Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 No description of principal activity true 2024-10-01 false 0 0 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15169123 2024-10-01 2025-09-30 15169123 2023-09-27 2024-09-30 15169123 2025-09-30 15169123 2024-09-30 15169123 c:Director1 2024-10-01 2025-09-30 15169123 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 15169123 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 15169123 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 15169123 d:CurrentFinancialInstruments 2025-09-30 15169123 d:CurrentFinancialInstruments 2024-09-30 15169123 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15169123 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15169123 d:ShareCapital 2025-09-30 15169123 d:ShareCapital 2024-09-30 15169123 d:RetainedEarningsAccumulatedLosses 2025-09-30 15169123 d:RetainedEarningsAccumulatedLosses 2024-09-30 15169123 c:FRS102 2024-10-01 2025-09-30 15169123 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15169123 c:FullAccounts 2024-10-01 2025-09-30 15169123 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15169123 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-09-30 15169123 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15169123 ITSCRYPTO LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
ITSCRYPTO LTD REGISTERED NUMBER: 15169123 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | (46,262) |  | 33,848
|  |  | (46,262) |  | 33,848
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 19,519 |  | 6,119 |
Cash at bank and in hand | 6 | 65,220 |  | 13,762 |
|  | 84,739 |  | 19,881 |
Creditors: amounts falling due within one year | 7 | (10,154) |  | (25,915) |
Net current assets/(liabilities) |  |  | 74,585 |  | (6,034)
Total assets less current liabilities |  |  | 28,323 |  | 27,814
Net assets |  |  | 28,323 |  | 27,814
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 28,313 |  | 27,804
|  |  | 28,323 |  | 27,814
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 comprehensive income 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 7 July 2026. Page 1
ITSCRYPTO LTD REGISTERED NUMBER: 15169123 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
Martin Masser
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ITSCRYPTO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Itscrypto Ltd is a private company limited by shares and incorporated in England & Wales (registered number:15169123). The registered office is 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ The principal activity of the Company is that of business and domestic consultancy services. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 | 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 3
ITSCRYPTO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 4
ITSCRYPTO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Digital assets
|  | £
| Cost |
| At 1 October 2024 | 33,848
| Additions | 52,007
| Disposals | (132,117)
| At 30 September 2025 | (46,262)
| Net book value |
| At 30 September 2025 | (46,262)
| At 30 September 2024 | 33,848
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 19,519 | 6,119
|  | 19,519 | 6,119
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 65,220 | 13,762
|  | 65,220 | 13,762
Page 5
ITSCRYPTO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 15,946
| Other creditors | 10,154 | 9,969
|  | 10,154 | 25,915
Page 6