Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-302025-09-30falseNo description of principal activity12024-10-01true1truefalse 11283104 2024-10-01 2025-09-30 11283104 2023-10-01 2024-09-30 11283104 2025-09-30 11283104 2024-09-30 11283104 c:Director1 2024-10-01 2025-09-30 11283104 d:CurrentFinancialInstruments 2025-09-30 11283104 d:CurrentFinancialInstruments 2024-09-30 11283104 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 11283104 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11283104 d:ShareCapital 2025-09-30 11283104 d:ShareCapital 2024-09-30 11283104 d:RetainedEarningsAccumulatedLosses 2025-09-30 11283104 d:RetainedEarningsAccumulatedLosses 2024-09-30 11283104 c:EntityNoLongerTradingButTradedInPast 2024-10-01 2025-09-30 11283104 c:FRS102 2024-10-01 2025-09-30 11283104 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11283104 c:FullAccounts 2024-10-01 2025-09-30 11283104 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11283104 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 11283104









JOSHEREN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

 
JOSHEREN LIMITED
REGISTERED NUMBER: 11283104

BALANCE SHEET
AS AT 30 SEPTEMBER 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
7,480,538
7,480,538

Cash at bank and in hand
 4 
22,464
22,464

  
7,503,002
7,503,002

Creditors: amounts falling due within one year
 5 
(7,505,000)
(7,505,000)

Net current liabilities
  
 
 
(1,998)
 
 
(1,998)

Total assets less current liabilities
  
(1,998)
(1,998)

  

Net liabilities
  
(1,998)
(1,998)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(2,000)
(2,000)

  
(1,998)
(1,998)


Page 1

 
JOSHEREN LIMITED
REGISTERED NUMBER: 11283104
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025

For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 by:


S Yap
Director

Date: 9 June 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
JOSHEREN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.


General information

Josheren Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. The Company's registration number is 11283104. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, United Kingdom, E11 1GA.

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.

 
2.2

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.

 
2.3

Creditors

Short-term creditors are measured at the transaction price.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


3.


Debtors

2025
2024
£
£


Other debtors
7,480,538
7,480,538



4.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
22,464
22,464


Page 3

 
JOSHEREN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
7,500,000
7,500,000

Accruals and deferred income
5,000
5,000

7,505,000
7,505,000


Page 4