Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseNo description of principal activityfalse2024-04-0121falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14670249 2024-04-01 2025-03-31 14670249 2023-02-17 2024-03-31 14670249 2025-03-31 14670249 2024-03-31 14670249 c:Director1 2024-04-01 2025-03-31 14670249 d:PlantMachinery 2024-04-01 2025-03-31 14670249 d:PlantMachinery 2025-03-31 14670249 d:PlantMachinery 2024-03-31 14670249 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14670249 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14670249 d:MotorVehicles 2024-04-01 2025-03-31 14670249 d:MotorVehicles 2025-03-31 14670249 d:MotorVehicles 2024-03-31 14670249 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14670249 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14670249 d:OfficeEquipment 2024-04-01 2025-03-31 14670249 d:OfficeEquipment 2025-03-31 14670249 d:OfficeEquipment 2024-03-31 14670249 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14670249 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14670249 d:ComputerEquipment 2024-04-01 2025-03-31 14670249 d:ComputerEquipment 2025-03-31 14670249 d:ComputerEquipment 2024-03-31 14670249 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14670249 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14670249 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14670249 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14670249 d:CurrentFinancialInstruments 2025-03-31 14670249 d:CurrentFinancialInstruments 2024-03-31 14670249 d:Non-currentFinancialInstruments 2025-03-31 14670249 d:Non-currentFinancialInstruments 2024-03-31 14670249 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14670249 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14670249 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14670249 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14670249 d:ShareCapital 2025-03-31 14670249 d:ShareCapital 2024-03-31 14670249 d:RetainedEarningsAccumulatedLosses 2025-03-31 14670249 d:RetainedEarningsAccumulatedLosses 2024-03-31 14670249 c:FRS102 2024-04-01 2025-03-31 14670249 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14670249 c:FullAccounts 2024-04-01 2025-03-31 14670249 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14670249 2 2024-04-01 2025-03-31 14670249 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 14670249 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 14670249 d:LeasedAssetsHeldAsLessee 2025-03-31 14670249 d:LeasedAssetsHeldAsLessee 2024-03-31 14670249 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 14670249


WESTEXE SOLUTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




















img06e9.png

 
WESTEXE SOLUTIONS LIMITED
REGISTERED NUMBER:14670249

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
105,066
31,017

  
105,066
31,017

Current assets
  

Stocks
  
4,500
3,370

Debtors: amounts falling due within one year
 5 
29,301
5,479

Cash at bank and in hand
 6 
8,971
7,268

  
42,772
16,117

Creditors: amounts falling due within one year
 7 
(71,356)
(26,510)

Net current liabilities
  
 
 
(28,584)
 
 
(10,393)

Total assets less current liabilities
  
76,482
20,624

Creditors: amounts falling due after more than one year
 8 
(70,242)
(20,495)

  

Net assets
  
6,240
129


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,140
29

  
6,240
129


Page 1

 
WESTEXE SOLUTIONS LIMITED
REGISTERED NUMBER:14670249
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 profit and loss account 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 3 June 2025.




Steven Gill
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Westexe Solutions Limited is a private company, limited by shares, domiciled in England and Wales. The registered office is Courtenay House, Pynes Hill, Exeter, England, EX2 5AZ.

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

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 3

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Interest income

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

 
2.4

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.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 both the straight-line and reducing balance method.

Depreciation is provided on the following basis:

Plant and machinery
-
 5 years straight-line
Motor vehicles
-
 7 years straight-line
Office equipment
-
 7 years straight-line
Computer equipment
-
 4 years straight-line

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 4

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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

2025
2024
£
£

Wages and salaries
29,088
-

Cost of defined contribution scheme
569
-

29,657
-


The average monthly number of employees, including directors, during the year was 2 (2024 - 1).

Page 5

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
4,424
31,127
-
437
35,988


Additions
4,861
77,130
108
619
82,718



At 31 March 2025

9,285
108,257
108
1,056
118,706



Depreciation


At 1 April 2024
433
4,447
-
91
4,971


Charge for the year on owned assets
1,295
248
3
148
1,694


Charge for the year on financed assets
-
6,975
-
-
6,975



At 31 March 2025

1,728
11,670
3
239
13,640



Net book value



At 31 March 2025
7,557
96,587
105
817
105,066



At 31 March 2024
3,991
26,680
-
346
31,017

Page 6

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

           4.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles
90,492
26,680

90,492
26,680


5.


Debtors

2025
2024
£
£


Trade debtors
15,540
4,686

Other debtors
148
81

Prepayments and accrued income
13,613
712

29,301
5,479



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
8,971
7,268

8,971
7,268



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
16,217
9,269

Other taxation and social security
10,260
1,394

Obligations under finance lease and hire purchase contracts
18,499
5,680

Other creditors
26,380
10,167

71,356
26,510


Page 7

 
WESTEXE SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
70,242
20,495

70,242
20,495



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £569 (2024 - £Nil).
Contributions totalling £267 (2024 - £Nil) were payable to the fund at the balance sheet date and
are included in creditors.

 
Page 8