-02-01 12384414 e:SharePremium 2 2024-02-01 2025-01-31 12384414 e:SharePremium 3 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 2025-02-01 2026-01-31 12384414 e:OtherMiscellaneousReserve 2026-01-31 12384414 e:OtherMiscellaneousReserve 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 2025-01-31 12384414 e:OtherMiscellaneousReserve 2024-02-01 12384414 e:OtherMiscellaneousReserve 2 2024-02-01 2025-01-31 12384414 e:OtherMiscellaneousReserve 3 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2026-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2024-02-01 12384414 e:RetainedEarningsAccumulatedLosses 2 2024-02-01 2025-01-31 12384414 e:RetainedEarningsAccumulatedLosses 3 2024-02-01 2025-01-31 12384414 d:OrdinaryShareClass1 2025-02-01 2026-01-31 12384414 d:OrdinaryShareClass1 2026-01-31 12384414 d:OrdinaryShareClass1 2025-01-31 12384414 d:OrdinaryShareClass3 2025-02-01 2026-01-31 12384414 d:OrdinaryShareClass3 2026-01-31 12384414 d:OrdinaryShareClass3 2025-01-31 12384414 d:FRS102 2025-02-01 2026-01-31 12384414 d:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12384414 d:FullAccounts 2025-02-01 2026-01-31 12384414 d:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:InternallyGeneratedIntangibleAssets 2025-02-01 2026-01-31 12384414 2 2025-02-01 2026-01-31 12384414 e:ShareCapital 2 2024-02-01 2025-01-31 12384414 e:ShareCapital 3 2024-02-01 2025-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:OwnedIntangibleAssets 2025-02-01 2026-01-31 12384414 f:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12384414 WHERE YOU AT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
WHERE YOU AT LTD REGISTERED NUMBER: 12384414 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,346,042 |  | 1,015,886
Tangible assets | 5 |  | 38,418 |  | 40,647
|  |  | 1,384,460 |  | 1,056,533
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 127,920 |  | 150,006 |
Cash at bank and in hand | 7 | 706,690 |  | 680,527 |
|  | 834,610 |  | 830,533 |
Creditors: amounts falling due within one year | 8 | (96,505) |  | (49,094) |
Net current assets |  |  | 738,105 |  | 781,439
Total assets less current liabilities |  |  | 2,122,565 |  | 1,837,972
Net assets |  |  | 2,122,565 |  | 1,837,972
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 265 |  | 233
Share premium account | 10 |  | 3,813,529 |  | 2,939,756
Profit and loss account | 10 |  | (1,691,229) |  | (1,102,017)
|  |  | 2,122,565 |  | 1,837,972
Page 1
WHERE YOU AT LTD REGISTERED NUMBER: 12384414 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 statement of income and retained earnings 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.
M V Lent
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
WHERE YOU AT LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JANUARY 2026
| Called up share capital | Share premium account | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 February 2024 | 190 | 1,657,137 | 306,300 | (668,986) | 1,294,641
Loss for the year | - | - | - | (433,031) | (433,031)
Total comprehensive income for the year | - | - | - | (433,031) | (433,031)
Shares issued during the year | 43 | 1,280,905 | - | - | 1,280,948
Advance share subscription | - | - | (306,300) | - | (306,300)
Profit on sale of treasury shares | - | 1,714 | - | - | 1,714
Total transactions with owners | 43 | 1,282,619 | (306,300) | - | 976,362
At 1 February 2025 | 233 | 2,939,756 | - | (1,102,017) | 1,837,972
Loss for the year | - | - | - | (589,212) | (589,212)
Total comprehensive income for the year | - | - | - | (589,212) | (589,212)
Shares issued during the year | 32 | 873,773 | - | - | 873,805
Total transactions with owners | 32 | 873,773 | - | - | 873,805
At 31 January 2026 | 265 | 3,813,529 | - | (1,691,229) | 2,122,565
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Where You At Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS. 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 Company meets its day to day working capital requirements from funding provided by the subscription for ordinary shares. The directors have prepared forecasts and after reviewing these forecasts, at the time of approving these financial statements the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the next twelve months. The directors therefore consider it appropriate to adopt the going concern basis iin preparing the Company's financial statements.
| 2.3 | 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 income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.
| 2.5 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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.
| 2.8 | 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. Page 5
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2025 - 8).
Page 6
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 February 2025 | 1,123,362
| Additions - internal | 465,084
| At 31 January 2026 | 1,588,446
| Amortisation |
| At 1 February 2025 | 107,476
| Charge for the year on owned assets | 134,928
| At 31 January 2026 | 242,404
| Net book value |
| At 31 January 2026 | 1,346,042
| At 31 January 2025 | 1,015,886
Page 7
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 39,108 | 22,262 | 61,370
| Additions | 14,480 | 2,636 | 17,116
| At 31 January 2026 | 53,588 | 24,898 | 78,486
| Depreciation |  |  |
| At 1 February 2025 | 11,457 | 9,266 | 20,723
| Charge for the year on owned assets | 13,397 | 5,948 | 19,345
| At 31 January 2026 | 24,854 | 15,214 | 40,068
| Net book value |  |  |
| At 31 January 2026 | 28,734 | 9,684 | 38,418
| At 31 January 2025 | 27,651 | 12,996 | 40,647
Page 8
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,681 | 6,246
| Other debtors | 114,919 | 142,003
| Called up share capital not paid | 9,301 | -
| Prepayments and accrued income | 2,019 | 1,757
|  | 127,920 | 150,006
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 706,690 | 680,527
|  | 706,690 | 680,527
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 42,341 | 37,807
| Other taxation and social security | 36,708 | 6,392
| Other creditors | 2,116 | 1,395
| Accruals | 15,340 | 3,500
|  | 96,505 | 49,094
Page 9
WHERE YOU AT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,235,072 (2025 - 1,920,000) Ordinary shares of £0.0001 each | 224 | 192
|  | 405,000 (2025 - 410,000) Growth shares of £0.0001 each | 41 | 41
|  |  | 265 | 233
During the year, the Company issued 311,524 Ordinary shares of £0.0001 each for a total subscription price of £882,551.
10. | Reserves
Share premium account The premium arising on the issue of Ordinary shares during the year, net of share issue costs, amounted to £873,773.
11. | 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 £60,942 (2025 - £31,932) . Contributions totalling £1,045 (2025 - £764) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| Administrative expenses include £58,500 (2024: £12,500) payable to a company in which one of the directors has a material interest.
Page 10