Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 2025-05-01 false 1 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 08987908 2025-05-01 2026-04-30 08987908 2024-05-01 2025-04-30 08987908 2026-04-30 08987908 2025-04-30 08987908 c:Director1 2025-05-01 2026-04-30 08987908 d:OfficeEquipment 2025-05-01 2026-04-30 08987908 d:OfficeEquipment 2026-04-30 08987908 d:OfficeEquipment 2025-04-30 08987908 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 08987908 d:ComputerEquipment 2025-05-01 2026-04-30 08987908 d:ComputerEquipment 2026-04-30 08987908 d:ComputerEquipment 2025-04-30 08987908 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 08987908 d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 08987908 d:CurrentFinancialInstruments 2026-04-30 08987908 d:CurrentFinancialInstruments 2025-04-30 08987908 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 08987908 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 08987908 d:ShareCapital 2026-04-30 08987908 d:ShareCapital 2025-04-30 08987908 d:RetainedEarningsAccumulatedLosses 2026-04-30 08987908 d:RetainedEarningsAccumulatedLosses 2025-04-30 08987908 c:FRS102 2025-05-01 2026-04-30 08987908 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08987908 c:FullAccounts 2025-05-01 2026-04-30 08987908 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08987908 2 2025-05-01 2026-04-30 08987908 e:PoundSterling 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure

Registered number: 08987908 PERORA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
PERORA LIMITED REGISTERED NUMBER: 08987908 BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 928 |  | 1,394
|  |  | 928 |  | 1,394
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 20,849 |  | 24,165 |
Cash at bank and in hand |  | 239,957 |  | 210,762 |
|  | 260,806 |  | 234,927 |
Creditors: amounts falling due within one year | 6 | (43,507) |  | (49,116) |
Net current assets |  |  | 217,299 |  | 185,811
Total assets less current liabilities |  |  | 218,227 |  | 187,205
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (216) |  | (329) |
|  |  | (216) |  | (329)
Net assets |  |  | 218,011 |  | 186,876
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 218,010 |  | 186,875
|  |  | 218,011 |  | 186,876
Page 1
PERORA LIMITED REGISTERED NUMBER: 08987908 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 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 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:
................................................ Mervyn Howard
Director
Date: 11 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Perora limited (08987908) is a private company limited by shares and incorporated in England and Wales. The registered office is 20-22 Wenlock Road, London, England, N1 7GU. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be Page 3
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation (continued)
recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | On reducing balance
|  |  |  | Computer equipment | - | 33% | On 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.
| 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Page 4
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.11 | 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 (2025 - 1).
Page 6
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2025 | 954 | 8,350 | 9,304
| At 30 April 2026 | 954 | 8,350 | 9,304
| Depreciation |  |  |
| At 1 May 2025 | 773 | 7,138 | 7,911
| Charge for the year on owned assets | 61 | 404 | 465
| At 30 April 2026 | 834 | 7,542 | 8,376
| Net book value |  |  |
| At 30 April 2026 | 120 | 808 | 928
| At 30 April 2025 | 182 | 1,212 | 1,394
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 14,814 | 13,106
| Prepayments and accrued income | 6,035 | 11,059
|  | 20,849 | 24,165
Page 7
PERORA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 971 | -
| Corporation tax | 34,361 | 40,550
| Other taxation and social security | 3,598 | 4,367
| Accruals and deferred income | 4,577 | 4,199
|  | 43,507 | 49,116
7. | Ultimate holding company
The ultimate holding company is Perora Holding Limited for which the registered office is 20-22 Wenlock Road, London, England, N1 7GU.
Page 8