Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 No description of principal activity false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-06-05 false 0 0 true true 16497486 2025-06-04 16497486 2025-06-05 2025-12-31 16497486 2024-06-05 2025-06-04 16497486 2025-12-31 16497486 c:Director1 2025-06-05 2025-12-31 16497486 d:CurrentFinancialInstruments 2025-12-31 16497486 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 16497486 d:ShareCapital 2025-12-31 16497486 d:RetainedEarningsAccumulatedLosses 2025-12-31 16497486 c:OrdinaryShareClass1 2025-06-05 2025-12-31 16497486 c:OrdinaryShareClass1 2025-12-31 16497486 c:FRS102 2025-06-05 2025-12-31 16497486 c:AuditExempt-NoAccountantsReport 2025-06-05 2025-12-31 16497486 c:FullAccounts 2025-06-05 2025-12-31 16497486 c:PrivateLimitedCompanyLtd 2025-06-05 2025-12-31 16497486 e:PoundSterling 2025-06-05 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 16497486 CALUNGA LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
CALUNGA LTD CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 3
CALUNGA LTD REGISTERED NUMBER: 16497486 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 1,000 |
|  | 1,000 |
Creditors: amounts falling due within one year | 5 | (7,438) |
Net current (liabilities)/assets |  |  | (6,438)
Total assets less current liabilities |  |  | (6,438)
Net (liabilities)/assets |  |  | (6,438)
Capital and reserves |  |  |
Called up share capital |  |  | 1,000
Profit and loss account |  |  | (7,438)
|  |  | (6,438)
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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 on 29 June 2026.
I C Aiello
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
CALUNGA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Calunga Ltd is a private company, limited by shares, incorporated in England and Wales, registration number 16497486. The registered office is 3rd Floor Waverley House, 7-12 Noel Street, London, United Kingdom, W1F 8GQ. 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
The director has confirmed that she will provide financial support to the company to enable it to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. The director has therefore prepared the financial statements on a going concern basis.
| 2.3 | 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.
| 2.4 | 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 period was 0.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Called up share capital not paid | 1,000
|  | 1,000
Page 2
CALUNGA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 4.Debtors (continued)
| The balance represents unpaid share capital. The amount is unsecured, interest-free and repayable on demand.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Director's Loan | 2,068
| Accruals and deferred income | 5,370
|  | 7,438
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted and called up |
|  | 1,000 Ordinary Shares shares of £1.00 each | 1,000
Of the above, £1,000 remains unpaid at the period end.
7. | Related party transactions
| At the period end, the company owed £2,068 to its director. The balance is unsecured, interest-free and repayable on demand.
Page 3