Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity 2 2025-01-01 false 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02767164 2025-01-01 2025-12-31 02767164 2024-01-01 2024-12-31 02767164 2025-12-31 02767164 2024-12-31 02767164 c:Director1 2025-01-01 2025-12-31 02767164 d:Buildings 2025-01-01 2025-12-31 02767164 d:Buildings 2025-12-31 02767164 d:Buildings 2024-12-31 02767164 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02767164 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 02767164 d:PlantMachinery 2025-01-01 2025-12-31 02767164 d:FurnitureFittings 2025-01-01 2025-12-31 02767164 d:OfficeEquipment 2025-01-01 2025-12-31 02767164 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 02767164 d:OtherPropertyPlantEquipment 2025-12-31 02767164 d:OtherPropertyPlantEquipment 2024-12-31 02767164 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02767164 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02767164 d:CurrentFinancialInstruments 2025-12-31 02767164 d:CurrentFinancialInstruments 2024-12-31 02767164 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02767164 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02767164 d:ShareCapital 2025-12-31 02767164 d:ShareCapital 2024-12-31 02767164 d:RetainedEarningsAccumulatedLosses 2025-12-31 02767164 d:RetainedEarningsAccumulatedLosses 2024-12-31 02767164 c:OrdinaryShareClass1 2025-01-01 2025-12-31 02767164 c:OrdinaryShareClass1 2025-12-31 02767164 c:OrdinaryShareClass1 2024-12-31 02767164 c:FRS102 2025-01-01 2025-12-31 02767164 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02767164 c:FullAccounts 2025-01-01 2025-12-31 02767164 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02767164 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 02767164 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 02767164 2 2025-01-01 2025-12-31 02767164 6 2025-01-01 2025-12-31 02767164 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02767164 SEVEN DIALS (FASHION) CO. LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SEVEN DIALS (FASHION) CO. LIMITED REGISTERED NUMBER: 02767164 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 127,115 |  | 22,592
Investments | 5 |  | 40,001 |  | 40,001
|  |  | 167,116 |  | 62,593
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 14,817 |  | 5,915 |
Cash at bank and in hand |  | 62,375 |  | 67,957 |
|  | 77,192 |  | 73,872 |
Creditors: amounts falling due within one year | 7 | (175,803) |  | (40,736) |
Net current (liabilities)/assets |  |  | (98,611) |  | 33,136
Total assets less current liabilities |  |  | 68,505 |  | 95,729
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (1,315) |  | (880) |
|  |  | (1,315) |  | (880)
Net assets |  |  | 67,190 |  | 94,849
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 67,090 |  | 94,749
|  |  | 67,190 |  | 94,849
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SEVEN DIALS (FASHION) CO. LIMITED REGISTERED NUMBER: 02767164 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 her 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 on 8 July 2026.
G M Lusty
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | 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.
| 1.3 | 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. Page 3
SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 1.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.6 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 1.7 | 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 reporting 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 reporting 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 reporting date. Page 4
SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.8 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Use for revalued assets only | - |
|  |  |  | Plant & Machinery | - | 20% reducing balance
|  |  |  | Fixtures & Fittings | - | 25% reducing balance
|  |  |  | Office Equipment | - | 33% reducing balance
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.
| 1.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 1.10 | 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.
| 1.11 | 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.
| 1.12 | 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.
| 1.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2. | General information
Seven Dials (Fashion) Co.Limited is a private company, limited by shares and incorporated in England. Its registered number is: 02767164 The address of its Registered office is: Invision House Wilbury Way Hitchin Hertfordshire SG4 0TY
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | TANGIBLE FIXED ASSETS
|  | Land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | - | 89,496 | 89,496
| Additions | 122,428 | 4,841 | 127,269
| At 31 December 2025 | 122,428 | 94,337 | 216,765
| Depreciation |  |  |
| At 1 January 2025 | - | 66,905 | 66,905
| Charge for the year on owned assets | 20,403 | 2,342 | 22,745
| At 31 December 2025 | 20,403 | 69,247 | 89,650
| Net book value |  |  |
| At 31 December 2025 | 102,025 | 25,090 | 127,115
| At 31 December 2024 | - | 22,592 | 22,592
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SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 40,001
| At 31 December 2025 | 40,001
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 4,974
| Other debtors | 14,817 | 941
|  | 14,817 | 5,915
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 62 | 2,124
| Amounts owed to related parties | 2,568 | 2,568
| Corporation tax | 689 | 689
| Other taxation and social security | 863 | 2,497
| Other creditors | 169,746 | 30,983
| Accruals and deferred income | 1,875 | 1,875
|  | 175,803 | 40,736
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SEVEN DIALS (FASHION) CO. LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (880)
| Charged to profit or loss | (435)
| At end of year | (1,315)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,315) | (880)
|  | (1,315) | (880)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | 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 £773 (2024 - £60,553).
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