Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 false management consulting activities and executive coaching 1 1 false true false 12980754 2024-11-01 2025-10-31 12980754 2023-11-01 2024-10-31 12980754 2025-10-31 12980754 2024-10-31 12980754 c:Director1 2024-11-01 2025-10-31 12980754 d:OfficeEquipment 2024-11-01 2025-10-31 12980754 d:OfficeEquipment 2025-10-31 12980754 d:OfficeEquipment 2024-10-31 12980754 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12980754 d:ComputerEquipment 2024-11-01 2025-10-31 12980754 d:ComputerEquipment 2025-10-31 12980754 d:ComputerEquipment 2024-10-31 12980754 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12980754 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12980754 d:CurrentFinancialInstruments 2025-10-31 12980754 d:CurrentFinancialInstruments 2024-10-31 12980754 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 12980754 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12980754 d:ShareCapital 2025-10-31 12980754 d:ShareCapital 2024-10-31 12980754 d:RetainedEarningsAccumulatedLosses 2025-10-31 12980754 d:RetainedEarningsAccumulatedLosses 2024-10-31 12980754 c:OrdinaryShareClass1 2024-11-01 2025-10-31 12980754 c:FRS102 2024-11-01 2025-10-31 12980754 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12980754 c:FullAccounts 2024-11-01 2025-10-31 12980754 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12980754 2 2024-11-01 2025-10-31 12980754 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 12980754 SHUMULY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
SHUMULY LTD
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 5
SHUMULY LTD REGISTERED NUMBER:12980754
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,515 |  | 8,413
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 169,169 |  | 41,567 |
Cash at bank and in hand |  | 36,146 |  | 54,472 |
|  | 205,315 |  | 96,039 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (96,515) |  | (44,095) |
Net current assets |  |  | 108,800 |  | 51,944
Net assets |  |  | 143,315 |  | 60,357
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 143,314 |  | 60,356
|  |  | 143,315 |  | 60,357
The director considers 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 director acknowledges his 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 23 June 2026.
A Semaan
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
SHUMULY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Shumuly Limited is a private limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD. The principal activity of the company continued to be that of management consulting activities and executive coaching. 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 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised in the period the services are performed.
| 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, using the straight-line method. 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 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties. Trade debtors and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at Page 2
SHUMULY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Basic financial instruments (continued)
amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors. Cash and cash equivalents comprise cash balances and call deposits.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Current and deferred 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 reporting 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 reporting 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Foreign currency translation
The Company's functional and presentational currency is GBP. 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. Page 3
SHUMULY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 5,824 | 9,628 | 15,452
| Additions | 27,642 | 3,389 | 31,031
| At 31 October 2025 | 33,466 | 13,017 | 46,483
| Depreciation |  |  |
| At 1 November 2024 | 2,318 | 4,721 | 7,039
| Charge for the year on owned assets | 3,553 | 1,376 | 4,929
| At 31 October 2025 | 5,871 | 6,097 | 11,968
| Net book value |  |  |
| At 31 October 2025 | 27,595 | 6,920 | 34,515
| At 31 October 2024 | 3,506 | 4,907 | 8,413
Page 4
SHUMULY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 119,281 | 36,489
| Other debtors | 4,209 | -
| Prepayments and accrued income | 45,679 | 4,874
| Tax recoverable | - | 204
|  | 169,169 | 41,567
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,582 | 47
| Other taxation and social security | 72,264 | 39,875
| Other creditors | 18,353 | 61
| Accruals and deferred income | 4,316 | 4,112
|  | 96,515 | 44,095
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1 | 1 | 1
Page 5