Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 true false false 2 true 2 The principal activity of the company continued to be that of artistic creation 2024-09-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01271681 2024-09-01 2025-08-31 01271681 2023-09-01 2024-08-31 01271681 2025-08-31 01271681 2024-08-31 01271681 c:Director2 2024-09-01 2025-08-31 01271681 d:CurrentFinancialInstruments 2025-08-31 01271681 d:CurrentFinancialInstruments 2024-08-31 01271681 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 01271681 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 01271681 d:ShareCapital 2025-08-31 01271681 d:ShareCapital 2024-08-31 01271681 d:RetainedEarningsAccumulatedLosses 2025-08-31 01271681 d:RetainedEarningsAccumulatedLosses 2024-08-31 01271681 c:OrdinaryShareClass1 2024-09-01 2025-08-31 01271681 c:OrdinaryShareClass1 2025-08-31 01271681 c:OrdinaryShareClass1 2024-08-31 01271681 c:FRS102 2024-09-01 2025-08-31 01271681 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01271681 c:FullAccounts 2024-09-01 2025-08-31 01271681 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01271681 2 2024-09-01 2025-08-31 01271681 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01271681 CHRYSOLITE ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CHRYSOLITE ENTERPRISES LIMITED REGISTERED NUMBER:01271681
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 361,338 |  | 147,064 |
Cash at bank | 5 | 839,361 |  | 685,790 |
|  | 1,200,699 |  | 832,854 |
Creditors: amounts falling due within one year | 6 | (350,303) |  | (383,821) |
Net current assets |  |  | 850,396 |  | 449,033
Total assets less current liabilities |  |  | 850,396 |  | 449,033
Net assets |  |  | 850,396 |  | 449,033
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 850,296 |  | 448,933
|  |  | 850,396 |  | 449,033
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CHRYSOLITE ENTERPRISES LIMITED REGISTERED NUMBER:01271681
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 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 profit and loss account 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 L Barlow
Director
Date: 2 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
CHRYSOLITE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Chrysolite Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 01271681. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of artistic creation. 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.
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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 year 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 that relate to borrowings are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from rendering of services is recognised when it is probable the company will receive the rights to the consideration due under the contract. Royalties receivable are recognised in the accounting year in which it was received per the royalty statements.
| 2.4 | Finance costs
Finance costs are charged to the profit and loss account 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. Page 3
CHRYSOLITE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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 | Current and deferred 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 corporation 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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors and loans with related parties.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
CHRYSOLITE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 4,256
| Other debtors | 277,436 | -
| Prepayments and accrued income | 83,902 | 142,808
|  | 361,338 | 147,064
5. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 839,361 | 685,790
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 249,073 | 90,686
| Other taxation and social security | 31,222 | 26,302
| Other creditors | - | 242,503
| Accruals | 70,008 | 24,330
|  | 350,303 | 383,821
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 -100) Ordinary shares of £1.00 each | 100 | 100
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CHRYSOLITE ENTERPRISES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Pension commitments
The company operates a defined contribution 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 £60,000 (2024 - £60,000).
9. | Transactions with directors
At the year end, the directors owed £277,436 (2024 – the company owed £242,503 to the directors) to the company. The loan is unsecured, repayable on demand and interest at an official rate has been charged. During the year, dividends of £250,000 (2024 - £250,000) was paid to the directors.
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