Caseware UK (AP4) 2025.0.111 2025.0.111 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 false 2024-06-01 false No description of principal activity 1 true false 14133594 2024-06-01 2025-05-31 14133594 2023-06-01 2024-05-31 14133594 2025-05-31 14133594 2024-05-31 14133594 c:Director1 2024-06-01 2025-05-31 14133594 d:FurnitureFittings 2024-06-01 2025-05-31 14133594 d:FurnitureFittings 2025-05-31 14133594 d:FurnitureFittings 2024-05-31 14133594 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 14133594 d:ComputerEquipment 2024-06-01 2025-05-31 14133594 d:ComputerEquipment 2025-05-31 14133594 d:ComputerEquipment 2024-05-31 14133594 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 14133594 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 14133594 d:CurrentFinancialInstruments 2025-05-31 14133594 d:CurrentFinancialInstruments 2024-05-31 14133594 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 14133594 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14133594 d:ShareCapital 2025-05-31 14133594 d:ShareCapital 2024-05-31 14133594 d:RetainedEarningsAccumulatedLosses 2025-05-31 14133594 d:RetainedEarningsAccumulatedLosses 2024-05-31 14133594 c:OrdinaryShareClass1 2024-06-01 2025-05-31 14133594 c:OrdinaryShareClass1 2025-05-31 14133594 c:OrdinaryShareClass1 2024-05-31 14133594 c:FRS102 2024-06-01 2025-05-31 14133594 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14133594 c:FullAccounts 2024-06-01 2025-05-31 14133594 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14133594 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14133594 SIVANA MANAGEMENT ADVISORS UNAUDITED PAGES FOR FILING WITH REGISTRAR FOR THE YEAR ENDED MAY 31, 2025
SIVANA MANAGEMENT ADVISORS LIMITED REGISTERED NUMBER: 14133594 BALANCE SHEET AS AT MAY 31, 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 936 |  | 1,431
|  |  | 936 |  | 1,431
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 47,214 |  | 32,514 |
Cash at bank and in hand | 6 | - |  | 9,527 |
|  | 47,214 |  | 42,041 |
Creditors: amounts falling due within one year | 7 | (46,730) |  | (41,922) |
Net current assets |  |  | 484 |  | 119
Total assets less current liabilities |  |  | 1,420 |  | 1,550
Net assets |  |  | 1,420 |  | 1,550
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 10 |  | 10
Profit and loss account |  |  | 1,410 |  | 1,540
|  |  | 1,420 |  | 1,550
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SIVANA MANAGEMENT ADVISORS LIMITED REGISTERED NUMBER: 14133594 BALANCE SHEET (CONTINUED) AS AT MAY 31, 2025 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 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 Anabtawi
Director
Date: June 29, 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
SIVANA MANAGEMENT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 2025
1. | General information
The company is a private limited company which is incorporated and domiciled in the UK. The address of its registered office is:3rd Floor, The Coade, 98 Vauxhall Walk, London, SE11 5EL 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. 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
SIVANA MANAGEMENT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 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: 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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 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. Page 4
SIVANA MANAGEMENT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 2025 2.Accounting policies (continued)
| 2.8 | 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:
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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SIVANA MANAGEMENT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 June 2024 | 816 | 996 | 1,812
| At May 31, 2025 | 816 | 996 | 1,812
| Depreciation |  |  |
| At 1 June 2024 | 326 | 55 | 381
| Charge for the year on owned assets | 163 | 332 | 495
| At May 31, 2025 | 489 | 387 | 876
| Net book value |  |  |
| At May 31, 2025 | 327 | 609 | 936
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,324 | -
| Other debtors | 35,442 | 29,180
| Prepayments and accrued income | 3,334 | 3,334
| Tax recoverable | 2,114 | -
|  | 47,214 | 32,514
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 9,527
| Less: bank overdrafts | (2) | -
|  | (2) | 9,527
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SIVANA MANAGEMENT ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MAY 31, 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 2 | -
| Corporation tax | 30,810 | 30,501
| Other taxation and social security | 10,703 | 6,206
| Accruals and deferred income | 5,215 | 5,215
|  | 46,730 | 41,922
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2024 - 10) Ordinary shares of £1.00 each | 10 | 10
9. | Related party transactions
| As at the period end, an amount of £35,442 (2024: £29,179) was owed from S Anabtawi, a director and shareholder, to the company. There is no interest accruing on this balance and there are no strict repayment terms in place.
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