Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 15 true 33 2024-01-01 false No description of principal activity true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11665652 2024-01-01 2024-12-31 11665652 2023-01-01 2023-12-31 11665652 2024-12-31 11665652 2023-12-31 11665652 2023-01-01 11665652 c:Director1 2024-01-01 2024-12-31 11665652 d:Buildings 2024-01-01 2024-12-31 11665652 d:Buildings 2024-12-31 11665652 d:Buildings 2023-12-31 11665652 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:PlantMachinery 2024-01-01 2024-12-31 11665652 d:PlantMachinery 2024-12-31 11665652 d:PlantMachinery 2023-12-31 11665652 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:MotorVehicles 2024-01-01 2024-12-31 11665652 d:MotorVehicles 2024-12-31 11665652 d:MotorVehicles 2023-12-31 11665652 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:FurnitureFittings 2024-01-01 2024-12-31 11665652 d:FurnitureFittings 2024-12-31 11665652 d:FurnitureFittings 2023-12-31 11665652 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:OfficeEquipment 2024-01-01 2024-12-31 11665652 d:OfficeEquipment 2024-12-31 11665652 d:OfficeEquipment 2023-12-31 11665652 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11665652 d:Goodwill 2024-01-01 2024-12-31 11665652 d:Goodwill 2024-12-31 11665652 d:Goodwill 2023-12-31 11665652 d:CurrentFinancialInstruments 2024-12-31 11665652 d:CurrentFinancialInstruments 2023-12-31 11665652 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11665652 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11665652 d:ShareCapital 2024-01-01 2024-12-31 11665652 d:ShareCapital 2024-12-31 11665652 d:ShareCapital 2023-01-01 2023-12-31 11665652 d:ShareCapital 2023-12-31 11665652 d:ShareCapital 2023-01-01 11665652 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 11665652 d:RetainedEarningsAccumulatedLosses 2024-12-31 11665652 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11665652 d:RetainedEarningsAccumulatedLosses 2023-12-31 11665652 d:RetainedEarningsAccumulatedLosses 2023-01-01 11665652 c:OrdinaryShareClass1 2024-01-01 2024-12-31 11665652 c:OrdinaryShareClass1 2024-12-31 11665652 c:OrdinaryShareClass1 2023-12-31 11665652 c:FRS102 2024-01-01 2024-12-31 11665652 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11665652 c:FullAccounts 2024-01-01 2024-12-31 11665652 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11665652 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11665652 WHITECROSS DAY NURSERY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WHITECROSS DAY NURSERY LIMITED REGISTERED NUMBER: 11665652 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 464,029 |  | 473,721
|  |  | 464,029 |  | 473,721
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 18,250 |  | 14,208 |
|  | 18,250 |  | 14,208 |
Creditors: amounts falling due within one year | 7 | (149,824) |  | (296,161) |
Net current liabilities |  |  | (131,574) |  | (281,953)
Total assets less current liabilities |  |  | 332,455 |  | 191,768
Net assets |  |  | 332,455 |  | 191,768
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 332,355 |  | 191,668
|  |  | 332,455 |  | 191,768
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. Page 1
WHITECROSS DAY NURSERY LIMITED REGISTERED NUMBER: 11665652 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 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 4 September 2025.
Nicholas Williams
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
WHITECROSS DAY NURSERY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2023 | 100 | 133,300 | 133,400
Comprehensive income for the year |  |  |
Profit for the year | - | 92,868 | 92,868
Total comprehensive income for the year | - | 92,868 | 92,868
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (34,500) | (34,500)
Total transactions with owners | - | (34,500) | (34,500)
At 1 January 2024 | 100 | 191,668 | 191,768
Comprehensive income for the year |  |  |
Profit for the year | - | 172,687 | 172,687
Total comprehensive income for the year | - | 172,687 | 172,687
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (32,000) | (32,000)
Total transactions with owners | - | (32,000) | (32,000)
At 31 December 2024 | 100 | 332,355 | 332,455
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies
| 1.1 | 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:
| 1.2 | 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.
| 1.3 | 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.
| 1.4 | 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 reporting date in the countries where the Company operates and generates income. Page 4
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies (continued)
| 1.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 1.6 | 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 the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% |
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Office equipment | - | 20% |
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.
| 1.7 | 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 5
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies (continued)
| 1.8 | 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.
| 1.9 | 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.
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Prepayments & Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. | Employees
| The average monthly number of employees, including directors, during the year was 33 (2023 - 15).
Page 6
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2024 | 250,000
| At 31 December 2024 | 250,000
| Amortisation |
| At 1 January 2024 | 250,000
| At 31 December 2024 | 250,000
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | -
Page 7
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2024 | 525,000 | 10,000 | 15,000 | - | 1,526
| Additions | - | - | - | 1,124 | 268
| At 31 December 2024 | 525,000 | 10,000 | 15,000 | 1,124 | 1,794
| Depreciation |  |  |  |  |
| At 1 January 2024 | 52,500 | 10,000 | 15,000 | - | 305
| Charge for the year on owned assets | 10,500 | - | - | 225 | 359
| At 31 December 2024 | 63,000 | 10,000 | 15,000 | 225 | 664
| Net book value |  |  |  |  |
| At 31 December 2024 | 462,000 | - | - | 899 | 1,130
| At 31 December 2023 | 472,500 | - | - | - | 1,221
Page 8
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 January 2024 | 551,526
| Additions | 1,392
| At 31 December 2024 | 552,918
| Depreciation |
| At 1 January 2024 | 77,805
| Charge for the year on owned assets | 11,084
| At 31 December 2024 | 88,889
| Net book value |
| At 31 December 2024 | 464,029
| At 31 December 2023 | 473,721
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 18,250 | 14,208
|  | 18,250 | 14,208
Page 9
WHITECROSS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 2,496 | 2,957
| Corporation tax | 60,361 | 46,217
| Other taxation and social security | 7,248 | 3,131
| Other creditors | 77,919 | 242,056
| Accruals and deferred income | 1,800 | 1,800
|  | 149,824 | 296,161
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
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 £20,663 (2023 - £16,186). Contributions totalling £1,851 (2023 - £1,407) were payable to the fund at the reporting date and are included in other creditors.
10. | Related party transactions
| Included in other creditors is £60,835 (2023 - £240,417) owed to a company under common control.
Page 10