Caseware UK (AP4) 2025.0.111 2025.0.111 2024-10-02 false false No description of principal activity 5 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15994344 2024-10-01 15994344 2024-10-02 2025-12-31 15994344 2024-01-01 2024-10-01 15994344 2025-12-31 15994344 c:Director1 2024-10-02 2025-12-31 15994344 d:OfficeEquipment 2024-10-02 2025-12-31 15994344 d:OfficeEquipment 2025-12-31 15994344 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-02 2025-12-31 15994344 d:ComputerEquipment 2024-10-02 2025-12-31 15994344 d:ComputerEquipment 2025-12-31 15994344 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-02 2025-12-31 15994344 d:OwnedOrFreeholdAssets 2024-10-02 2025-12-31 15994344 d:CurrentFinancialInstruments 2025-12-31 15994344 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 15994344 d:ShareCapital 2025-12-31 15994344 d:SharePremium 2025-12-31 15994344 d:RetainedEarningsAccumulatedLosses 2025-12-31 15994344 c:FRS102 2024-10-02 2025-12-31 15994344 c:AuditExempt-NoAccountantsReport 2024-10-02 2025-12-31 15994344 c:FullAccounts 2024-10-02 2025-12-31 15994344 c:PrivateLimitedCompanyLtd 2024-10-02 2025-12-31 15994344 2 2024-10-02 2025-12-31 15994344 6 2024-10-02 2025-12-31 15994344 e:PoundSterling 2024-10-02 2025-12-31 iso4217:GBP xbrli:pure

| Spaitial Ltd
| Unaudited
| Financial statements
| For the period ended 31 December 2025
| Registered number: 15994344
Spaitial Ltd - Registered number:15994344
Statement of financial position As at 31 December 2025
| 2025 | 2025
Note | £ | £
Fixed assets |  |  |
Tangible assets | 4 |  | 21,464
Investments | 5 |  | 21,707
|  |  | 43,171
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 525,401 |
Cash at bank |  | 8,700,642 |
|  | 9,226,043 |
Creditors: amounts falling due within one year | 7 | (57,458) |
Net current assets |  |  | 9,168,585
Total assets less current liabilities |  |  | 9,211,756
Net assets |  |  | 9,211,756
Capital and reserves |  |  |
Share capital |  |  | 5
Share premium account |  |  | 10,685,937
Profit and loss account |  |  | (1,474,186)
|  |  | 9,211,756
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 period 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. Page 1
Spaitial Ltd - Registered number:15994344
Statement of financial position (continued) As at 31 December 2025 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:
L Rogers
Director
Date: 30 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
Spaitial Ltd
Notes to the financial statements For the period ended 31 December 2025
1. | General information
The company is a private company limited by shares and is incorporated in England and Wales. The registered office is The Fulham Centre 20 Fulham Broadway London SW6 1AH. 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 section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
Spaitial Ltd
Notes to the financial statements For the period ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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:
|  |  |  | Office equipment | - | 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.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 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
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 4
Spaitial Ltd
Notes to the financial statements For the period ended 31 December 2025 2.Accounting policies (continued)
| 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.
| 2.11 | 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 and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the period was 5.
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| Additions | 5,780 | 18,165 | 23,945
| At 31 December 2025 | 5,780 | 18,165 | 23,945
| Depreciation |  |  |
| Charge for the period | 660 | 1,821 | 2,481
| At 31 December 2025 | 660 | 1,821 | 2,481
| Net book value |  |  |
| At 31 December 2025 | 5,120 | 16,344 | 21,464
Page 5
Spaitial Ltd
Notes to the financial statements For the period ended 31 December 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 21,707
| At 31 December 2025 | 21,707
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 420,346
| Other debtors | 75,291
| Prepayments | 29,764
|  | 525,401
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 17,612
| Other taxation and social security | 163
| Other creditors | 5,230
| Accruals | 34,453
|  | 57,458
Page 6