Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00678128 2025-01-01 2025-12-31 00678128 2024-01-01 2024-12-31 00678128 2025-12-31 00678128 2024-12-31 00678128 c:CompanySecretary1 2025-01-01 2025-12-31 00678128 c:Director1 2025-01-01 2025-12-31 00678128 c:Director2 2025-01-01 2025-12-31 00678128 c:RegisteredOffice 2025-01-01 2025-12-31 00678128 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 00678128 d:Buildings d:LongLeaseholdAssets 2025-12-31 00678128 d:Buildings d:LongLeaseholdAssets 2024-12-31 00678128 d:FurnitureFittings 2025-01-01 2025-12-31 00678128 d:FurnitureFittings 2025-12-31 00678128 d:FurnitureFittings 2024-12-31 00678128 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00678128 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00678128 d:CurrentFinancialInstruments 2025-12-31 00678128 d:CurrentFinancialInstruments 2024-12-31 00678128 d:ShareCapital 2025-12-31 00678128 d:ShareCapital 2024-12-31 00678128 d:OtherMiscellaneousReserve 2025-12-31 00678128 d:OtherMiscellaneousReserve 2024-12-31 00678128 d:RetainedEarningsAccumulatedLosses 2025-12-31 00678128 d:RetainedEarningsAccumulatedLosses 2024-12-31 00678128 c:FRS102 2025-01-01 2025-12-31 00678128 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00678128 c:FullAccounts 2025-01-01 2025-12-31 00678128 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00678128 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 00678128 ELWILPLY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ELWILPLY LIMITED COMPANY INFORMATION
Directors | R. M. Coe
| J. M. Sacks
Company secretary | J. M. Sacks
Registered number | 00678128
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
ELWILPLY LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 4
ELWILPLY LIMITED REGISTERED NUMBER: 00678128 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 67,042
Current assets |  |  |  |  |
Debtors | 5 | 28,054 |  | 29,477 |
Bank and cash balances |  | 168,624 |  | 36,239 |
|  | 196,678 |  | 65,716 |
Net current assets |  |  | 196,678 |  | 65,716
Net assets |  |  | 196,678 |  | 132,758
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 7,500 |  | 7,500
Other reserves |  |  | 7,500 |  | 7,500
Profit and loss account |  |  | 181,678 |  | 117,758
Equity shareholder's funds |  |  | 196,678 |  | 132,758
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 Direcors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 July 2026.
R. M. Coe
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ELWILPLY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Elwilply Limited (registered number: 00678128), having its registered office and principal place of business at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. 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 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Turnover
Turnover is in respect of rental income and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the amount can be measured reliably. Turnover is measured as the fair value of the consideration received or receivable, excluding Value Added Tax.
| 2.4 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 2% straight line per annum
|  |  |  | Fixtures and fittings | - | 15% reducing balance per annum
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 the Statement of Income and Retained Earnings. Page 2
ELWILPLY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.
| 2.8 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current corporation 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
ELWILPLY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Costs |  |  |
| At 1 January 2025 | 128,647 | 6,375 | 135,022
| Disposals | (128,647) | (6,375) | (135,022)
| At 31 December 2025 | - | - | -
| Depreciation |  |  |
| At 1 January 2025 | 61,749 | 6,231 | 67,980
| Charge for the year on owned assets | 1,600 | 13 | 1,613
| Disposals | (63,349) | (6,244) | (69,593)
| At 31 December 2025 | - | - | -
| Net book value |  |  |
| At 31 December 2025 | - | - | -
| At 31 December 2024 | 66,898 | 144 | 67,042
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 28,015 | 28,015
| Prepayments and accrued income | 39 | 1,462
|  | 28,054 | 29,477
Page 4