Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 2025-05-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false Act as a holding company 0 0 false true false 08983540 2025-05-01 2026-04-30 08983540 2024-05-01 2025-04-30 08983540 2026-04-30 08983540 2025-04-30 08983540 c:Director1 2025-05-01 2026-04-30 08983540 d:CurrentFinancialInstruments 2026-04-30 08983540 d:CurrentFinancialInstruments 2025-04-30 08983540 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 08983540 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 08983540 d:ShareCapital 2026-04-30 08983540 d:ShareCapital 2025-04-30 08983540 d:RetainedEarningsAccumulatedLosses 2026-04-30 08983540 d:RetainedEarningsAccumulatedLosses 2025-04-30 08983540 c:FRS102 2025-05-01 2026-04-30 08983540 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08983540 c:FullAccounts 2025-05-01 2026-04-30 08983540 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08983540 6 2025-05-01 2026-04-30 08983540 e:PoundSterling 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure

Registered number: 08983540 PERORA HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
PERORA HOLDINGS LIMITED REGISTERED NUMBER: 08983540 BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1 |  | 1
|  |  | 1 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 971 |  | 479 |
Cash at bank and in hand |  | 400 |  | 680 |
|  | 1,371 |  | 1,159 |
Creditors: amounts falling due within one year | 6 | (390) |  | (378) |
Net current assets |  |  | 981 |  | 781
Total assets less current liabilities |  |  | 982 |  | 782
Net assets |  |  | 982 |  | 782
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 980 |  | 780
|  |  | 982 |  | 782
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PERORA HOLDINGS LIMITED REGISTERED NUMBER: 08983540 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 and delivered 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 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 6 form part of these financial statements. Page 2
PERORA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Perora Holdings Limited is a private company, limited by shares, registered in England and Wales (08983540). The company's registered address 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Current and deferred 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. 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 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.
| 2.3 | 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. Page 3
PERORA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 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. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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. 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. Derecognition of financial instruments Page 4
PERORA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
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.
| 2.8 | 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.
| 2.9 | Group account
The company has not prepared group accounts because it has taken advantage of the exemption in the Companies Act 2006 conferred on small groups.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
4. | Fixed asset investments
|  | Shares in group undertakings
|  | £
| Cost or valuation |
| At 1 May 2025 | 1
| At 30 April 2026 | 1
| The investment consists of 100% of the ordinary share capital of Perora Limited.
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PERORA HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amount owed by associated undertaking | 971 | 479
|  | 971 | 479
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals | 390 | 378
|  | 390 | 378
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