Caseware UK (AP4) 2025.0.111 2025.0.111 2024-11-30 2024-11-30 2026-05-05 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01 false 24 24 true true false 07853772 2023-12-01 2024-11-30 07853772 2022-12-01 2023-11-30 07853772 2024-11-30 07853772 2023-11-30 07853772 c:Director1 2023-12-01 2024-11-30 07853772 d:Buildings 2023-12-01 2024-11-30 07853772 d:Buildings 2024-11-30 07853772 d:Buildings 2023-11-30 07853772 d:Buildings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07853772 d:Buildings d:ShortLeaseholdAssets 2023-12-01 2024-11-30 07853772 d:Buildings d:ShortLeaseholdAssets 2024-11-30 07853772 d:Buildings d:ShortLeaseholdAssets 2023-11-30 07853772 d:PlantMachinery 2023-12-01 2024-11-30 07853772 d:PlantMachinery 2024-11-30 07853772 d:PlantMachinery 2023-11-30 07853772 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07853772 d:FurnitureFittings 2023-12-01 2024-11-30 07853772 d:FurnitureFittings 2024-11-30 07853772 d:FurnitureFittings 2023-11-30 07853772 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07853772 d:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 07853772 d:OtherPropertyPlantEquipment 2024-11-30 07853772 d:OtherPropertyPlantEquipment 2023-11-30 07853772 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07853772 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07853772 d:CurrentFinancialInstruments 2024-11-30 07853772 d:CurrentFinancialInstruments 2023-11-30 07853772 d:Non-currentFinancialInstruments 2024-11-30 07853772 d:Non-currentFinancialInstruments 2023-11-30 07853772 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 07853772 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 07853772 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 07853772 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 07853772 d:ShareCapital 2024-11-30 07853772 d:ShareCapital 2023-11-30 07853772 d:InvestmentPropertiesRevaluationReserve 2024-11-30 07853772 d:InvestmentPropertiesRevaluationReserve 2023-11-30 07853772 d:RetainedEarningsAccumulatedLosses 2024-11-30 07853772 d:RetainedEarningsAccumulatedLosses 2023-11-30 07853772 c:FRS102 2023-12-01 2024-11-30 07853772 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07853772 c:FullAccounts 2023-12-01 2024-11-30 07853772 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07853772 2 2023-12-01 2024-11-30 07853772 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 07853772 AMUSE EAST LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2024
AMUSE EAST LONDON LIMITED REGISTERED NUMBER: 07853772 BALANCE SHEET AS AT 30 NOVEMBER 2024
|  |  |  | As restated
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,467,208 |  | 1,411,457
Investments | 5 |  | 700,000 |  | 500,000
|  |  | 2,167,208 |  | 1,911,457
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 365,301 |  | 4,333 |
Cash at bank and in hand |  | 301,226 |  | 252,803 |
|  | 666,527 |  | 257,136 |
Creditors: amounts falling due within one year | 7 | (667,156) |  | (607,672) |
Net current liabilities |  |  | (629) |  | (350,536)
Total assets less current liabilities |  |  | 2,166,579 |  | 1,560,921
Creditors: amounts falling due after more than one year | 8 |  | (5,000) |  | (15,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (298,316) |  | (258,747) |
|  |  | (298,316) |  | (258,747)
Net assets |  |  | 1,863,263 |  | 1,287,174
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Investment property reserve |  |  | 150,000 |  | -
Profit and loss account |  |  | 1,713,163 |  | 1,287,074
|  |  | 1,863,263 |  | 1,287,174
Page 1
AMUSE EAST LONDON LIMITED REGISTERED NUMBER: 07853772 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2024 The director considers 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 director acknowledges his 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 5 May 2026.
J L Annells
Director
Page 2
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
1. | General information
Amuse East London Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 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
Turnover represents cash sales of services, excluding machine games duty.
| 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 1% | on reducing balance
|  |  |  | Short-term leasehold property | - | 7% | Straight line over period of lease
|  |  |  | Plant and machinery | - | 20% | on reducing balance
|  |  |  | Fixtures and fittings | - | 15% | on reducing balance
|  |  |  | Improvements to property | - | 1% | on reducing balance
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. Page 3
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 2.7 | 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. Page 4
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2023 - 24).
4. | Tangible fixed assets
|  | Freehold property | Short-term leasehold property | Improvements to property | Plant and machinery | Fixtures and fittings
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2023 | 236,082 | 15,000 | 4,202 | 2,294,241 | 166,312
| Additions | - | - | - | 319,144 | -
| At 30 November 2024 | 236,082 | 15,000 | 4,202 | 2,613,385 | 166,312
| Depreciation |  |  |  |  |
| At 1 December 2023 | 1,422 | 10,700 | 45 | 1,208,483 | 83,730
| Charge for the year on owned assets | (1,422) | 1,050 | 42 | 251,336 | 12,387
| At 30 November 2024 | - | 11,750 | 87 | 1,459,819 | 96,117
Page 5
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 4.Tangible fixed assets (continued)
| Net book value |  |  |  |  |
| At 30 November 2024 | 236,082 | 3,250 | 4,115 | 1,153,566 | 70,195
| At 30 November 2023 | 234,660 | 4,300 | 4,156 | 1,085,759 | 82,582
|  | Total
|  | £
| Cost or valuation |
| At 1 December 2023 | 2,715,837
| Additions | 319,144
| At 30 November 2024 | 3,034,981
| Depreciation |
| At 1 December 2023 | 1,304,380
| Charge for the year on owned assets | 263,393
| At 30 November 2024 | 1,567,773
| Net book value |
| At 30 November 2024 | 1,467,208
| At 30 November 2023 | 1,411,457
Page 6
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 December 2023 | 500,000
| Revaluations | 200,000
| At 30 November 2024 | 700,000
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 358,285 | -
| Prepayments and accrued income | 7,016 | 4,333
|  | 365,301 | 4,333
7. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 10,000 | 50,000
| Trade creditors | - | 4,080
| Corporation tax | 305,155 | 18,188
| Other taxation and social security | 348,001 | 231,375
| Other creditors | - | 299,541
| Accruals and deferred income | 4,000 | 4,488
|  | 667,156 | 607,672
Page 7
AMUSE EAST LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 5,000 | 15,000
|  | 5,000 | 15,000
9. | Pension commitments
10. | Related party transactions
| At the year end the director owes the company £267,875 (2023 - £299,541 company owes the director).
Page 8