Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false 2 2024-10-31 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 16053416 2024-10-30 16053416 2024-10-31 2025-09-30 16053416 2023-10-31 2024-10-30 16053416 2025-09-30 16053416 1 2024-10-31 2025-09-30 16053416 d:Director1 2024-10-31 2025-09-30 16053416 d:Director2 2024-10-31 2025-09-30 16053416 c:CurrentFinancialInstruments 2025-09-30 16053416 c:CurrentFinancialInstruments c:WithinOneYear 2025-09-30 16053416 c:ShareCapital 2025-09-30 16053416 c:RetainedEarningsAccumulatedLosses 2025-09-30 16053416 d:FRS102 2024-10-31 2025-09-30 16053416 d:AuditExempt-NoAccountantsReport 2024-10-31 2025-09-30 16053416 d:FullAccounts 2024-10-31 2025-09-30 16053416 d:PrivateLimitedCompanyLtd 2024-10-31 2025-09-30 16053416 6 2024-10-31 2025-09-30 16053416 e:PoundSterling 2024-10-31 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 16053416 KASATANA LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
KASATANA LTD REGISTERED NUMBER: 16053416 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments in subsidiary undertakings | 4 |  | 100
|  |  | 100
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 75 |
|  | 75 |
Creditors: amounts falling due within one year | 6 | (1,295) |
Net current (liabilities)/assets |  |  | (1,220)
Total assets less current liabilities |  |  | (1,120)
Net (liabilities)/assets |  |  | (1,120)
Capital and reserves |  |  |
Called up share capital |  |  | 200
Profit and loss account |  |  | (1,320)
|  |  | (1,120)
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 period 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 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:
M N Jaber | K Jaber
Director | Director
Date: 3 August 2026 |
The notes on pages 2 to 4 form part of these financial statements. Page 1
KASATANA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Kasatana Ltd is a private limited company, limited by shares, and incorporated in England and Wales. The address of its registered office is 3 Ashworth Road, London, W9 1JW. The Company's functional and presentation currency is Pound Sterling (£). 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 | Going concern
The directors have prepared the financial statements on the going concern basis. Following the balance sheet date the Company acquired an investment property and continues to hold that investment. The directors have considered the Company's future cash flow requirements and are satisfied that the Company will continue to meet its obligations as they fall due.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | Consolidated financial statements
The Company became the parent company of Effy Vila S.A. during the period. The directors have not prepared consolidated financial statements as the Group qualifies for the exemption available to small groups under section 399 of the Companies Act 2006.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
Page 2
KASATANA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary undertakings
|  | £
| Cost |
| Additions | 100
| At 30 September 2025 | 100
| On 17 July 2025, the Company acquired the entire issued share capital of Effy Vila S.A. by way of a share-for-share exchange. In consideration, the Company issued 100 ordinary shares of £1 each to the former shareholders of Effy Vila S.A. Following the exchange, Effy Vila S.A. became a wholly owned subsidiary of the Company.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 75
|  | 75
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 395
| Accruals and deferred income | 900
|  | 1,295
7. | Related party transactions
| At the balance sheet date the amount owed to one of the directors was £395.
Page 3
KASATANA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
8. | Post balance sheet events
In October 2025, following the acquisition of the entire issued share capital of Effy Vila S.A. by way of a share-for-share exchange, the Company acquired its investment property at market value as part of an internal group reorganisation. Following the transfer, Effy Vila S.A. declared a dividend to the Company from the distributable profits arising following the transfer of the property. As part of the same reorganisation, the Company assumed shareholder loan liabilities previously owed by Effy Vila S.A. The transactions described above occurred after the reporting date and represent non-adjusting events under FRS 102. Accordingly no adjustment has been made to the amounts recognised in these financial statements. The directors consider that disclosure of these events is necessary to enable a proper understanding of the Company's financial position after the reporting date.
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