Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 2024-09-01 false 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05440982 2024-09-01 2025-08-31 05440982 2023-09-01 2024-08-31 05440982 2025-08-31 05440982 2024-08-31 05440982 c:Director1 2024-09-01 2025-08-31 05440982 d:FurnitureFittings 2024-09-01 2025-08-31 05440982 d:FurnitureFittings 2025-08-31 05440982 d:FurnitureFittings 2024-08-31 05440982 d:Goodwill 2025-08-31 05440982 d:Goodwill 2024-08-31 05440982 d:CurrentFinancialInstruments 2025-08-31 05440982 d:CurrentFinancialInstruments 2024-08-31 05440982 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05440982 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05440982 d:ShareCapital 2025-08-31 05440982 d:ShareCapital 2024-08-31 05440982 d:RetainedEarningsAccumulatedLosses 2025-08-31 05440982 d:RetainedEarningsAccumulatedLosses 2024-08-31 05440982 c:FRS102 2024-09-01 2025-08-31 05440982 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05440982 c:FullAccounts 2024-09-01 2025-08-31 05440982 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05440982 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 05440982 MAIMOON TRADERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
MAIMOON TRADERS LIMITED REGISTERED NUMBER: 05440982 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 37,500 |  | 40,000 |
Debtors: amounts falling due within one year | 6 | 4,109 |  | 2,720 |
Cash at bank and in hand |  | 112,038 |  | 110,559 |
|  | 153,647 |  | 153,279 |
Creditors: amounts falling due within one year | 7 | (24,867) |  | (21,761) |
Net current assets |  |  | 128,780 |  | 131,518
Total assets less current liabilities |  |  | 128,780 |  | 131,518
Net assets |  |  | 128,780 |  | 131,518
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 128,580 |  | 131,318
|  |  | 128,780 |  | 131,518
Page 1
MAIMOON TRADERS LIMITED REGISTERED NUMBER: 05440982 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 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 26 August 2026.
J Y Maimoon
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
MAIMOON TRADERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Maimoon Traders Limited (05440982) is a private company limited by shares, and is incorporated in England and Wales. The address of its registered office is 119 Deptford High Street, London, SE8 4NS. 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 | Going concern
The financial statements have been prepared on a going concern basis based on the continued support of the company's creditors which, in the opinion of the directors, the company has for the foreseeable future.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of goods supplied during the year, exclusive of Value Added tax and trade discounts.
| 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 | 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 3
MAIMOON TRADERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 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:
|  |  |  | Fixtures and fittings | - | 5 years 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.
| 2.8 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Costs include all direct costs and an appropriate proportion of fixed and variable overheads
| 2.9 | 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.
| 2.10 | 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
MAIMOON TRADERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | 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 3 (2024 - 3).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 September 2024 | 40,775
| At 31 August 2025 | 40,775
| Amortisation |
| At 1 September 2024 | 40,775
| At 31 August 2025 | 40,775
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | -
Page 5
MAIMOON TRADERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 September 2024 | 11,870
| At 31 August 2025 | 11,870
| Depreciation |
| At 1 September 2024 | 11,870
| At 31 August 2025 | 11,870
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,277 | -
| Prepayments and accrued income | 2,832 | 2,720
|  | 4,109 | 2,720
Page 6
MAIMOON TRADERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 455 | 1,383
| Corporation tax | - | 1,412
| Other taxation and social security | 3,390 | 3,944
| Other creditors | 19,222 | 13,222
| Accruals and deferred income | 1,800 | 1,800
|  | 24,867 | 21,761
8. | Related party transactions
| A balance of £19,222 (2024 - £13,222) was owed to the directors/shareholders at year end.
9. | Controlling party
The company has no overall controlling party.
Page 7