Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 15 2025-01-01 false No description of principal activity 14 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10450334 2025-01-01 2025-12-31 10450334 2024-01-01 2024-12-31 10450334 2025-12-31 10450334 2024-12-31 10450334 c:Director8 2025-01-01 2025-12-31 10450334 d:OfficeEquipment 2025-01-01 2025-12-31 10450334 d:OfficeEquipment 2025-12-31 10450334 d:OfficeEquipment 2024-12-31 10450334 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 10450334 d:ComputerEquipment 2025-01-01 2025-12-31 10450334 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10450334 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 10450334 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 10450334 d:Goodwill 2025-01-01 2025-12-31 10450334 d:Goodwill 2025-12-31 10450334 d:Goodwill 2024-12-31 10450334 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 10450334 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 10450334 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 10450334 d:ComputerSoftware 2025-01-01 2025-12-31 10450334 d:ComputerSoftware 2025-12-31 10450334 d:ComputerSoftware 2024-12-31 10450334 d:CurrentFinancialInstruments 2025-12-31 10450334 d:CurrentFinancialInstruments 2024-12-31 10450334 d:Non-currentFinancialInstruments 2025-12-31 10450334 d:Non-currentFinancialInstruments 2024-12-31 10450334 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10450334 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10450334 d:ShareCapital 2025-12-31 10450334 d:ShareCapital 2024-12-31 10450334 d:SharePremium 2025-12-31 10450334 d:SharePremium 2024-12-31 10450334 d:RetainedEarningsAccumulatedLosses 2025-12-31 10450334 d:RetainedEarningsAccumulatedLosses 2024-12-31 10450334 c:FRS102 2025-01-01 2025-12-31 10450334 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10450334 c:FullAccounts 2025-01-01 2025-12-31 10450334 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10450334 2 2025-01-01 2025-12-31 10450334 4 2025-01-01 2025-12-31 10450334 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 10450334 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-01-01 2025-12-31 10450334 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2025-01-01 2025-12-31 10450334 d:ComputerSoftware d:OwnedIntangibleAssets 2025-01-01 2025-12-31 10450334 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 10450334 ENDURANCE ZONE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ENDURANCE ZONE LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ENDURANCE ZONE LTD FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Endurance Zone Ltd for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. It is your duty to ensure that Endurance Zone Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Endurance Zone Ltd. You consider that Endurance Zone Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Endurance Zone Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Feltons Chartered Accountants 1 The Green London TW9 1PL 14 August 2026 Page 1
ENDURANCE ZONE LTD REGISTERED NUMBER: 10450334 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 317,082
Tangible assets | 5 |  | 11,137 |  | 13,458
|  |  | 11,137 |  | 330,540
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 131,195 |  | - |
Debtors: amounts falling due within one year | 6 | 134,261 |  | 71,048 |
Cash at bank and in hand | 7 | 119,518 |  | 145,402 |
|  | 384,974 |  | 216,450 |
Creditors: amounts falling due within one year | 8 | (429,834) |  | (193,005) |
Net current (liabilities)/assets |  |  | (44,859) |  | 23,446
Total assets less current liabilities |  |  | (33,722) |  | 353,986
Net (liabilities)/assets |  |  | (33,722) |  | 353,986
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Share premium account |  |  | 2,615,032 |  | 2,524,999
Profit and loss account |  |  | (2,648,756) |  | (2,171,015)
|  |  | (33,722) |  | 353,986
Page 2
ENDURANCE ZONE LTD REGISTERED NUMBER: 10450334 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 August 2026.
T S Holtom
Director
The notes on pages 4 to 11 form part of these financial statements. Page 3
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Endurance Zone Ltd is a private company, limited by shares, registered in England & Wales under the Companies Act. The company's Registered Number is 10450334 and its Registered Office is situated at 1 Mill Street, Royal Leamington Spa CV31 1ES. 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 company made a loss in the year of £477,741 and as at 31 December 2025 had net liabilities of £33,722. The directors have reviewed the availability of working capital for at least the next twelve months and on this basis, consider that it is appropriate to prepare the accounts on a going concern basis.
| 2.3 | 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | 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
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
| 2.10 | 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.
| 2.11 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence. Page 6
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.13 | 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:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.14 | 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. Page 7
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.15 | 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.
| 2.16 | 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.
| 2.17 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 14).
Page 8
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Development expenditure | Customer lists | Computer software | Goodwill | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 January 2025 | 336,761 | 4,500 | 3,500 | 267,451 | 612,212
| Disposals | - | - | - | (267,451) | (267,451)
| At 31 December 2025 | 336,761 | 4,500 | 3,500 | - | 344,761
| Amortisation |  |  |  |  |
| At 1 January 2025 | 200,048 | 4,500 | 3,500 | 87,082 | 295,130
| Charge for the year on owned assets | 136,713 | - | - | 22,267 | 158,980
| On disposals | - | - | - | (109,349) | (109,349)
| At 31 December 2025 | 336,761 | 4,500 | 3,500 | - | 344,761
| Net book value |  |  |  |  |
| At 31 December 2025 | - | - | - | - | -
| At 31 December 2024 | 136,713 | - | - | 180,369 | 317,082
| The goodwill was sold during the year. Consideration was in the form of a promissory note with a value of £131,195. The loss on the disposal of the goodwill amounted to £28,526 and is included in administrative expenses.
Page 9
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 27,937
| Additions | 2,421
| At 31 December 2025 | 30,358
| Depreciation |
| At 1 January 2025 | 14,479
| Charge for the year on owned assets | 4,742
| At 31 December 2025 | 19,221
| Net book value |
| At 31 December 2025 | 11,137
| At 31 December 2024 | 13,458
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Promissory note | 131,195 | -
|  | 131,195 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 99,246 | 59,812
| Other debtors | - | 35
| Prepayments and accrued income | 10,015 | 11,201
| Deferred taxation | 25,000 | -
|  | 134,261 | 71,048
Page 10
ENDURANCE ZONE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 119,518 | 145,402
|  | 119,518 | 145,402
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,320 | 34,577
| Corporation tax | - | 6
| Other taxation and social security | 83,076 | 49,134
| Other creditors | 104,946 | 2,792
| Accruals and deferred income | 232,492 | 106,496
|  | 429,834 | 193,005
9. | 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 £12,906 (2024- £7,178) . Contributions totalling £2,264 (2024 - £2,109) were payable to the fund at the balance sheet date and are included in creditors.
Page 11