Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 No description of principal activity 2024-07-01 false 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07275609 2024-07-01 2025-06-30 07275609 2023-07-01 2024-06-30 07275609 2025-06-30 07275609 2024-06-30 07275609 2023-07-01 07275609 c:Director1 2024-07-01 2025-06-30 07275609 d:FurnitureFittings 2024-07-01 2025-06-30 07275609 d:FurnitureFittings 2025-06-30 07275609 d:FurnitureFittings 2024-06-30 07275609 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07275609 d:OfficeEquipment 2024-07-01 2025-06-30 07275609 d:OfficeEquipment 2025-06-30 07275609 d:OfficeEquipment 2024-06-30 07275609 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07275609 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07275609 d:CurrentFinancialInstruments 2025-06-30 07275609 d:CurrentFinancialInstruments 2024-06-30 07275609 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07275609 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07275609 d:ShareCapital 2024-07-01 2025-06-30 07275609 d:ShareCapital 2025-06-30 07275609 d:ShareCapital 2023-07-01 2024-06-30 07275609 d:ShareCapital 2024-06-30 07275609 d:ShareCapital 2023-07-01 07275609 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 07275609 d:RetainedEarningsAccumulatedLosses 2025-06-30 07275609 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 07275609 d:RetainedEarningsAccumulatedLosses 2024-06-30 07275609 d:RetainedEarningsAccumulatedLosses 2023-07-01 07275609 c:FRS102 2024-07-01 2025-06-30 07275609 c:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 07275609 c:FullAccounts 2024-07-01 2025-06-30 07275609 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07275609 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 07275609 TAPROGGE COLLECTION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
TAPROGGE COLLECTION LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TAPROGGE COLLECTION LIMITED FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Taprogge Collection Limited for the year ended 30 June 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Taprogge Collection Limited in accordance with the terms of our engagement letter dated 30th June 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Taprogge Collection Limited and state those matters that we have agreed to state to the director of Taprogge Collection Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Taprogge Collection Limited and its director for our work or for this report. It is your duty to ensure that Taprogge Collection Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Taprogge Collection Limited. You consider that Taprogge Collection Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Taprogge Collection Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. The Wiggin Partnership Ltd Chartered Accountants Fountain House Reading Business Centre 2 Queens Walk Reading RG1 7QF 6 July 2026 Page 1
TAPROGGE COLLECTION LIMITED REGISTERED NUMBER: 07275609 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,200 |  | 6,013
|  |  | 5,200 |  | 6,013
Current assets |  |  |  |  |
Stocks | 5 | 866,104 |  | 831,903 |
Debtors: amounts falling due within one year | 6 | 32,768 |  | 38,245 |
Cash at bank and in hand | 7 | 4,184 |  | 739 |
|  | 903,056 |  | 870,887 |
Creditors: amounts falling due within one year | 8 | (831,130) |  | (790,511) |
Net current assets |  |  | 71,926 |  | 80,376
Total assets less current liabilities |  |  | 77,126 |  | 86,389
Net assets |  |  | 77,126 |  | 86,389
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 77,026 |  | 86,289
|  |  | 77,126 |  | 86,389
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 her 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 6 July 2026. Page 2
TAPROGGE COLLECTION LIMITED REGISTERED NUMBER: 07275609 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
Silke MJ Rittson-Thomas
Director
The notes on pages 6 to 10 form part of these financial statements. Page 3
TAPROGGE COLLECTION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 July 2024 | 100 | 86,289 | 86,389
Comprehensive income for the year |  |  |
Loss for the year | - | (9,263) | (9,263)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (9,263) | (9,263)
Total transactions with owners | - | - | -
At 30 June 2025 | 100 | 77,026 | 77,126
| The notes on pages 6 to 10 form part of these financial statements.
Page 4
TAPROGGE COLLECTION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 July 2023 | 100 | 111,597 | 111,697
Comprehensive income for the year |  |  |
Loss for the year | - | (25,308) | (25,308)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (25,308) | (25,308)
Total transactions with owners | - | - | -
At 30 June 2024 | 100 | 86,289 | 86,389
| The notes on pages 6 to 10 form part of these financial statements.
Page 5
TAPROGGE COLLECTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General Information
Taprogge Collection Limited, a private company limited by shares, is incrporated and domiciled in England and Wales ad has its registered office and place of business at Flat E, 5 Landsdowne Road, London, W11 3AL. 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 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 6
TAPROGGE COLLECTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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:
|  |  |  | Fixtures and fittings | - | 15% | On a reducing balance basis
|  |  |  | Office equipment | - |  |
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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 7
TAPROGGE COLLECTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 1,988 | -
|  | 1,988 | -
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 8
TAPROGGE COLLECTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 10,250 | - | 10,250
| Additions | - | 105 | 105
| At 30 June 2025 | 10,250 | 105 | 10,355
| Depreciation |  |  |
| At 1 July 2024 | 4,237 | - | 4,237
| Charge for the year on owned assets | 902 | 16 | 918
| At 30 June 2025 | 5,139 | 16 | 5,155
| Net book value |  |  |
| At 30 June 2025 | 5,111 | 89 | 5,200
| At 30 June 2024 | 6,013 | - | 6,013
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 866,104 | 831,903
|  | 866,104 | 831,903
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 32,768 | 38,245
|  | 32,768 | 38,245
Page 9
TAPROGGE COLLECTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,184 | 739
|  | 4,184 | 739
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | (157) | -
| Amounts owed to group undertakings | - | 34,147
| Corporation tax | 20,729 | 20,729
| Other taxation and social security | 10,922 | 6,838
| Other creditors | 796,086 | 727,297
| Accruals and deferred income | 3,550 | 1,500
|  | 831,130 | 790,511
9. | Transactions With Directors
During the year the company made the following advances to Mrs Silka Rittson-Thomas a Director: Other advances totalling £47,632 (2024: £31,940). Repayments made by Mrs Silka Rittson-Thomas to the company during the year were £116,420 (2024: £92,920). At the balance sheet date the company owed the Director £796,085 (2024: £727,297) which is included in other creditors.
10. | Related party transactions
| During the year the company paid for expenses of £3,053 on behalf of TheTukTuk Botanics Ltd, a company in which Mrs Silka Rittson-Thomas is both a director and shareholder. At the balance sheet date the intercompany balance owed from TheTukTuk Botanics Ltd was £32,766.
Page 10