Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 No description of principal activity false false 2 2024-09-01 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13546553 2024-09-01 2025-08-31 13546553 2023-09-01 2024-08-31 13546553 2025-08-31 13546553 2024-08-31 13546553 c:Director1 2024-09-01 2025-08-31 13546553 c:Director2 2024-09-01 2025-08-31 13546553 d:OfficeEquipment 2024-09-01 2025-08-31 13546553 d:OfficeEquipment 2025-08-31 13546553 d:OfficeEquipment 2024-08-31 13546553 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 13546553 d:ComputerEquipment 2024-09-01 2025-08-31 13546553 d:ComputerEquipment 2025-08-31 13546553 d:ComputerEquipment 2024-08-31 13546553 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 13546553 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 13546553 d:ComputerSoftware 2024-09-01 2025-08-31 13546553 d:ComputerSoftware 2025-08-31 13546553 d:ComputerSoftware 2024-08-31 13546553 d:CurrentFinancialInstruments 2025-08-31 13546553 d:CurrentFinancialInstruments 2024-08-31 13546553 d:Non-currentFinancialInstruments 2025-08-31 13546553 d:Non-currentFinancialInstruments 2024-08-31 13546553 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 13546553 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13546553 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 13546553 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 13546553 d:ShareCapital 2025-08-31 13546553 d:ShareCapital 2024-08-31 13546553 d:RetainedEarningsAccumulatedLosses 2025-08-31 13546553 d:RetainedEarningsAccumulatedLosses 2024-08-31 13546553 c:OrdinaryShareClass1 2024-09-01 2025-08-31 13546553 c:OrdinaryShareClass1 2025-08-31 13546553 c:OrdinaryShareClass1 2024-08-31 13546553 c:FRS102 2024-09-01 2025-08-31 13546553 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13546553 c:FullAccounts 2024-09-01 2025-08-31 13546553 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13546553 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-09-01 2025-08-31 13546553 2 2024-09-01 2025-08-31 13546553 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13546553 FINITY TECHNOLOGIES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
FINITY TECHNOLOGIES LTD REGISTERED NUMBER: 13546553 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 14,273 |  | 30,599
Tangible assets | 5 |  | 2,372 |  | 4,230
|  |  | 16,645 |  | 34,829
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 584,056 |  | 114,525 |
Cash at bank and in hand | 7 | 25,716 |  | 832,028 |
|  | 609,772 |  | 946,553 |
Creditors: amounts falling due within one year | 8 | (50,339) |  | (536,537) |
Net current assets |  |  | 559,433 |  | 410,016
Total assets less current liabilities |  |  | 576,078 |  | 444,845
Creditors: amounts falling due after more than one year | 9 |  | (391,491) |  | (391,491)
Net assets |  |  | 184,587 |  | 53,354
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 10 |  | 10
Profit and loss account |  |  | 184,577 |  | 53,344
|  |  | 184,587 |  | 53,354
Page 1
FINITY TECHNOLOGIES LTD REGISTERED NUMBER: 13546553 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 21 August 2026.
A. Rietmann | M.E. Chamberlin
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Finity Technologies Limited is a company limited by shares and incorporated in England & Wales (registered number: 13546553). The registered office address of the company is 43 Longfield Avenue, London, England, NW7 2EH. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 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 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 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.
| 2.7 | 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. Page 4
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | 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. Intangibles consisting of digital assets held for investment are determined to have an indefinite useful economic life. These assets are therefore not amortised but reviewed and tested for impairment on a regular basis.
| 2.9 | 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 | - | 33% |
|  |  |  | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. Page 5
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
4. | Intangible assets
|  | Cryptocurrencies
|  | £
| Cost |
| At 1 September 2024 | 30,599
| Additions | 256,981
| Disposals | (273,307)
| At 31 August 2025 | 14,273
| Net book value |
| At 31 August 2025 | 14,273
| At 31 August 2024 | 30,599
Page 6
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 112 | 7,069 | 7,181
| At 31 August 2025 | 112 | 7,069 | 7,181
| Depreciation |  |  |
| At 1 September 2024 | 46 | 2,903 | 2,949
| Charge for the year on owned assets | 28 | 1,832 | 1,860
| At 31 August 2025 | 74 | 4,735 | 4,809
| Net book value |  |  |
| At 31 August 2025 | 38 | 2,334 | 2,372
| At 31 August 2024 | 65 | 4,165 | 4,230
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,949 | 1,896
| Amounts owed by group undertakings | 499,150 | -
| Other debtors | 82,957 | 101,013
| Prepayments and accrued income | - | 11,616
|  | 584,056 | 114,525
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 25,716 | 832,028
|  | 25,716 | 832,028
Page 7
FINITY TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,494 | 40,139
| Amounts owed to group undertakings | 1,812 | 477,377
| Provision for Corporation tax | 28,092 | 82
| Other creditors | 18,941 | 18,939
|  | 50,339 | 536,537
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 391,491 | 391,491
|  | 391,491 | 391,491
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £0.01 each | 10 | 10
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