Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false true 2025-01-01 false Organising Art Exhibitions and Art Sales 8 6 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04769049 2025-01-01 2025-12-31 04769049 2024-01-01 2024-12-31 04769049 2025-12-31 04769049 2024-12-31 04769049 c:Director1 2025-01-01 2025-12-31 04769049 d:OfficeEquipment 2025-01-01 2025-12-31 04769049 d:OfficeEquipment 2025-12-31 04769049 d:OfficeEquipment 2024-12-31 04769049 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04769049 d:ComputerEquipment 2025-01-01 2025-12-31 04769049 d:ComputerEquipment 2025-12-31 04769049 d:ComputerEquipment 2024-12-31 04769049 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04769049 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04769049 d:CurrentFinancialInstruments 2025-12-31 04769049 d:CurrentFinancialInstruments 2024-12-31 04769049 d:Non-currentFinancialInstruments 2025-12-31 04769049 d:Non-currentFinancialInstruments 2024-12-31 04769049 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04769049 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04769049 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 04769049 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04769049 d:ShareCapital 2025-12-31 04769049 d:ShareCapital 2024-12-31 04769049 d:RetainedEarningsAccumulatedLosses 2025-12-31 04769049 d:RetainedEarningsAccumulatedLosses 2024-12-31 04769049 c:OrdinaryShareClass1 2025-01-01 2025-12-31 04769049 c:OrdinaryShareClass1 2025-12-31 04769049 c:FRS102 2025-01-01 2025-12-31 04769049 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04769049 c:FullAccounts 2025-01-01 2025-12-31 04769049 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04769049 6 2025-01-01 2025-12-31 04769049 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04769049 EVERYTHING LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
EVERYTHING LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
EVERYTHING LTD REGISTERED NUMBER:04769049
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 959 |  | 2,322
Investments | 5 |  | - |  | 1
|  |  | 959 |  | 2,323
Current assets |  |  |  |  |
Stocks |  | 3,517,656 |  | 2,266,768 |
Debtors: amounts falling due within one year | 6 | 915,443 |  | 958,885 |
Cash at bank and in hand |  | 56,310 |  | 198,417 |
|  | 4,489,409 |  | 3,424,070 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (8,390,654) |  | (7,140,131) |
Net current liabilities |  |  | (3,901,245) |  | (3,716,061)
Total assets less current liabilities |  |  | (3,900,286) |  | (3,713,738)
Creditors: amounts falling due after more than one year | 8 |  | (3,482,713) |  | (2,710,326)
Net liabilities |  |  | (7,382,999) |  | (6,424,064)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and loss account |  |  | (7,383,999) |  | (6,425,064)
|  |  | (7,382,999) |  | (6,424,064)
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. Page 1
EVERYTHING LTD REGISTERED NUMBER:04769049
STATEMENT OF FINANCIAL POSITION (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 statement of comprehensive income 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 22 July 2026.
T H Shutes
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
EVERYTHING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Everything Ltd is a private limited liability company incorporated in England & Wales, with its registered office at 2nd Floor, Connaught House, 1-3 Mount Street, (entrance via Davies Street), London, W1K 3NB. Its principal place of business is at 44 Baker Street, London, W1U 7AL. The principal activities of the Company are those of organising art exhibitions and art sales. 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 | Going concern
As at 31 December 2025, the Company had accumulated losses of £7,383,999 (2024 - £6,425,064). The director has prepared projected cashflow forecasts and based on these and the continued support of the Company's principal loan creditor, the director is satisfied that the Company will continue to be able to meet all of its financial liabilities as they fall due for at least the period ending twelve months from the date of his approval of these financial statements. Accordingly the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
The functional and presentational currency of the Company is £ Sterling. 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.
| 2.4 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax. Turnover is recognised in the period in which the service is provided.
| 2.5 | Pensions
Defined contribution pension plan The Company contributes to 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 the Statement of Comprehensive Income 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. Page 3
EVERYTHING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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 reporting date in the countries where the Company operates and generates income.
| 2.7 | 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% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct purchase costs.
| 2.10 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions. Page 4
EVERYTHING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 6).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
| Cost |  |  |
| At 1 January 2025 | 18,826 | 2,864 | 21,690
| At 31 December 2025 | 18,826 | 2,864 | 21,690
| Depreciation |  |  |
| At 1 January 2025 | 16,536 | 2,832 | 19,368
| Charge for the year on owned assets | 1,331 | 32 | 1,363
| At 31 December 2025 | 17,867 | 2,864 | 20,731
| Net book value |  |  |
| At 31 December 2025 | 959 | - | 959
| At 31 December 2024 | 2,290 | 32 | 2,322
Page 5
EVERYTHING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
| Cost |
| At 1 January 2025 | 1
| Amounts written off | (1)
| At 31 December 2025 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
| Trade debtors | 90,410 | 110,543
| Other debtors | 794,963 | 831,454
| Prepayments and accrued income | 30,070 | 16,888
|  | 915,443 | 958,885
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Trade creditors | 359,478 | 176,913
| Other taxation and social security | 9,791 | 7,284
| Other creditors | 545,733 | 177,329
| Accruals and deferred income | 7,475,652 | 6,778,605
|  | 8,390,654 | 7,140,131
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
| Other creditors | 3,482,713 | 2,710,326
| Other creditors are unsecured, interest free and only repayable once liquidity is achieved.
Page 6
EVERYTHING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1 each | 1,000 | 1,000
10. | Related party transactions
| The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosure not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group. Included within other debtors are amounts owed from related companies and included within other creditors are amounts owed to related companies. These amounts relate to entities in which the director has a material interest or control and are both interest free and payable on demand.
Page 7