Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 2024-10-01 No description of principal activity 0 true false 15261956 2024-10-01 2025-09-30 15261956 2023-11-06 2024-09-30 15261956 2025-09-30 15261956 2024-09-30 15261956 c:Director1 2024-10-01 2025-09-30 15261956 d:CurrentFinancialInstruments 2025-09-30 15261956 d:CurrentFinancialInstruments 2024-09-30 15261956 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15261956 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15261956 d:ShareCapital 2024-10-01 2025-09-30 15261956 d:ShareCapital 2025-09-30 15261956 d:ShareCapital 2023-11-06 2024-09-30 15261956 d:ShareCapital 2024-09-30 15261956 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 15261956 d:RetainedEarningsAccumulatedLosses 2025-09-30 15261956 d:RetainedEarningsAccumulatedLosses 2023-11-06 2024-09-30 15261956 d:RetainedEarningsAccumulatedLosses 2024-09-30 15261956 c:FRS102 2024-10-01 2025-09-30 15261956 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15261956 c:FullAccounts 2024-10-01 2025-09-30 15261956 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15261956 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 15261956 ANGELTOPCO LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
ANGELTOPCO LTD REGISTERED NUMBER: 15261956 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2 |  | 3
|  |  | 2 |  | 3
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 768,196 |  | 842,031 |
Cash at bank and in hand | 6 | 718 |  | 2,193 |
|  | 768,914 |  | 844,224 |
Creditors: amounts falling due within one year | 7 | (839,471) |  | (851,670) |
Net current liabilities |  |  | (70,557) |  | (7,446)
Total assets less current liabilities |  |  | (70,555) |  | (7,443)
Net liabilities |  |  | (70,555) |  | (7,443)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (70,556) |  | (7,444)
|  |  | (70,555) |  | (7,443)
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 profit and loss account 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 6 July 2026. Page 1
ANGELTOPCO LTD REGISTERED NUMBER: 15261956 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
................................................ Desmond Antony Lalith Gunewardena
Director
The notes on pages 5 to 7 form part of these financial statements. Page 2
ANGELTOPCO LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2024 | 1 | (7,444) | (7,443)
Comprehensive income for the year |  |  |
Loss for the year | - | (63,112) | (63,112)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (63,112) | (63,112)
Total transactions with owners | - | - | -
At 30 September 2025 | 1 | (70,556) | (70,555)
| The notes on pages 5 to 7 form part of these financial statements.
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ANGELTOPCO LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Loss for the period | - | (7,444) | (7,444)
Other comprehensive income for the period | - | - | -
Total comprehensive income for the period | - | (7,444) | (7,444)
Contributions by and distributions to owners |  |  |
Shares issued during the period | 1 | - | 1
Total transactions with owners | 1 | - | 1
At 30 September 2024 | 1 | (7,444) | (7,443)
| The notes on pages 5 to 7 form part of these financial statements.
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ANGELTOPCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Angeltopco Limited is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England and Wales. The registration number and office address are as below: Registered number : 15261956 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 | 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.
| 2.3 | 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.
| 2.4 | 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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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ANGELTOPCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 3
| Disposals | (1)
| At 30 September 2025 | 2
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 767,343 | 841,658
| Other Debtors | 853 | 372
| Called up share capital not paid | - | 1
|  | 768,196 | 842,031
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 718 | 2,193
|  | 718 | 2,193
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ANGELTOPCO 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 | - | 2,199
| Amounts owed to group undertakings | 1 | 1
| Directors loan account | 838,970 | 848,970
| Accruals and deferred income | 500 | 500
|  | 839,471 | 851,670
8. | Controlling party
Mr. Desmond Antony Lalith is the ultimate controlling party of the Group through his ownership and control of Angeltopco Ltd. Angeltopco Ltd is the immediate parent company of following companies- • REXANGEL LTD • PILLARANGEL LTD • D3COLLECTIVE LIMITED
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