Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312true2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2024-04-01falsefalse 11277102 2024-04-01 2025-03-31 11277102 2023-04-01 2024-03-31 11277102 2025-03-31 11277102 2024-03-31 11277102 c:Director1 2024-04-01 2025-03-31 11277102 d:CurrentFinancialInstruments 2025-03-31 11277102 d:CurrentFinancialInstruments 2024-03-31 11277102 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11277102 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11277102 d:ShareCapital 2025-03-31 11277102 d:ShareCapital 2024-03-31 11277102 d:RetainedEarningsAccumulatedLosses 2025-03-31 11277102 d:RetainedEarningsAccumulatedLosses 2024-03-31 11277102 c:OrdinaryShareClass1 2024-04-01 2025-03-31 11277102 c:OrdinaryShareClass1 2025-03-31 11277102 c:OrdinaryShareClass1 2024-03-31 11277102 c:FRS102 2024-04-01 2025-03-31 11277102 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11277102 c:FullAccounts 2024-04-01 2025-03-31 11277102 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11277102 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11277102









UROLOGY EXPERT WITNESS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
UROLOGY EXPERT WITNESS LIMITED
REGISTERED NUMBER: 11277102

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,950
1,260

Cash at bank and in hand
  
69,340
35,974

Current liabilities
  
74,290
37,234

Creditors: amounts falling due within one year
 5 
(13,194)
(5,852)

Net current assets
  
 
 
61,096
 
 
31,382

Total assets less current liabilities
  
61,096
31,382

  

Net assets
  
61,096
31,382


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
60,996
31,282

  
61,096
31,382


The directors consider 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 directors acknowledge their 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 on 12 August 2025.




Dr W Turner
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
UROLOGY EXPERT WITNESS LIMITED
 

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

1.


General information

Urology Expert Witness Limited is a private Company limited by shares, incorporated in England and Wales within the  United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. This Company is not part of a group.
The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.

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:

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

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.4

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.

Page 2

 
UROLOGY EXPERT WITNESS LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

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.

 
2.6

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.

 
2.7

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.

Page 3

 
UROLOGY EXPERT WITNESS LIMITED
 

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

2.Accounting policies (continued)

 
2.8

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 corporation 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.



3.


Employees

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


4.


Debtors

2025
2024
£
£


Trade debtors
4,950
315

Prepayments and accrued income
-
945

4,950
1,260



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
582
-

Corporation tax
7,204
2,691

Other creditors
2,375
1,461

Accruals and deferred income
3,033
1,700

13,194
5,852



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100


Page 4

 
UROLOGY EXPERT WITNESS LIMITED
 

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

7.


Related party transactions

During the year the Company operated loans with the directors of the Company. The amount payable to the directors by the Company at the year end was £2,256 (2023 - £1,451).


Page 5