Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false true 2025-01-01 The principal activity of the company continued to be the provision of legal services and investment in sharesand securities.2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06952689 2025-01-01 2025-12-31 06952689 2024-01-01 2024-12-31 06952689 2025-12-31 06952689 2024-12-31 06952689 c:Director1 2025-01-01 2025-12-31 06952689 d:OfficeEquipment 2025-01-01 2025-12-31 06952689 d:OfficeEquipment 2025-12-31 06952689 d:OfficeEquipment 2024-12-31 06952689 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06952689 d:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 06952689 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 06952689 d:Goodwill 2025-12-31 06952689 d:Goodwill 2024-12-31 06952689 d:CurrentFinancialInstruments 2025-12-31 06952689 d:CurrentFinancialInstruments 2024-12-31 06952689 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06952689 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06952689 d:ShareCapital 2025-12-31 06952689 d:ShareCapital 2024-12-31 06952689 d:OtherMiscellaneousReserve 2025-01-01 2025-12-31 06952689 d:OtherMiscellaneousReserve 2025-12-31 06952689 d:OtherMiscellaneousReserve 2024-12-31 06952689 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06952689 d:RetainedEarningsAccumulatedLosses 2025-12-31 06952689 d:RetainedEarningsAccumulatedLosses 2024-12-31 06952689 d:OtherDeferredTax 2025-12-31 06952689 d:OtherDeferredTax 2024-12-31 06952689 c:FRS102 2025-01-01 2025-12-31 06952689 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06952689 c:FullAccounts 2025-01-01 2025-12-31 06952689 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06952689 2 2025-01-01 2025-12-31 06952689 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 06952689 IAN GREEN CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
IAN GREEN CONSULTING LIMITED REGISTERED NUMBER: 06952689 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 2 |  | 2
Tangible assets | 5 |  | 3,293 |  | 2,811
|  |  | 3,295 |  | 2,813
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,562 |  | 668 |
Current asset investments | 7 | 4,732,353 |  | 4,246,855 |
Cash at bank and in hand |  | 1,306 |  | 22,596 |
|  | 4,736,221 |  | 4,270,119 |
Creditors: amounts falling due within one year | 8 | (27,919) |  | (19,193) |
Net current assets |  |  | 4,708,302 |  | 4,250,926
Total assets less current liabilities |  |  | 4,711,597 |  | 4,253,739
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (277,567) |  | (187,781) |
|  |  | (277,567) |  | (187,781)
Net assets |  |  | 4,434,030 |  | 4,065,958
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Other reserves | 10 |  | 949,345 |  | 605,232
Profit and loss account | 10 |  | 3,484,684 |  | 3,460,725
|  |  | 4,434,030 |  | 4,065,958
Page 1
IAN GREEN CONSULTING LIMITED REGISTERED NUMBER: 06952689 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 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 on 10 August 2026.
Mr Ian Green
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Ian Green Consulting Limited (06952689) is a private company limited by shares and incorporated in England and Wales. The registered office is Apartment E, 45 Maresfield Gardens, London, NB3 5TE. 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 requirements 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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: 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 4
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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 | - | Over 3 years
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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | 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.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | 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. Page 5
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | 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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due within the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 6
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.13 | 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 (2024 - 2).
Page 7
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Patents | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 2 | 385,000 | 385,002
| At 31 December 2025 | 2 | 385,000 | 385,002
| Amortisation |  |  |
| At 1 January 2025 | - | 385,000 | 385,000
| At 31 December 2025 | - | 385,000 | 385,000
| Net book value |  |  |
| At 31 December 2025 | 2 | - | 2
| At 31 December 2024 | 2 | - | 2
Page 8
IAN GREEN CONSULTING LIMITED 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 | 4,454
| Additions | 1,958
| At 31 December 2025 | 6,412
| Depreciation |
| At 1 January 2025 | 1,644
| Charge for the year on owned assets | 1,475
| At 31 December 2025 | 3,119
| Net book value |
| At 31 December 2025 | 3,293
| At 31 December 2024 | 2,811
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 18
| Other debtors | 406 | 188
| Prepayments and accrued income | 2,156 | 462
|  | 2,562 | 668
Page 9
IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 4,530,857 | 4,047,751
| Short fixed term cash deposits | 201,496 | 199,104
|  | 4,732,353 | 4,246,855
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 22,167 | 11,432
| Other creditors | 2,300 | 4,759
| Accruals and deferred income | 3,452 | 3,002
|  | 27,919 | 19,193
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (187,781)
| Charged to profit or loss | (89,786)
| At end of year | (277,567)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gains | (277,567) | (187,781)
|  | (277,567) | (187,781)
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IAN GREEN CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Reserves
Other reserves The other reserve comprises the balance of revaluations relating to the current asset investments net of deferred tax on the gain. Profit and loss account The profit and loss account comprises the balance of profits accumulated over the life of the company.
11. | Related party transactions
| Included in other creditors is an interest free loan repayable on demand to the value of £1,724 (2024 - £4,459) owed to the directors.
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