Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 true 3 3 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10795381 2025-01-01 2025-12-31 10795381 2024-01-01 2024-12-31 10795381 2025-12-31 10795381 2024-12-31 10795381 c:Director3 2025-01-01 2025-12-31 10795381 d:CurrentFinancialInstruments 2025-12-31 10795381 d:CurrentFinancialInstruments 2024-12-31 10795381 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10795381 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10795381 d:ShareCapital 2025-12-31 10795381 d:ShareCapital 2024-12-31 10795381 d:RetainedEarningsAccumulatedLosses 2025-12-31 10795381 d:RetainedEarningsAccumulatedLosses 2024-12-31 10795381 c:OrdinaryShareClass1 2025-01-01 2025-12-31 10795381 c:OrdinaryShareClass1 2025-12-31 10795381 c:OrdinaryShareClass2 2025-01-01 2025-12-31 10795381 c:OrdinaryShareClass2 2025-12-31 10795381 c:OrdinaryShareClass3 2025-01-01 2025-12-31 10795381 c:OrdinaryShareClass3 2025-12-31 10795381 c:FRS102 2025-01-01 2025-12-31 10795381 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10795381 c:FullAccounts 2025-01-01 2025-12-31 10795381 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10795381 d:Subsidiary1 2025-01-01 2025-12-31 10795381 d:Subsidiary1 1 2025-01-01 2025-12-31 10795381 6 2025-01-01 2025-12-31 10795381 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10795381 CORUSCANT ASSETS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CORUSCANT ASSETS LTD REGISTERED NUMBER: 10795381 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 10,001 |  | 10,001
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 55,994 |  | 57,768 |
Cash at bank and in hand |  | 1 |  | 1 |
|  | 55,995 |  | 57,769 |
Creditors: amounts falling due within one year | 6 | (1,680) |  | (1,560) |
Net current assets |  |  | 54,315 |  | 56,209
Net assets |  |  | 64,316 |  | 66,210
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 10,002 |  | 10,002
Profit and loss account |  |  | 54,314 |  | 56,208
|  |  | 64,316 |  | 66,210
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:
A Chavda
Director
Date: 9 July 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
CORUSCANT ASSETS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Coruscant Assets Ltd is a private company, limited by shares, and incorporated in England and Wales. The address of its registered office is Suite 1, 1a St Johns Wood Park, London, NW8 6QS. The financial statements are presented in Pound Sterling which is the functional currency of the company. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated financial statements.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
| 2.7 | 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 receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 Page 2
CORUSCANT ASSETS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. 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 payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables 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.
| 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 average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 10,001
| At 31 December 2025 | 10,001
Page 3
CORUSCANT ASSETS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Tabora Ltd | England and Wales | Property investment | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 55,994 | 57,768
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,680 | 1,560
Page 4
CORUSCANT ASSETS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3,334 Ordinary A shares of £1 each | 3,334 | 3,334
|  | 3,334 Ordinary B shares of £1 each | 3,334 | 3,334
|  | 3,334 Ordinary C shares of £1 each | 3,334 | 3,334
|  |  | 10,002 | 10,002
8. | Related party transactions
| The company has taken advantage of the exemption afforded by FRS 102 not to disclose transactions or balances with the other wholly owned members of the group.
Page 5