Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 2 2 true true false 14515098 2025-01-01 2025-12-31 14515098 2024-01-01 2024-12-31 14515098 2025-12-31 14515098 2024-12-31 14515098 2024-01-01 14515098 c:Director1 2025-01-01 2025-12-31 14515098 d:CurrentFinancialInstruments 2025-12-31 14515098 d:CurrentFinancialInstruments 2024-12-31 14515098 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14515098 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14515098 d:ShareCapital 2025-01-01 2025-12-31 14515098 d:ShareCapital 2025-12-31 14515098 d:ShareCapital 2024-01-01 2024-12-31 14515098 d:ShareCapital 2024-12-31 14515098 d:ShareCapital 2024-01-01 14515098 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 14515098 d:RetainedEarningsAccumulatedLosses 2025-12-31 14515098 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 14515098 d:RetainedEarningsAccumulatedLosses 2024-12-31 14515098 d:RetainedEarningsAccumulatedLosses 2024-01-01 14515098 c:OrdinaryShareClass1 2025-01-01 2025-12-31 14515098 c:OrdinaryShareClass1 2025-12-31 14515098 c:OrdinaryShareClass1 2024-12-31 14515098 c:FRS102 2025-01-01 2025-12-31 14515098 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14515098 c:FullAccounts 2025-01-01 2025-12-31 14515098 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14515098 2 2025-01-01 2025-12-31 14515098 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14515098 LONGCHI HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
LONGCHI HOLDINGS LIMITED CONTENTS
| Page
Balance sheet | 1
Statement of changes in equity | 2
Notes to the financial statements | 3 - 7
|  | REGISTERED NUMBER:14515098
LONGCHI HOLDINGS LIMITED BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 1,115 |
Cash at bank and in hand |  | 4,906 |  | 10,201 |
|  | 4,906 |  | 11,316 |
Creditors: amounts falling due within one year | 5 | (157,266) |  | (65,603) |
Net liabilities |  |  | (152,360) |  | (54,287)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and loss account |  |  | (153,360) |  | (55,287)
Net deficit |  |  | (152,360) |  | (54,287)
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 profit and loss account 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:
J Lian
Director
Date: 5 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 1
LONGCHI HOLDINGS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1,000 | (12,982) | (11,982)
Comprehensive income for the year |  |  |
Loss for the year | - | (42,305) | (42,305)
Total comprehensive income for the year | - | (42,305) | (42,305)
Total transactions with owners | - | - | -
At 1 January 2025 | 1,000 | (55,287) | (54,287)
Comprehensive income for the year |  |  |
Loss for the year | - | (98,073) | (98,073)
Total comprehensive income for the year | - | (98,073) | (98,073)
Total transactions with owners | - | - | -
At 31 December 2025 | 1,000 | (153,360) | (152,360)
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
LONGCHI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Longchi Holdings Limited is a private company limited by shares incorporated in England and Wales. Its registered office is 16 Great Queen Street, Covent Garden, London, England, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis notwithstanding the fact that the company has a deficiency on total equity at the end of the year. The directors consider this basis to be appropriate as the company has sufficient facilities available from its shareholders to fund its working capital requirements for a period of at least twelve months from the date these financial statements were approved.
| 2.3 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
LONGCHI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, 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 for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including trade and other creditors, loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Page 4
LONGCHI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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. Page 5
LONGCHI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Share capital
Ordinary shares are classified as equity.
| 2.8 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | 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.
3. | Employees
The average monthly number of employees, including directors, during the period was 2 (2024: 2)
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 189
| Other debtors | - | 926
|  | - | 1,115
Page 6
LONGCHI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,859 | 4,889
| Amounts owed to group undertakings | 136,196 | 52,670
| Other taxation and social security | 1,858 | 333
| Other creditors | 8,349 | -
| Accruals | 8,004 | 7,711
|  | 157,266 | 65,603
| Amounts owed to group undertakings are interest free, have no fixed repayment date and are repayable on demand.
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
7. | 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 £1,710 (2024: £nil). Contributions totalling £1,710 (2024: £nil) were payable to the fund at the balance sheet date and are included in creditors.
8. | Related party transactions
| The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.
9. | Controlling party
The immediate parent undertaking is Jiuying Longchi (Beijing) Culture Media Co. Ltd a company incorporated in China. Consolidated financial statements are not prepared.
Page 7