Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2024-10-01 false No description of principal activity 0 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14364585 2024-10-01 2025-09-30 14364585 2023-10-01 2024-09-30 14364585 2025-09-30 14364585 2024-09-30 14364585 c:Director1 2024-10-01 2025-09-30 14364585 d:OfficeEquipment 2024-10-01 2025-09-30 14364585 d:OfficeEquipment 2025-09-30 14364585 d:OfficeEquipment 2024-09-30 14364585 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 14364585 d:CurrentFinancialInstruments 2025-09-30 14364585 d:CurrentFinancialInstruments 2024-09-30 14364585 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 14364585 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14364585 d:ShareCapital 2025-09-30 14364585 d:ShareCapital 2024-09-30 14364585 d:RetainedEarningsAccumulatedLosses 2025-09-30 14364585 d:RetainedEarningsAccumulatedLosses 2024-09-30 14364585 c:FRS102 2024-10-01 2025-09-30 14364585 c:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14364585 c:FullAccounts 2024-10-01 2025-09-30 14364585 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14364585 2 2024-10-01 2025-09-30 14364585 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 14364585 JMUNY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
JMUNY LTD REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JMUNY LTD FOR THE YEAR ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jmuny Ltd for the year ended 30 September 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html. This report is made solely to the director of Jmuny Ltd in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Jmuny Ltd and state those matters that we have agreed to state to the director of Jmuny Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jmuny Ltd and its director for our work or for this report. It is your duty to ensure that Jmuny Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Jmuny Ltd. You consider that Jmuny Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Jmuny Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Dean Howard & Co Chartered Certified Accountants Unit F55 Expressway Studios 1 Dock Road London E16 1AH 2 July 2026 Page 1
JMUNY LTD REGISTERED NUMBER: 14364585 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 574 |  | 746
|  |  | 574 |  | 746
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 2,758 |
Cash at bank and in hand | 6 | 453 |  | 1 |
|  | 453 |  | 2,759 |
Creditors: amounts falling due within one year | 7 | (9,466) |  | (3,386) |
Net current liabilities |  |  | (9,013) |  | (627)
Total assets less current liabilities |  |  | (8,439) |  | 119
Net (liabilities)/assets |  |  | (8,439) |  | 119
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (8,440) |  | 118
|  |  | (8,439) |  | 119
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 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 1 July 2026.
Ndinaye Munyawiri
Director
Page 2
JMUNY LTD REGISTERED NUMBER: 14364585 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The notes on pages 4 to 7 form part of these financial statements. Page 3
JMUNY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The company is limited by shares and incorporated in England. The address of the registerd office is given in the company information page of these financial statements. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | 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.
| 2.5 | 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. Page 4
JMUNY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | on a reducing balance
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 0 (2024 - 1).
Page 5
JMUNY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,224
| At 30 September 2025 | 1,224
| Depreciation |
| At 1 October 2024 | 478
| Charge for the year on owned assets | 172
| At 30 September 2025 | 650
| Net book value |
| At 30 September 2025 | 574
| At 30 September 2024 | 746
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 2,758
|  | - | 2,758
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 453 | 1
| Less: bank overdrafts | - | (59)
|  | 453 | (58)
Page 6
JMUNY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 59
| Corporation tax | 2,310 | 2,486
| Other creditors | 6,556 | -
| Accruals and deferred income | 600 | 841
|  | 9,466 | 3,386
Page 7