Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-21falseIT consultancy services1truetrue12024-04-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08004027 2024-04-01 2025-03-31 08004027 2023-04-01 2024-03-31 08004027 2025-03-31 08004027 2024-03-31 08004027 c:Director1 2024-04-01 2025-03-31 08004027 d:OfficeEquipment 2024-04-01 2025-03-31 08004027 d:OfficeEquipment 2025-03-31 08004027 d:OfficeEquipment 2024-03-31 08004027 d:ComputerEquipment 2024-04-01 2025-03-31 08004027 d:ComputerEquipment 2025-03-31 08004027 d:ComputerEquipment 2024-03-31 08004027 d:CurrentFinancialInstruments 2025-03-31 08004027 d:CurrentFinancialInstruments 2024-03-31 08004027 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08004027 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08004027 d:ShareCapital 2025-03-31 08004027 d:ShareCapital 2024-03-31 08004027 d:RetainedEarningsAccumulatedLosses 2025-03-31 08004027 d:RetainedEarningsAccumulatedLosses 2024-03-31 08004027 c:FRS102 2024-04-01 2025-03-31 08004027 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08004027 c:FullAccounts 2024-04-01 2025-03-31 08004027 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08004027 2 2024-04-01 2025-03-31 08004027 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08004027










DYNAMIC THINKING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
DYNAMIC THINKING LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFDYNAMIC THINKING LTD
FOR THE YEAR ENDED 31 MARCH 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 Dynamic Thinking Ltd for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Dynamic Thinking Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Dynamic Thinking Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dynamic Thinking Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that Dynamic Thinking Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Dynamic Thinking Ltd 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 Dynamic Thinking Ltd. 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.





Shipleys Tax Planning

21 May 2025
Page 1

 
DYNAMIC THINKING LTD
REGISTERED NUMBER: 08004027

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
100
-

Cash at bank and in hand
 6 
-
8,002

  
100
8,002

Creditors: amounts falling due within one year
 7 
-
(660)

Net current assets
  
 
 
100
 
 
7,342

Total assets less current liabilities
  
100
7,342

  

Net assets
  
100
7,342


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
-
7,242

  
100
7,342


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 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 21 May 2025.




Shazad Khalil
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DYNAMIC THINKING LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Dynamic Thinking Ltd is a company domiciled in England & Wales, registration number 08004027. The registered office is 32 Haslingden Drive, Bradford, West Yorkshire, BD9 5HR.

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.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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.


 
2.4

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
-
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

 
DYNAMIC THINKING LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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 1 (2024 - 1).

Page 4

 
DYNAMIC THINKING LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£





At 1 April 2024
329
12,218
12,547


Disposals
(329)
(12,218)
(12,547)



At 31 March 2025

-
-
-





At 1 April 2024
329
12,218
12,547


Disposals
(329)
(12,218)
(12,547)



At 31 March 2025

-
-
-



Net book value



At 31 March 2025
-
-
-



At 31 March 2024
-
-
-


5.


Debtors

2025
2024
£
£


Other debtors
100
-

100
-



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
-
8,002

-
8,002


Page 5

 
DYNAMIC THINKING LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
-
660

-
660



8.


Related party transactions

There were no related party transactions during the year.


Page 6