Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 4 2024-10-01 false No description of principal activity 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15287266 2024-10-01 2025-09-30 15287266 2023-11-15 2024-09-30 15287266 2025-09-30 15287266 2024-09-30 15287266 c:Director1 2024-10-01 2025-09-30 15287266 d:ComputerEquipment 2024-10-01 2025-09-30 15287266 d:ComputerEquipment 2025-09-30 15287266 d:ComputerEquipment 2024-09-30 15287266 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 15287266 d:OtherPropertyPlantEquipment 2025-09-30 15287266 d:OtherPropertyPlantEquipment 2024-09-30 15287266 d:CurrentFinancialInstruments 2025-09-30 15287266 d:CurrentFinancialInstruments 2024-09-30 15287266 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15287266 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15287266 d:ShareCapital 2024-10-01 2025-09-30 15287266 d:ShareCapital 2025-09-30 15287266 d:ShareCapital 2023-11-15 2024-09-30 15287266 d:ShareCapital 2024-09-30 15287266 d:SharePremium 2024-10-01 2025-09-30 15287266 d:SharePremium 2025-09-30 15287266 d:SharePremium 2023-11-15 2024-09-30 15287266 d:SharePremium 2024-09-30 15287266 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 15287266 d:RetainedEarningsAccumulatedLosses 2025-09-30 15287266 d:RetainedEarningsAccumulatedLosses 2023-11-15 2024-09-30 15287266 d:RetainedEarningsAccumulatedLosses 2024-09-30 15287266 c:FRS102 2024-10-01 2025-09-30 15287266 c:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15287266 c:FullAccounts 2024-10-01 2025-09-30 15287266 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15287266 2 2024-10-01 2025-09-30 15287266 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15287266 PILLARANGEL LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
PILLARANGEL LTD ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PILLARANGEL LTD FOR THE PERIOD ENDED 30 SEPTEMBER 2025 You consider that the Company is exempt from an audit for the year ended 30 September 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Paperchase Business Services Ltd The Courtyard 14A Sydenham Road Croydon London CR0 2EE 6 July 2026 Page 1
PILLARANGEL LTD REGISTERED NUMBER: 15287266 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 37,605 |  | -
|  |  | 37,605 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,041,737 |  | 183,493 |
Cash at bank and in hand | 6 | 1,012,159 |  | 917,889 |
|  | 3,053,896 |  | 1,101,382 |
Creditors: amounts falling due within one year | 7 | (2,414,699) |  | (163,338) |
Net current assets |  |  | 639,197 |  | 938,044
Total assets less current liabilities |  |  | 676,802 |  | 938,044
Net assets |  |  | 676,802 |  | 938,044
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 133 |  | 133
Share premium account |  |  | 999,967 |  | 999,967
Profit and loss account |  |  | (323,298) |  | (62,056)
|  |  | 676,802 |  | 938,044
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 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 by: Page 2
PILLARANGEL LTD REGISTERED NUMBER: 15287266 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
................................................ Desmond Antony Lalith Gunewardena
Director
Date: 6 July 2026
The notes on pages 6 to 9 form part of these financial statements. Page 3
PILLARANGEL LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2024 | 133 | 999,967 | (62,056) | 938,044
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (261,242) | (261,242)
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | (261,242) | (261,242)
Total transactions with owners | - | - | - | -
At 30 September 2025 | 133 | 999,967 | (323,298) | 676,802
| The notes on pages 6 to 9 form part of these financial statements.
Page 4
PILLARANGEL LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
Comprehensive income for the period |  |  |  |
Loss for the period | - | - | (62,056) | (62,056)
Other comprehensive income for the period | - | - | - | -
Total comprehensive income for the period | - | - | (62,056) | (62,056)
Contributions by and distributions to owners |  |  |  |
Shares issued during the period | 133 | 999,967 | - | 1,000,100
Total transactions with owners | 133 | 999,967 | - | 1,000,100
At 30 September 2024 | 133 | 999,967 | (62,056) | 938,044
| The notes on pages 6 to 9 form part of these financial statements.
Page 5
PILLARANGEL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Pillarangel Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 15287266 Registered office: The Mezzanine, First Floor, Royal Exchange, London, England, EC3V 3LQ 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 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | 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 6
PILLARANGEL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
|  |  |  | Leasehold Improvement | - | 10% |
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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 0).
Page 7
PILLARANGEL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment | Leasehold Improvement | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 2,605 | 35,000 | 37,605
| At 30 September 2025 | 2,605 | 35,000 | 37,605
| Net book value |  |  |
| At 30 September 2025 | 2,605 | 35,000 | 37,605
| At 30 September 2024 | - | - | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,041,637 | 183,393
| Called up share capital not paid | 100 | 100
|  | 2,041,737 | 183,493
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,012,159 | 917,889
|  | 1,012,159 | 917,889
Page 8
PILLARANGEL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,408,491 | 158,183
| Amounts owed to group undertakings | 5,708 | 4,655
| Accruals and deferred income | 500 | 500
|  | 2,414,699 | 163,338
8. | Controlling party
The Parent company is Angeltopco ltd, a company incorporated in England and Wales.
9. | Landlord Contribution Facilities
The Company has landlord contribution facilities totalling £8.46m to support capital and remedial expenditure. At the reporting date, £7.84m had been drawn, and post year end £0.62m available to be claimed against qualifying future expenditure.
Page 9