Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 2025-05-01 false 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10707990 2025-05-01 2026-04-30 10707990 2024-05-01 2025-04-30 10707990 2026-04-30 10707990 2025-04-30 10707990 2024-05-01 10707990 c:Director1 2025-05-01 2026-04-30 10707990 d:CurrentFinancialInstruments 2026-04-30 10707990 d:CurrentFinancialInstruments 2025-04-30 10707990 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 10707990 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 10707990 d:ShareCapital 2026-04-30 10707990 d:ShareCapital 2025-04-30 10707990 d:RetainedEarningsAccumulatedLosses 2026-04-30 10707990 d:RetainedEarningsAccumulatedLosses 2025-04-30 10707990 c:OrdinaryShareClass1 2025-05-01 2026-04-30 10707990 c:OrdinaryShareClass1 2026-04-30 10707990 c:FRS102 2025-05-01 2026-04-30 10707990 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10707990 c:FullAccounts 2025-05-01 2026-04-30 10707990 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10707990 6 2025-05-01 2026-04-30 10707990 d:TaxLossesCarry-forwardsDeferredTax 2026-04-30 10707990 d:TaxLossesCarry-forwardsDeferredTax 2025-04-30 10707990 d:OtherDeferredTax 2026-04-30 10707990 d:OtherDeferredTax 2025-04-30 10707990 2 2026-04-30 10707990 2 2025-04-30 10707990 f:PoundSterling 2025-05-01 2026-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10707990 SKALEGO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
SKALEGO LIMITED REGISTERED NUMBER: 10707990 BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 132,543 |  | 130,150
|  |  | 132,543 |  | 130,150
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 14,770 |  | 17,806 |
Cash at bank and in hand |  | 10,859 |  | 15,172 |
|  | 25,629 |  | 32,978 |
Creditors: amounts falling due within one year | 6 | (144,996) |  | (156,663) |
Net current liabilities |  |  | (119,367) |  | (123,685)
Total assets less current liabilities |  |  | 13,176 |  | 6,465
Net assets |  |  | 13,176 |  | 6,465
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 5,000 |  | 5,000
Profit and loss account |  |  | 8,176 |  | 1,465
|  |  | 13,176 |  | 6,465
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SKALEGO LIMITED REGISTERED NUMBER: 10707990 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 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 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:
................................................ Mr H Patricot
Director
Date: 18 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SKALEGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | GENERAL INFORMATION
Skalego Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Number 22 Mount Ephraim, Tunbridge Wells, TN4 8AS. This Company is not part of a group. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 the Statement of Income and Retained Earnings 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 Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
SKALEGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | 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.
| 2.4 | VALUATION OF INVESTMENTS
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 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. Page 4
SKALEGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | FIXED ASSET INVESTMENTS
|  | Unlisted investments
|  | £
| Cost |
| At 1 May 2025 | 556,681
| Foreign exchange movement | 2,393
| At 30 April 2026 | 559,074
| Impairment |
| At 1 May 2025 | 426,531
| At 30 April 2026 | 426,531
| Net book value |
| At 30 April 2026 | 132,543
| At 30 April 2025 | 130,150
5. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,100 | 1,100
| Deferred taxation | 13,670 | 16,706
|  | 14,770 | 17,806
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SKALEGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 141,996 | 153,843
| Accruals and deferred income | 3,000 | 2,820
|  | 144,996 | 156,663
7. | DEFERRED TAXATION
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 16,706 | 12,651
| Charged to profit or loss | (3,036) | 4,055
| At end of year | 13,670 | 16,706
| The deferred tax asset is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Tax losses carried forward | 1,078 | 3,515
| Revaluation of fixed asset investments | 12,592 | 13,191
|  | 13,670 | 16,706
8. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5,000 Ordinary shares of £1 each | 5,000 | 5,000
9. | RELATED PARTY TRANSACTIONS
| During the year the Company operated a loan with the director of the Company. The amount payable to the director of the Company at the year end was £141,996 (2025 - £153,843). This loan is interest free and repayable on demand.
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