Caseware UK (AP4) 2025.0.111 2025.0.111 2025-01-01 false Management consultancy activities other than financial management 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08311453 2025-01-01 2025-12-31 08311453 2024-01-01 2024-12-31 08311453 2025-12-31 08311453 2024-12-31 08311453 c:Director2 2025-01-01 2025-12-31 08311453 d:OfficeEquipment 2025-01-01 2025-12-31 08311453 d:OfficeEquipment 2025-12-31 08311453 d:OfficeEquipment 2024-12-31 08311453 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08311453 d:ComputerEquipment 2025-01-01 2025-12-31 08311453 d:ComputerEquipment 2025-12-31 08311453 d:ComputerEquipment 2024-12-31 08311453 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08311453 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08311453 d:CurrentFinancialInstruments 2025-12-31 08311453 d:CurrentFinancialInstruments 2024-12-31 08311453 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08311453 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08311453 d:ShareCapital 2025-12-31 08311453 d:ShareCapital 2024-12-31 08311453 d:RetainedEarningsAccumulatedLosses 2025-12-31 08311453 d:RetainedEarningsAccumulatedLosses 2024-12-31 08311453 c:FRS102 2025-01-01 2025-12-31 08311453 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08311453 c:FullAccounts 2025-01-01 2025-12-31 08311453 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08311453 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

| Arundel Europe Limited
| Unaudited
| Financial statements
| For the period ended 31 December 2025
| Registered number: 08311453
Arundel Europe Limited - Registered number:08311453
Statement of financial position As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 663 |  | 884
|  |  | 663 |  | 884
Current assets |  |  |  |  |
Debtors | 5 | 700 |  | - |
Cash at bank |  | 104,194 |  | 104,135 |
|  | 104,894 |  | 104,135 |
Creditors: amounts falling due within one year | 6 | (20,889) |  | (18,378) |
Net current assets |  |  | 84,005 |  | 85,757
Total assets less current liabilities |  |  | 84,668 |  | 86,641
Net assets |  |  | 84,668 |  | 86,641
Capital and reserves |  |  |  |  |
Share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 84,568 |  | 86,541
|  |  | 84,668 |  | 86,641
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Arundel Europe Limited - Registered number:08311453
Statement of financial position (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 by:
S E Browne
Director
Date: 12 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
Arundel Europe Limited
Notes to the financial statements For the year ended 31 December 2025
1. | General information
Arundel Europe Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Buzzacott LLP 130 Wood Street, London, EC2V 6DL and its principal place of business is 21 Tower Street, London, WC2H 9NS. Its company registration number is 08311453. 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 Republic of Ireland and the requirements of 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 3
Arundel Europe Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 5,117 | 6,607 | 11,724
| At 31 December 2025 | 5,117 | 6,607 | 11,724
| Depreciation |  |  |
| At 1 January 2025 | 4,715 | 6,125 | 10,840
| Charge for the year on owned assets | 100 | 121 | 221
| At 31 December 2025 | 4,815 | 6,246 | 11,061
| Net book value |  |  |
| At 31 December 2025 | 302 | 361 | 663
| At 31 December 2024 | 402 | 482 | 884
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 700 | -
|  | 700 | -
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Arundel Europe Limited
Notes to the financial statements For the year ended 31 December 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,400 | -
| Other creditors | 15,289 | 15,378
| Accruals | 3,200 | 3,000
|  | 20,889 | 18,378
7. | Related party transactions
At the year end, included in other creditors was £12,370 (2024: £12,370) owed to Arundel Advisers LLP, an entity under common control. Included in other creditors at the year end was £2,919 (2024: £2,933) owed to the directors of the company in respect of interest free loans which are repayable on demand.
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