Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 No description of principal activity 5 2024-10-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3 true true false 12226453 2024-10-01 2025-09-30 12226453 2023-10-01 2024-09-30 12226453 2025-09-30 12226453 2024-09-30 12226453 1 2024-10-01 2025-09-30 12226453 d:Director1 2024-10-01 2025-09-30 12226453 c:CurrentFinancialInstruments 2025-09-30 12226453 c:CurrentFinancialInstruments 2024-09-30 12226453 c:Non-currentFinancialInstruments 2025-09-30 12226453 c:Non-currentFinancialInstruments 2024-09-30 12226453 c:CurrentFinancialInstruments c:WithinOneYear 2025-09-30 12226453 c:CurrentFinancialInstruments c:WithinOneYear 2024-09-30 12226453 c:Non-currentFinancialInstruments c:AfterOneYear 2025-09-30 12226453 c:Non-currentFinancialInstruments c:AfterOneYear 2024-09-30 12226453 c:ShareCapital 2025-09-30 12226453 c:ShareCapital 2024-09-30 12226453 c:SharePremium 2025-09-30 12226453 c:SharePremium 2024-09-30 12226453 c:RetainedEarningsAccumulatedLosses 2025-09-30 12226453 c:RetainedEarningsAccumulatedLosses 2024-09-30 12226453 d:OrdinaryShareClass1 2024-10-01 2025-09-30 12226453 d:OrdinaryShareClass1 2025-09-30 12226453 d:OrdinaryShareClass1 2024-09-30 12226453 d:OrdinaryShareClass2 2024-10-01 2025-09-30 12226453 d:OrdinaryShareClass2 2025-09-30 12226453 d:OrdinaryShareClass2 2024-09-30 12226453 d:OrdinaryShareClass3 2024-10-01 2025-09-30 12226453 d:OrdinaryShareClass3 2025-09-30 12226453 d:FRS102 2024-10-01 2025-09-30 12226453 d:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12226453 d:FullAccounts 2024-10-01 2025-09-30 12226453 d:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12226453 6 2024-10-01 2025-09-30 12226453 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12226453 LIBI AND DAUGHTERS ALCHEMY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
LIBI AND DAUGHTERS ALCHEMY LTD REGISTERED NUMBER: 12226453 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 8,000 |  | 8
|  |  | 8,000 |  | 8
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 75 |  | 1,336 |
Cash at bank and in hand |  | 24,942 |  | 79,381 |
|  | 25,017 |  | 80,717 |
Creditors: amounts falling due within one year |  | (1,023,059) |  | (1,106,159) |
Net current liabilities |  |  | (998,042) |  | (1,025,442)
Total assets less current liabilities |  |  | (990,042) |  | (1,025,434)
Creditors: amounts falling due after more than one year |  |  | (37,892) |  | (36,827)
Net liabilities |  |  | (1,027,934) |  | (1,062,261)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Share premium account |  |  | 900,709 |  | 500,286
Profit and loss account |  |  | (1,928,644) |  | (1,562,548)
|  |  | (1,027,934) |  | (1,062,261)
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LIBI AND DAUGHTERS ALCHEMY LTD REGISTERED NUMBER: 12226453 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 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 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 24 June 2026.
L C Farkas
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Libi and Daughters Alchemy Ltd is a private company limited by shares and incorporated on 25 September 2019 in England and Wales. The registered office is 101 New Cavendish Street,1st Floor South, London, United Kingdom, W1W 6XH and the registered company number is 12226453. The financial statements are prepared in Pounds Sterling (GBP), which is the functional currency of the company, and presented to the nearest £1. 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 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from the shareholders and creditors to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. On 11 June 2026, the Shareholder agreed to release £753,938 of the Company’s shareholder loan by converting it directly as a capital contribution reserve within the Company’s equity. As a result the net liabilities of the Company are expected to be reduced significantly. Therefore the Directors consider it appropriate to prepare the financial statements on a going concern basis and have continued to prepare the financial statements on the going concern basis. Page 3
LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 | Finance costs
Finance costs are charged to profit or loss 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. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 5).
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LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 8
| Additions | 7,992
| At 30 September 2025 | 8,000
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LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 75 | 1,336
|  | 75 | 1,336
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 24,942 | 79,381
|  | 24,942 | 79,381
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,628 | 5,653
| Other taxation and social security | 5,868 | 2,898
| Other creditors | 1,008,563 | 1,094,608
| Accruals and deferred income | 3,000 | 3,000
|  | 1,023,059 | 1,106,159
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 37,892 | 36,827
|  | 37,892 | 36,827
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LIBI AND DAUGHTERS ALCHEMY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 621 (2024 - 290) A Ordinary shares of £0.0001 each | 0.0621 | 0.0290
|  | 2,299 (2024 - 1,277) Series A Preference shares of £0.0001 each | 0.2299 | 0.1277
|  | 10,000 (2024 - 10,000) Ordinary shares of £0.0001 each | 1.0000 | 1.0000
|  |  | 1.2920 | 1.1567
During the year, the company issued 331 A Ordinary Shares with a nominal value of £0.0001 each, for a total consideration of £331. In addition, the company issued 1,022 A Preference Shares with a nominal value of £0.0001 each, for a total consideration of £400,093.
10. | Related party transactions
| At 30 September 2025, the company owed £783,470 to its shareholder under an unsecured, interest-free loan repayable on demand, comprising £753,938 of advances received before 15 November 2023 and £29,532 received on 10 and 11 September 2025. On 11 June 2026, the shareholder agreed to release £753,938 of that loan as a capital contribution credited to a capital contribution reserve (see note 11). At 30 September 2025 the company owed £8,000 to its Shareholder in respect of the investment of HUF 3,000,000 made on its behalf in Libi and Daughters Kft. On 11 June 2026, the Shareholder agreed to release £753,938 of the Company’s shareholder loan by converting it directly as a capital contribution reserve within the Company’s equity. During the year, the Company purchased goods totalling £141,652 from Libi and Daughters Kft. At 30 September 2025, the amount outstanding and payable to Libi and Daughters Kft was £216,642. The balance is interest-free and repayable on demand. During the year, the company was charged marketing service fees of £33,975 by Libi and Daughters Ltd. On 26 November 2024, the Company fully repaid a loan of £100,000 due to Libi & Daughters Ltd.
11. | Post balance sheet events
On 11 June 2026, the shareholder agreed, by deed, to release £753,938. In addition, the £8,000 relating to the investment in Libi and Daughters Kft will similarly be converted as a capital contribution during 2026.
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