Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 1 false false 2025-01-01 No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09477752 2025-01-01 2025-12-31 09477752 2024-01-01 2024-12-31 09477752 2025-12-31 09477752 2024-12-31 09477752 c:CompanySecretary1 2025-01-01 2025-12-31 09477752 c:Director1 2025-01-01 2025-12-31 09477752 c:RegisteredOffice 2025-01-01 2025-12-31 09477752 d:Buildings d:ShortLeaseholdAssets 2025-01-01 2025-12-31 09477752 d:Buildings d:ShortLeaseholdAssets 2025-12-31 09477752 d:Buildings d:ShortLeaseholdAssets 2024-12-31 09477752 d:FurnitureFittings 2025-01-01 2025-12-31 09477752 d:FurnitureFittings 2025-12-31 09477752 d:FurnitureFittings 2024-12-31 09477752 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09477752 d:OfficeEquipment 2025-01-01 2025-12-31 09477752 d:OfficeEquipment 2025-12-31 09477752 d:OfficeEquipment 2024-12-31 09477752 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09477752 d:ComputerEquipment 2025-01-01 2025-12-31 09477752 d:ComputerEquipment 2025-12-31 09477752 d:ComputerEquipment 2024-12-31 09477752 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09477752 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09477752 d:CurrentFinancialInstruments 2025-12-31 09477752 d:CurrentFinancialInstruments 2024-12-31 09477752 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09477752 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09477752 d:ShareCapital 2025-12-31 09477752 d:ShareCapital 2024-12-31 09477752 d:RetainedEarningsAccumulatedLosses 2025-12-31 09477752 d:RetainedEarningsAccumulatedLosses 2024-12-31 09477752 c:FRS102 2025-01-01 2025-12-31 09477752 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09477752 c:FullAccounts 2025-01-01 2025-12-31 09477752 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09477752 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09477752
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| MICOTA CAPITAL LIMITED
MICOTA CAPITAL LIMITED |  |
CONTENTS
| Page
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3 - 6
MICOTA CAPITAL LIMITED |  |
COMPANY INFORMATION
Director | A L Foglio
Company secretary | T&H Secretarial Services Limited
Registered number | 09477752
Registered office | 3 Bunhill Row
| London
| EC1Y 8YZ
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Page 1
MICOTA CAPITAL LIMITED REGISTERED NUMBER:09477752 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 552,581 |  | 381,432
|  |  | 552,581 |  | 381,432
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 66,518 |  | 98,865 |
Cash at bank and in hand |  | 105,979 |  | 79,037 |
|  | 172,497 |  | 177,902 |
Creditors: amounts falling due within one year | 6 | (5,189) |  | (43,678) |
Net current assets |  |  | 167,308 |  | 134,224
Total assets less current liabilities |  |  | 719,889 |  | 515,656
Net assets |  |  | 719,889 |  | 515,656
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 115 |  | 115
Profit and loss account |  |  | 719,774 |  | 515,541
|  |  | 719,889 |  | 515,656
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 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:
A L Foglio
Director
Date: 3 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
MICOTA CAPITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Micota Capital Limited is a private company, limited by shares, Incorporated in England and Wales. The address of the registered office is disclosed on the company information page. The principal activity of the company is that of providing asset management services. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the 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.
| 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. Revenue relates to advisory services provided by the Company. The Company receives income of one-off arrangement fees and recurring management fees for acting as intermediary between parties wishing to invest and businesses looking for investment.
| 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:
|  |  |  | Leasehold improvements | - | 10% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | 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. Page 3
MICOTA CAPITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 4
MICOTA CAPITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 -1).
4. | Tangible fixed assets
|  | Leasehold improvements | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 355,456 | 39,110 | 43,656 | 11,821 | 450,043
| Additions | 177,559 | 58,439 | - | 5,434 | 241,432
| At 31 December 2025 | 533,015 | 97,549 | 43,656 | 17,255 | 691,475
| Depreciation |  |  |  |  |
| At 1 January 2025 | 32,672 | 10,458 | 18,032 | 7,449 | 68,611
| Charge for the year on owned assets | 40,390 | 13,308 | 14,552 | 2,033 | 70,283
| At 31 December 2025 | 73,062 | 23,766 | 32,584 | 9,482 | 138,894
| Net book value |  |  |  |  |
| At 31 December 2025 | 459,953 | 73,783 | 11,072 | 7,773 | 552,581
| At 31 December 2024 | 322,784 | 28,652 | 25,624 | 4,372 | 381,432
Page 5
MICOTA CAPITAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,935 | 62,658
| Other debtors | 12,265 | 20,130
| Prepayments and accrued income | 31,318 | 16,077
|  | 66,518 | 98,865
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 547 | 38,761
| Other creditors | 101 | 1,007
| Accruals and deferred income | 4,541 | 3,910
|  | 5,189 | 43,678
Page 6