Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 2024-12-01 false No description of principal activity 5 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13038633 2024-12-01 2025-11-30 13038633 2023-12-01 2024-11-30 13038633 2025-11-30 13038633 2024-11-30 13038633 c:Director1 2024-12-01 2025-11-30 13038633 d:OfficeEquipment 2024-12-01 2025-11-30 13038633 d:OfficeEquipment 2025-11-30 13038633 d:OfficeEquipment 2024-11-30 13038633 d:CurrentFinancialInstruments 2025-11-30 13038633 d:CurrentFinancialInstruments 2024-11-30 13038633 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 13038633 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13038633 d:ShareCapital 2025-11-30 13038633 d:ShareCapital 2024-11-30 13038633 d:RetainedEarningsAccumulatedLosses 2025-11-30 13038633 d:RetainedEarningsAccumulatedLosses 2024-11-30 13038633 c:OrdinaryShareClass1 2024-12-01 2025-11-30 13038633 c:OrdinaryShareClass1 2025-11-30 13038633 c:OrdinaryShareClass1 2024-11-30 13038633 c:FRS102 2024-12-01 2025-11-30 13038633 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13038633 c:FullAccounts 2024-12-01 2025-11-30 13038633 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13038633 VENTURE CORPORATE FINANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
VENTURE CORPORATE FINANCE LIMITED REGISTERED NUMBER: 13038633 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 36,258 |  | 4,105 |
Cash at bank and in hand | 5 | 187,214 |  | 292,116 |
|  | 223,472 |  | 296,221 |
Creditors: amounts falling due within one year | 6 | (14,546) |  | (85,341) |
Net current assets |  |  | 208,926 |  | 210,880
Total assets less current liabilities |  |  | 208,926 |  | 210,880
Net assets |  |  | 208,926 |  | 210,880
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 600 |  | 600
Profit and loss account |  |  | 208,326 |  | 210,280
|  |  | 208,926 |  | 210,880
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 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 on 10 August 2026.
T.E. Poultney
Director
The notes on pages 3 to 8 form part of these financial statements. Page 1
VENTURE CORPORATE FINANCE LIMITED REGISTERED NUMBER: 13038633 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 Page 2
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 1.Accounting policies
| 1.1 | 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.4 | Pensions
Defined contribution pension plan The Company operates 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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 1.Accounting policies (continued)
| 1.5 | 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 balance sheet date in the countries where the Company operates and generates income.
| 1.6 | 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. 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 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.
| 1.7 | 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.
| 1.8 | 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. Page 4
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 1.Accounting policies (continued)
| 1.9 | 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.
| 1.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
2. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 5
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 December 2024 | 3,052
| At 30 November 2025 | 3,052
| Depreciation |
| At 1 December 2024 | 3,052
| At 30 November 2025 | 3,052
| Net book value |
| At 30 November 2025 | -
| At 30 November 2024 | -
Page 6
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 30,000 | -
| Other debtors | 4,263 | 3,105
| Prepayments and accrued income | 1,995 | 1,000
|  | 36,258 | 4,105
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 187,214 | 292,116
|  | 187,214 | 292,116
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,093 | 106
| Corporation tax | - | 22,210
| Other taxation and social security | 10,236 | 9,511
| Other creditors | 567 | 1,345
| Accruals and deferred income | 2,650 | 52,169
|  | 14,546 | 85,341
Page 7
VENTURE CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 600 (2024 - 600) Ordinary shares of £1.00 each | 600 | 600
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,908 (2024: £6,937). Contributions totalling £567 (2024: £637) were payable to the fund at the balance sheet date and are included in creditors.
Page 8