Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31252024-04-01falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.26falsetruefalse 06458172 2024-04-01 2025-03-31 06458172 2023-04-01 2024-03-31 06458172 2025-03-31 06458172 2024-03-31 06458172 2023-04-01 06458172 c:Director1 2024-04-01 2025-03-31 06458172 d:OfficeEquipment 2024-04-01 2025-03-31 06458172 d:OfficeEquipment 2025-03-31 06458172 d:OfficeEquipment 2024-03-31 06458172 d:ComputerEquipment 2024-04-01 2025-03-31 06458172 d:ComputerEquipment 2025-03-31 06458172 d:ComputerEquipment 2024-03-31 06458172 d:CurrentFinancialInstruments 2025-03-31 06458172 d:CurrentFinancialInstruments 2024-03-31 06458172 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06458172 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06458172 d:ShareCapital 2024-04-01 2025-03-31 06458172 d:ShareCapital 2025-03-31 06458172 d:ShareCapital 2023-04-01 2024-03-31 06458172 d:ShareCapital 2024-03-31 06458172 d:ShareCapital 2023-04-01 06458172 d:SharePremium 2024-04-01 2025-03-31 06458172 d:SharePremium 2025-03-31 06458172 d:SharePremium 2023-04-01 2024-03-31 06458172 d:SharePremium 2024-03-31 06458172 d:SharePremium 2023-04-01 06458172 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06458172 d:RetainedEarningsAccumulatedLosses 2025-03-31 06458172 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06458172 d:RetainedEarningsAccumulatedLosses 2024-03-31 06458172 d:RetainedEarningsAccumulatedLosses 2023-04-01 06458172 c:OrdinaryShareClass1 2024-04-01 2025-03-31 06458172 c:OrdinaryShareClass1 2025-03-31 06458172 c:OrdinaryShareClass1 2024-03-31 06458172 c:OrdinaryShareClass2 2024-04-01 2025-03-31 06458172 c:OrdinaryShareClass2 2025-03-31 06458172 c:OrdinaryShareClass2 2024-03-31 06458172 c:FRS102 2024-04-01 2025-03-31 06458172 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06458172 c:FullAccounts 2024-04-01 2025-03-31 06458172 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06458172 2 2024-04-01 2025-03-31 06458172 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06458172

























JACQUELINE WEBB & CO LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
For the year ended 31 MARCH 2025












Fletcher & Partners
Chartered Accountants
Salisbury

 
JACQUELINE WEBB & CO LIMITED
REGISTERED NUMBER: 06458172

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 7 
4,664,969
4,939,106

Cash at bank and in hand
 8 
1,558,598
601,260

  
6,223,567
5,540,366

Creditors: amounts falling due within one year
 9 
(570,261)
(514,200)

Net current assets
  
 
 
5,653,306
 
 
5,026,166

Total assets less current liabilities
  
5,653,306
5,026,166

  

Net assets
  
5,653,306
5,026,166


Capital and reserves
  

Called up share capital 
 10 
500
500

Share premium account
  
101,950
101,950

Profit and loss account
  
5,550,856
4,923,716

  
5,653,306
5,026,166


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 by: 




D Lingafelter
Director

Date: 8 July 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 1

 
JACQUELINE WEBB & CO LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 April 2024
500
101,950
4,923,716
5,026,166


Comprehensive income for the year

Profit for the year

-
-
1,771,140
1,771,140


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
1,771,140
1,771,140


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(1,144,000)
(1,144,000)


Total transactions with owners
-
-
(1,144,000)
(1,144,000)


At 31 March 2025
500
101,950
5,550,856
5,653,306


The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
JACQUELINE WEBB & CO LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 April 2023
500
101,950
4,422,874
4,525,324


Comprehensive income for the year

Profit for the year

-
-
1,644,842
1,644,842


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
1,644,842
1,644,842


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(1,144,000)
(1,144,000)


Total transactions with owners
-
-
(1,144,000)
(1,144,000)


At 31 March 2024
500
101,950
4,923,716
5,026,166


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
JACQUELINE WEBB & CO LIMITED
 

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

1.


General information

Jacqueline Webb & Co Limited is a private company limited by shares incorporated in England and Wales with the registered number 06458172. Its registered office is 18-22 Barnack Business Park, Blakey Road, Salisbury, Wiltshire, SP1 2LP.

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 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:

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.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

Page 4

 
JACQUELINE WEBB & CO LIMITED
 

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

2.Accounting policies (continued)

 
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

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.


 
2.7

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
-
20%
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.

 
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.

Page 5

 
JACQUELINE WEBB & CO LIMITED
 

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

2.Accounting policies (continued)

 
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.


Judgments in applying accounting policies and key sources of estimation uncertainty



In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevent. Actual results may differ from these estimates.   The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


4.


Employees

The average monthly number of employees, including directors, during the year was 25 (2024 - 26).


5.


Parent company profit for the year

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The profit after tax of the parent Company for the year was £1,771,140 (2024 - £1,644,842).

Page 6

 
JACQUELINE WEBB & CO LIMITED
 

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

6.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
9,450
17,076
26,526



At 31 March 2025

9,450
17,076
26,526



Depreciation


At 1 April 2024
9,450
17,076
26,526



At 31 March 2025

9,450
17,076
26,526



Net book value



At 31 March 2025
-
-
-



At 31 March 2024
-
-
-


7.


Debtors

2025
2024
£
£


Trade debtors
4,508,969
4,816,106

Other debtors
156,000
123,000

4,664,969
4,939,106



8.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,558,598
601,260

1,558,598
601,260


Page 7

 
JACQUELINE WEBB & CO LIMITED
 

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

9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
32,717
53,199

Corporation tax
289,996
249,750

Other taxation and social security
194,891
168,700

Other creditors
5,657
5,551

Accruals and deferred income
47,000
37,000

570,261
514,200



10.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



4,500 (2024 - 4,500) Ordinary 'A' shares shares of £0.10 each
450
450
500 (2024 - 500) Ordinary 'B' shares shares of £0.10 each
50
50

500

500



11.


Parent Company

The parent company of Jacqueline Webb & Co. Limited is Discus Management Limited. The registered office of the parent is York House Castlewood,Ashley, Ringwood,Hampshire, BH24 2AX.

Page 8