Caseware UK (AP4) 2025.0.111 2025.0.111 2024-12-31 2024-12-31 2024-01-01 false Other building completion and finishing 4 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05668631 2024-01-01 2024-12-31 05668631 2023-01-01 2023-12-31 05668631 2024-12-31 05668631 2023-12-31 05668631 2023-01-01 05668631 c:Director2 2024-01-01 2024-12-31 05668631 d:OfficeEquipment 2024-01-01 2024-12-31 05668631 d:OfficeEquipment 2024-12-31 05668631 d:OfficeEquipment 2023-12-31 05668631 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05668631 d:CurrentFinancialInstruments 2024-12-31 05668631 d:CurrentFinancialInstruments 2023-12-31 05668631 d:Non-currentFinancialInstruments 2024-12-31 05668631 d:Non-currentFinancialInstruments 2023-12-31 05668631 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05668631 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05668631 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05668631 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05668631 d:ShareCapital 2024-12-31 05668631 d:ShareCapital 2023-12-31 05668631 d:RetainedEarningsAccumulatedLosses 2024-12-31 05668631 d:RetainedEarningsAccumulatedLosses 2023-12-31 05668631 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 05668631 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05668631 c:OrdinaryShareClass1 2024-01-01 2024-12-31 05668631 c:OrdinaryShareClass1 2024-12-31 05668631 c:OrdinaryShareClass1 2023-12-31 05668631 c:FRS102 2024-01-01 2024-12-31 05668631 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05668631 c:FullAccounts 2024-01-01 2024-12-31 05668631 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05668631 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05668631 ROMERO UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ROMERO UK LIMITED REGISTERED NUMBER: 05668631 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Notes |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | - |  | 13
|  |  | - |  | 13
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 499,074 |  | 1,135,926 |
Cash at bank and in hand |  | 29,928 |  | 66,394 |
|  | 529,002 |  | 1,202,320 |
Creditors: amounts falling due within one year | 6 | (327,962) |  | (485,933) |
NET CURRENT ASSETS |  |  | 201,040 |  | 716,387
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 201,040 |  | 716,400
Creditors: amounts falling due after more than one year | 7 |  | (119,700) |  | (509,228)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 8 | - |  | (4) |
|  |  | - |  | (4)
NET ASSETS |  |  | 81,340 |  | 207,168
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 300 |  | 300
Profit and loss account |  |  | 81,040 |  | 206,868
SHAREHOLDERS' FUNDS |  |  | 81,340 |  | 207,168
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ROMERO UK LIMITED REGISTERED NUMBER: 05668631 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 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 of Directors and were signed on its behalf by:
Mr J Romero Munoz
Director
Date: 10 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
ROMERO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Romero UK Limited (the "Company") is a private company limited by shares and incorporated in England and Wales. Its registered office is 50-60 Station Road, Cambridge, CB1 2JH. The principal trading address is 38 Cambridge Place, Cambridge, CB2 1NS. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 Sterling. 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. Exchange gains and losses are recognised in the Statement of Income and Retained Earnings.
| 2.3 | TURNOVER
Turnover, derived from construction contracts, comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.4 | 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. Page 3
ROMERO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. 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.
| 2.6 | 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:
|  |  |  | Office equipment | - | 25% | straight line
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.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Page 4
ROMERO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | 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.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities 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 the Directors, during the year was 4 (2023 - 5).
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST |
| At 1 January 2024 | 6,337
| At 31 December 2024 | 6,337
| DEPRECIATION |
| At 1 January 2024 | 6,324
| Charge for the year | 13
| At 31 December 2024 | 6,337
| NET BOOK VALUE |
| At 31 December 2024 | -
| At 31 December 2023 | 13
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ROMERO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 349,182 | 411,970
| Amounts owed by joint ventures and associated undertakings | 131,588 | 668,520
| Other debtors | 10,403 | 44,948
| Prepayments and accrued income | 7,901 | 10,488
|  | 499,074 | 1,135,926
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 11,659 | 439,655
| Amounts owed to other participating interests | 236,049 | -
| Other taxation and social security | 79,260 | 5,429
| Other creditors | 751 | 1,680
| Accruals and deferred income | 243 | 39,169
|  | 327,962 | 485,933
| Included within other creditors are amounts due to defined contribution pension schemes of £356 (2023 - £604).
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 119,700 | 509,228
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ROMERO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | DEFERRED TAXATION
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (4) | (30)
| Charged to profit or loss | 4 | 26
| AT END OF YEAR | - | (4)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (4)
|  | - | (4)
9. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 300 (2023 - 300) Ordinary shares of £1.00 each | 300 | 300
10.OTHER FINANCIAL COMMITMENTS At the balance sheet date the company had other financial commitments totalling £50,761 (2023 - £65,662) in respect of operating lease agreements into which it had entered.
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