Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 true false Consulting 3 3 false false 11587355 2025-01-01 2025-12-31 11587355 2024-01-01 2024-12-31 11587355 2025-12-31 11587355 2024-12-31 11587355 c:Director1 2025-01-01 2025-12-31 11587355 d:MotorVehicles 2025-01-01 2025-12-31 11587355 d:MotorVehicles 2025-12-31 11587355 d:MotorVehicles 2024-12-31 11587355 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11587355 d:FurnitureFittings 2025-01-01 2025-12-31 11587355 d:FurnitureFittings 2025-12-31 11587355 d:FurnitureFittings 2024-12-31 11587355 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11587355 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11587355 d:CurrentFinancialInstruments 2025-12-31 11587355 d:CurrentFinancialInstruments 2024-12-31 11587355 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11587355 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11587355 d:ShareCapital 2025-12-31 11587355 d:ShareCapital 2024-12-31 11587355 d:RetainedEarningsAccumulatedLosses 2025-12-31 11587355 d:RetainedEarningsAccumulatedLosses 2024-12-31 11587355 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11587355 c:OrdinaryShareClass1 2025-12-31 11587355 c:FRS102 2025-01-01 2025-12-31 11587355 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11587355 c:FullAccounts 2025-01-01 2025-12-31 11587355 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11587355 2 2025-01-01 2025-12-31 11587355 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11587355 KAJME CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
KAJME CONSULTING LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
KAJME CONSULTING LIMITED REGISTERED NUMBER:11587355
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,532 |  | 50,680
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,751,489 |  | 433,823 |
Bank and cash balances |  | 1,326,238 |  | 2,644,055 |
|  | 4,077,727 |  | 3,077,878 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (439,364) |  | (179,043) |
Net current assets |  |  | 3,638,363 |  | 2,898,835
Net assets |  |  | 3,647,895 |  | 2,949,515
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 3,647,894 |  | 2,949,514
|  |  | 3,647,895 |  | 2,949,515
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. 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 17 July 2026.
M K Rao
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
KAJME CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Kajme Consulting Limited is a private limited company incorporated in England and Wales. Its registered office and business address is Flat 11 Albert Bridge House, 127 Albert Bridge Road, London, SW11 4PL. The principal activity during the year was that of providing consultancy services. The company's functional and presentational currency is £ 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 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 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding value added tax. Turnover is recognised in the period in which the services are provided.
| 2.3 | 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, on the following basis:
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures, fittings and equipment | - | 20% | 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 the Statement of Comprehensive Income. Page 2
KAJME CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash at bank and in hand comprise cash balances and call deposits.
| 2.5 | Foreign currency translation
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 the Statement of Comprehensive Income.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Pensions
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 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.
| 2.8 | Dividends
Interim dividends are recognised when paid. Final dividends are recognised when approved by the shareholders at a board meeting. Page 3
KAJME CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred 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. 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
KAJME CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures, fittings and equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 103,370 | 29,549 | 132,919
| Additions | - | 3,538 | 3,538
| Disposals | (54,420) | - | (54,420)
| At 31 December 2025 | 48,950 | 33,087 | 82,037
| Depreciation |  |  |
| At 1 January 2025 | 60,702 | 21,536 | 82,238
| Charge for the year on owned assets | 19,767 | 3,199 | 22,966
| Disposals | (32,699) | - | (32,699)
| At 31 December 2025 | 47,770 | 24,735 | 72,505
| Net book value |  |  |
| At 31 December 2025 | 1,180 | 8,352 | 9,532
| At 31 December 2024 | 42,668 | 8,013 | 50,681
Page 5
KAJME CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 490,432 | 259,337
| Other debtors | 1,061,791 | 10,394
| Prepayments and accrued income | 1,199,266 | 164,092
|  | 2,751,489 | 433,823
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 41 | -
| Taxation and social security | 405,715 | 156,608
| Other creditors | 4,548 | 157
| Accruals and deferred income | 29,060 | 22,278
|  | 439,364 | 179,043
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1 | 1 | 1
8. | Parent undertaking
The immediate and ultimate parent undertaking is Kajme Consulting Holdings Limited, a company registered in the British Virgin Islands. Its registered office address is Craigmuir Chambers, Road Town, Tortola, VG 1110.
Page 6