Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 15 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01 false No description of principal activity 17 true true false 06623643 2024-01-01 2024-12-31 06623643 2023-01-01 2023-12-31 06623643 2024-12-31 06623643 2023-12-31 06623643 c:Director1 2024-01-01 2024-12-31 06623643 d:CurrentFinancialInstruments 2024-12-31 06623643 d:CurrentFinancialInstruments 2023-12-31 06623643 d:Non-currentFinancialInstruments 2024-12-31 06623643 d:Non-currentFinancialInstruments 2023-12-31 06623643 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06623643 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06623643 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 06623643 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 06623643 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 06623643 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 06623643 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 06623643 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 06623643 d:ShareCapital 2024-12-31 06623643 d:ShareCapital 2023-12-31 06623643 d:RetainedEarningsAccumulatedLosses 2024-12-31 06623643 d:RetainedEarningsAccumulatedLosses 2023-12-31 06623643 c:FRS102 2024-01-01 2024-12-31 06623643 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06623643 c:FullAccounts 2024-01-01 2024-12-31 06623643 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06623643 2 2024-01-01 2024-12-31 06623643 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 06623643 WILL WRITER LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WILL WRITER LIMITED REGISTERED NUMBER: 06623643 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7,336 |  | 7,362 |
Cash at bank and in hand | 6 | 11,245 |  | 28,184 |
|  | 18,581 |  | 35,546 |
Creditors: amounts falling due within one year | 7 | (121,364) |  | (141,762) |
Total assets less current liabilities |  |  | (102,783) |  | (106,216)
Creditors: amounts falling due after more than one year | 8 |  | (13,095) |  | (23,279)
Net liabilities |  |  | (115,878) |  | (129,495)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (116,878) |  | (130,495)
|  |  | (115,878) |  | (129,495)
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 income statement 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 11 September 2025.
H R Goodale
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
WILL WRITER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The company is a private limited by shares company incorporated in England. The Registered Office address is 4 Pembroke Road, Sevenoaks, Kent TN13 1XR. The place of business is 2 Fircroft Mews, Fircroft Business Centre, Fircroft Way, Edenbridge, Kent, TN8 6EN 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 | Going concern
Despite the accumulated trading losses the Director expects the company to continue trading for at least the next 12 months and the financial statements have been prepared on that basis.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 2
WILL WRITER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2023 - 17).
4. | Taxation
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Total current tax | - | -
Page 3
WILL WRITER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 4.Taxation (continued)
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 19% (2023 - 19%). The differences are explained below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Profit/(loss) on ordinary activities before tax | 13,225 | (17,813)
| Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2023 - 19%) | 2,513 | (3,384)
| Effects of: |  |
| Utilisation of tax losses | (2,513) | -
| Unrelieved tax losses carried forward | - | 3,384
| Total tax charge for the year | - | -
| Factors that may affect future tax charges
The company has trading losses of £226,581 available to set against future profits.
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 3,330 | 3,330
| Other debtors | 4,006 | 4,032
|  | 7,336 | 7,362
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,245 | 28,184
Page 4
WILL WRITER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 10,186 | 9,932
| Trade creditors | 14,655 | 15,798
| Other taxation and social security | 32,139 | 31,090
| Other creditors | 61,734 | 82,442
| Accruals and deferred income | 2,650 | 2,500
|  | 121,364 | 141,762
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 8,664 | 7,713
| VAT control | 23,475 | 23,377
|  | 32,139 | 31,090
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 13,095 | 23,279
Page 5
WILL WRITER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,186 | 9,932
| Amounts falling due 1-2 years |  |
| Bank loans | 10,444 | 10,183
| Amounts falling due 2-5 years |  |
| Bank loans | 2,651 | 13,096
|  | 23,281 | 33,211
10. | 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 £5,011 (2023 - £3,915).
11. | Related party transactions
| The director has provided working capital to the company of £61,064 (2023: £76,045) which is interest free and repayable on demand.
Page 6