Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 Consultancy for financial markets 2025-05-01 false 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06553259 2025-05-01 2026-04-30 06553259 2024-05-01 2025-04-30 06553259 2026-04-30 06553259 2025-04-30 06553259 c:Director1 2025-05-01 2026-04-30 06553259 d:Buildings d:LongLeaseholdAssets 2025-05-01 2026-04-30 06553259 d:Buildings d:LongLeaseholdAssets 2026-04-30 06553259 d:Buildings d:LongLeaseholdAssets 2025-04-30 06553259 d:OfficeEquipment 2025-05-01 2026-04-30 06553259 d:OfficeEquipment 2026-04-30 06553259 d:OfficeEquipment 2025-04-30 06553259 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 06553259 d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 06553259 d:CurrentFinancialInstruments 2026-04-30 06553259 d:CurrentFinancialInstruments 2025-04-30 06553259 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 06553259 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 06553259 d:ShareCapital 2026-04-30 06553259 d:ShareCapital 2025-04-30 06553259 d:RetainedEarningsAccumulatedLosses 2026-04-30 06553259 d:RetainedEarningsAccumulatedLosses 2025-04-30 06553259 d:AcceleratedTaxDepreciationDeferredTax 2026-04-30 06553259 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 06553259 c:OrdinaryShareClass1 2025-05-01 2026-04-30 06553259 c:OrdinaryShareClass1 2026-04-30 06553259 c:OrdinaryShareClass1 2025-04-30 06553259 c:OrdinaryShareClass2 2025-05-01 2026-04-30 06553259 c:OrdinaryShareClass2 2026-04-30 06553259 c:OrdinaryShareClass2 2025-04-30 06553259 c:FRS102 2025-05-01 2026-04-30 06553259 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 06553259 c:FullAccounts 2025-05-01 2026-04-30 06553259 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06553259 2 2025-05-01 2026-04-30 06553259 e:PoundSterling 2025-05-01 2026-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06553259 TRICUMEN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
TRICUMEN LIMITED REGISTERED NUMBER: 06553259 BALANCE SHEET AS AT 30 APRIL 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 24,486 |  | 26,586
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 539,769 |  | 654,603 |
Cash at bank and in hand |  | 4,815,421 |  | 4,392,407 |
|  | 5,355,190 |  | 5,047,010 |
Creditors: amounts falling due within one year | 6 | (204,373) |  | (323,260) |
NET CURRENT ASSETS |  |  | 5,150,817 |  | 4,723,750
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,175,303 |  | 4,750,336
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (1,657) |  | (1,999) |
|  |  | (1,657) |  | (1,999)
NET ASSETS |  |  | 5,173,646 |  | 4,748,337
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 200 |  | 200
Profit and loss account |  |  | 5,173,446 |  | 4,748,137
|  |  | 5,173,646 |  | 4,748,337
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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
TRICUMEN LIMITED REGISTERED NUMBER: 06553259 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D Kapor
Director
Date: 31 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
TRICUMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | GENERAL INFORMATION
Tricumen Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. 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 | 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.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of consultancy services supplied during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on the period when the work was performed.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method. Page 3
TRICUMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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.
| 2.6 | 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:
|  |  |  | Leasehold improvements | - | 10% straight line
|  |  |  | Office equipment | - | 33.33% straight line
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. Page 4
TRICUMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
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TRICUMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
4. | TANGIBLE FIXED ASSETS
|  | Leasehold improve-ments | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 May 2025 | 28,193 | 3,613 | 31,806
| Additions | - | 2,355 | 2,355
| Disposals | - | (1,058) | (1,058)
| At 30 April 2026 | 28,193 | 4,910 | 33,103
| DEPRECIATION |  |  |
| At 1 May 2025 | 2,819 | 2,401 | 5,220
| Charge for the year on owned assets | 2,819 | 1,636 | 4,455
| Disposals | - | (1,058) | (1,058)
| At 30 April 2026 | 5,638 | 2,979 | 8,617
| NET BOOK VALUE |  |  |
| At 30 April 2026 | 22,555 | 1,931 | 24,486
| At 30 April 2025 | 25,374 | 1,212 | 26,586
5. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 26,000 | 140,704
| Other debtors | 484,642 | 482,729
| Prepayments and accrued income | 29,127 | 31,170
|  | 539,769 | 654,603
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TRICUMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 307 | 65
| Other taxation and social security | 229 | 30,692
| Other creditors | 198,437 | 287,403
| Accruals and deferred income | 5,400 | 5,100
|  | 204,373 | 323,260
7. | DEFERRED TAXATION
|  | 2026
|  | £
| At beginning of year | 1,999
| Charged to profit or loss | (342)
| AT END OF YEAR | 1,657
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,657 | 1,999
8. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2025 - 100) Ordinary shares of £1 each | 100 | 100
|  | 100 (2025 - 100) A Ordinary shares of £1 each | 100 | 100
|  |  | 200 | 200
Page 7