Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 false No description of principal activity 13 9 false true 14677116 2025-01-01 2025-12-31 14677116 2024-01-01 2024-12-31 14677116 2025-12-31 14677116 2024-12-31 14677116 6 2025-01-01 2025-12-31 14677116 6 2024-01-01 2024-12-31 14677116 d:Director3 2025-01-01 2025-12-31 14677116 e:Buildings e:LongLeaseholdAssets 2025-01-01 2025-12-31 14677116 e:Buildings e:LongLeaseholdAssets 2025-12-31 14677116 e:Buildings e:LongLeaseholdAssets 2024-12-31 14677116 e:PlantMachinery 2025-01-01 2025-12-31 14677116 e:PlantMachinery 2025-12-31 14677116 e:PlantMachinery 2024-12-31 14677116 e:PlantMachinery e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14677116 e:FurnitureFittings 2025-01-01 2025-12-31 14677116 e:FurnitureFittings 2025-12-31 14677116 e:FurnitureFittings 2024-12-31 14677116 e:FurnitureFittings e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14677116 e:OfficeEquipment 2025-01-01 2025-12-31 14677116 e:OfficeEquipment 2025-12-31 14677116 e:OfficeEquipment 2024-12-31 14677116 e:OfficeEquipment e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14677116 e:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 14677116 e:OtherPropertyPlantEquipment 2025-12-31 14677116 e:OtherPropertyPlantEquipment 2024-12-31 14677116 e:OtherPropertyPlantEquipment e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14677116 e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14677116 e:CurrentFinancialInstruments 2025-12-31 14677116 e:CurrentFinancialInstruments 2024-12-31 14677116 e:CurrentFinancialInstruments e:WithinOneYear 2025-12-31 14677116 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 14677116 e:UKTax 2025-01-01 2025-12-31 14677116 e:UKTax 2024-01-01 2024-12-31 14677116 e:ShareCapital 2025-12-31 14677116 e:ShareCapital 2024-12-31 14677116 e:RetainedEarningsAccumulatedLosses 2025-12-31 14677116 e:RetainedEarningsAccumulatedLosses 2024-12-31 14677116 d:FRS102 2025-01-01 2025-12-31 14677116 d:Audited 2025-01-01 2025-12-31 14677116 d:FullAccounts 2025-01-01 2025-12-31 14677116 d:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14677116 d:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14677116 2 2025-01-01 2025-12-31 14677116 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14677116 GREENER POWER SOLUTIONS LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
GREENER POWER SOLUTIONS LTD REGISTERED NUMBER: 14677116 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 32,507 |  | 29,397
|  |  | 32,507 |  | 29,397
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,596,669 |  | 1,989,773 |
Cash at bank and in hand | 7 | 737,343 |  | 521,121 |
|  | 2,334,012 |  | 2,510,894 |
Creditors: amounts falling due within one year | 8 | (2,038,953) |  | (2,419,218) |
Net current assets |  |  | 295,059 |  | 91,676
Total assets less current liabilities |  |  | 327,566 |  | 121,073
Net assets |  |  | 327,566 |  | 121,073
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 327,466 |  | 120,973
|  |  | 327,566 |  | 121,073
Page 1
GREENER POWER SOLUTIONS LTD REGISTERED NUMBER: 14677116 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 by:
S Dekker
Director
Date: 17 July 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Greener Power Solutions Limited is a private company limited by shares and incorporated in England (registered number: 14677116). The registered office address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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.
| 2.7 | 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 4
GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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. 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:
|  |  |  | Long-term leasehold property | - | 10% |
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Office equipment | - | 20% |
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 13 (2024 - 9).
Page 5
GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 69,708 | 30,863
| Total current tax | 69,708 | 30,863
| Factors affecting tax charge for the year
| The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%) as set out below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 276,201 | 190,300
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 69,050 | 47,575
| Effects of: |  |
| Expenses not deductible for tax purposes, other than goodwill amortisation and impairment | 1,435 | 275
| Capital allowances for year in excess of depreciation | (777) | (7,349)
| Utilisation of tax losses | - | (9,616)
| Marginal relief | - | (22)
| Total tax charge for the year | 69,708 | 30,863
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 6

|  | GREENER POWER SOLUTIONS LTD |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 January 2025 | 4,645 | - | 6,757 | 7,241 | 11,717 | 30,360
| Additions | - | 11,717 | 8,260 | 1,824 | - | 21,801
| Disposals | - | - | - | - | (11,717) | (11,717)
| At 31 December 2025 | 4,645 | 11,717 | 15,017 | 9,065 | - | 40,444
| Depreciation |  |  |  |  |  |
| At 1 January 2025 | 174 | - | 390 | 399 | - | 963
| Charge for the year on owned assets | 465 | 2,148 | 2,637 | 1,724 | - | 6,974
| At 31 December 2025 | 639 | 2,148 | 3,027 | 2,123 | - | 7,937
| Net book value |  |  |  |  |  |
| At 31 December 2025 | 4,006 | 9,569 | 11,990 | 6,942 | - | 32,507
| At 31 December 2024 | 4,471 | - | 6,367 | 6,842 | 11,717 | 29,397
Page 7

GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,539,637 | 1,918,655
| Other debtors | 18,129 | 28,544
| Prepayments and accrued income | 38,903 | 42,574
|  | 1,596,669 | 1,989,773
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 737,343 | 521,121
|  | 737,343 | 521,121
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 14,062 | 47,310
| Amounts owed to group undertakings | 1,394,533 | 1,862,091
| Corporation tax | 69,708 | 30,863
| Other taxation and social security | 361,391 | 347,519
| Other creditors | 4,939 | 25,656
| Accruals and deferred income | 194,320 | 105,779
|  | 2,038,953 | 2,419,218
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £27,256 (2024 - £17,630). Contributions totalling £4,939 (2024 - £4,451) were payable to the fund at the balance sheet date and are included in creditors. Page 8
GREENER POWER SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Controlling party
The immediate controlling party is Greener Power Solutions B.V., a private company incorporated in the Netherlands, by virtue of its 100% shareholding. The registered office address is Joop Geesinkweg 901–999, 1114 AB Amsterdam-Duivendrecht, The Netherlands. The ultimate controlling party is Orange Power Holdings B.V., a private company incorporated in the Netherlands. The registered office address is Schiphol Boulevard 269, Toren D, 10th Floor, 1118 BH Schiphol, The Netherlands.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 17 July 2026 by (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.
Page 9