Caseware UK (AP4) 2023.0.135 2023.0.135 2025-06-30 2025-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-07-01 true No description of principal activity 11 11 true false 01376368 2024-07-01 2025-06-30 01376368 2023-07-01 2024-06-30 01376368 2025-06-30 01376368 2024-06-30 01376368 c:Director1 2024-07-01 2025-06-30 01376368 d:Buildings 2024-07-01 2025-06-30 01376368 d:Buildings 2025-06-30 01376368 d:Buildings 2024-06-30 01376368 d:Buildings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:PlantMachinery 2024-07-01 2025-06-30 01376368 d:PlantMachinery 2025-06-30 01376368 d:PlantMachinery 2024-06-30 01376368 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:MotorVehicles 2024-07-01 2025-06-30 01376368 d:MotorVehicles 2025-06-30 01376368 d:MotorVehicles 2024-06-30 01376368 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:FurnitureFittings 2024-07-01 2025-06-30 01376368 d:FurnitureFittings 2025-06-30 01376368 d:FurnitureFittings 2024-06-30 01376368 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:OfficeEquipment 2024-07-01 2025-06-30 01376368 d:OfficeEquipment 2025-06-30 01376368 d:OfficeEquipment 2024-06-30 01376368 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01376368 d:CurrentFinancialInstruments 2025-06-30 01376368 d:CurrentFinancialInstruments 2024-06-30 01376368 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 01376368 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 01376368 d:ShareCapital 2025-06-30 01376368 d:ShareCapital 2024-06-30 01376368 d:SharePremium 2025-06-30 01376368 d:SharePremium 2024-06-30 01376368 d:OtherMiscellaneousReserve 2024-07-01 2025-06-30 01376368 d:OtherMiscellaneousReserve 2025-06-30 01376368 d:OtherMiscellaneousReserve 2024-06-30 01376368 d:RetainedEarningsAccumulatedLosses 2025-06-30 01376368 d:RetainedEarningsAccumulatedLosses 2024-06-30 01376368 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 01376368 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 01376368 c:FRS102 2024-07-01 2025-06-30 01376368 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01376368 c:FullAccounts 2024-07-01 2025-06-30 01376368 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01376368 d:WithinOneYear 2025-06-30 01376368 d:WithinOneYear 2024-06-30 01376368 d:BetweenOneFiveYears 2025-06-30 01376368 d:BetweenOneFiveYears 2024-06-30 01376368 7 2024-07-01 2025-06-30 01376368 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 01376368 A.C. WALLBRIDGE AND COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025 Fletcher and Partners Chartered Accountants Salisbury
A.C. WALLBRIDGE AND COMPANY LIMITED REGISTERED NUMBER: 01376368 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 183,287 |  | 196,261
Current assets |  |  |  |  |
Stocks | 5 | 21,007 |  | 13,936 |
Debtors: amounts falling due within one year | 6 | 245,222 |  | 342,667 |
Cash at bank and in hand | 7 | 735,178 |  | 415,214 |
|  | 1,001,407 |  | 771,817 |
Creditors: amounts falling due within one year | 8 | (155,204) |  | (116,597) |
Net current assets |  |  | 846,203 |  | 655,220
Total assets less current liabilities |  |  | 1,029,490 |  | 851,481
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (36,211) |  | (39,274)
Net assets |  |  | 993,279 |  | 812,207
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20,000 |  | 20,000
Share premium account | 10 |  | 916 |  | 916
Other reserves | 10 |  | 18,444 |  | 18,444
Profit and loss account | 10 |  | 953,919 |  | 772,847
|  |  | 993,279 |  | 812,207
Page 1
A.C. WALLBRIDGE AND COMPANY LIMITED REGISTERED NUMBER: 01376368 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 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 S Palmer
Director
Date: 6 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
A.C. Wallbridge and Company Limited is a private company limited by shares, incorporated in England and Wales, registration number 01376368. Its registered office is Unit 7, Centre One, Lysander Way, Old Sarum, Salisbury, Wiltshire, SP4 6BU. 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: 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.
| 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. Page 3
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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. Page 4
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.
|  |  |  | Freehold property | - | 2.78% | straight line
|  |  |  | Plant and machinery | - | 25.00% | reducing balance
|  |  |  | Motor vehicles | - | 25.00% | reducing balance
|  |  |  | Fixtures and fittings | - | 25.00% | reducing balance
|  |  |  | Office equipment | - | 25.00% | reducing balance
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.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete items. Stocks of materials are reflected in raw material costs and stocks of clothing are adjusted against clothing costs.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Accrued income is measured at the percentage of completion of a contract as at the balance sheet date.
| 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. Page 5
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
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.
| 2.12 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.
| 2.13 | 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
| The average monthly number of employees, including directors, during the year was 11 (2024 - 11).
Page 6
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 July 2024 | 50,000 | 84,933 | 142,777 | 1,660 | 10,627 | 289,997
| Additions | - | 12,179 | 31,250 | 100 | 4,391 | 47,920
| Disposals | - | (636) | (18,390) | (130) | (4,788) | (23,944)
| At 30 June 2025 | 50,000 | 96,476 | 155,637 | 1,630 | 10,230 | 313,973
| Depreciation |  |  |  |  |  |
| At 1 July 2024 | 10,833 | 28,295 | 48,245 | 639 | 5,724 | 93,736
| Charge for the year on owned assets | 722 | 17,186 | 28,860 | 256 | 1,979 | 49,003
| Disposals | - | (565) | (8,046) | (33) | (3,409) | (12,053)
| At 30 June 2025 | 11,555 | 44,916 | 69,059 | 862 | 4,294 | 130,686
| Net book value |  |  |  |  |  |
| At 30 June 2025 | 38,445 | 51,560 | 86,578 | 768 | 5,936 | 183,287
| At 30 June 2024 | 39,167 | 56,638 | 94,532 | 1,021 | 4,903 | 196,261
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 20,054 | 12,951
| Work clothing | 953 | 985
|  | 21,007 | 13,936
Page 7
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 115,412 | 229,885
| Other debtors | 11,135 | 1,574
| Prepayments and accrued income | 16,677 | 14,547
| Amounts recoverable on long-term contracts | 101,998 | 96,661
|  | 245,222 | 342,667
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 735,178 | 415,214
| Less: bank overdrafts | - | (15,269)
|  | 735,178 | 399,945
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 15,269
| Trade creditors | 1,026 | 4,858
| Corporation tax | 92,767 | 62,207
| Other taxation and social security | 42,337 | 24,565
| Other creditors | 2,191 | 1,563
| Accruals and deferred income | 16,883 | 8,135
|  | 155,204 | 116,597
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 39,274
| Charged / (credited) to profit or loss | (3,063)
| At end of year | 36,211
Page 8
A.C. WALLBRIDGE AND COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 9.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 36,211 | 39,274
10. | Reserves
Other reserves Other reserves represent a revaluation of the freehold property which formed part of the reported cost of the property on transition to FRS 102.
11. | Commitments under operating leases
| At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 13,000 | 13,000
| Later than 1 year and not later than 5 years | 13,000 | 26,000
|  | 26,000 | 39,000
Page 9