Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 1 No description of principal activity true 2024-04-01 false 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05058796 2024-04-01 2025-03-31 05058796 2023-04-01 2024-03-31 05058796 2025-03-31 05058796 2024-03-31 05058796 c:Director1 2024-04-01 2025-03-31 05058796 d:CurrentFinancialInstruments 2025-03-31 05058796 d:CurrentFinancialInstruments 2024-03-31 05058796 d:Non-currentFinancialInstruments 2025-03-31 05058796 d:Non-currentFinancialInstruments 2024-03-31 05058796 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05058796 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05058796 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 05058796 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05058796 d:ShareCapital 2025-03-31 05058796 d:ShareCapital 2024-03-31 05058796 d:RetainedEarningsAccumulatedLosses 2025-03-31 05058796 d:RetainedEarningsAccumulatedLosses 2024-03-31 05058796 c:OrdinaryShareClass1 2024-04-01 2025-03-31 05058796 c:OrdinaryShareClass1 2025-03-31 05058796 c:OrdinaryShareClass1 2024-03-31 05058796 c:OrdinaryShareClass2 2024-04-01 2025-03-31 05058796 c:OrdinaryShareClass2 2025-03-31 05058796 c:OrdinaryShareClass2 2024-03-31 05058796 c:OrdinaryShareClass3 2024-04-01 2025-03-31 05058796 c:OrdinaryShareClass3 2025-03-31 05058796 c:OrdinaryShareClass3 2024-03-31 05058796 c:OrdinaryShareClass4 2024-04-01 2025-03-31 05058796 c:OrdinaryShareClass4 2025-03-31 05058796 c:OrdinaryShareClass4 2024-03-31 05058796 c:FRS102 2024-04-01 2025-03-31 05058796 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05058796 c:FullAccounts 2024-04-01 2025-03-31 05058796 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05058796 2 2024-04-01 2025-03-31 05058796 6 2024-04-01 2025-03-31 05058796 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05058796 DARRYL WRIGHT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DARRYL WRIGHT LIMITED REGISTERED NUMBER: 05058796 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | - |  | 1
|  |  | - |  | 1
Current assets |  |  |  |  |
Stocks |  | 110,087 |  | 109,847 |
Debtors: amounts falling due within one year | 4 | 60,000 |  | 41,181 |
Cash at bank and in hand | 5 | 826,008 |  | 631,498 |
|  | 996,095 |  | 782,526 |
Creditors: amounts falling due within one year | 6 | (11,642) |  | (10,638) |
Net current assets |  |  | 984,453 |  | 771,888
Total assets less current liabilities |  |  | 984,453 |  | 771,889
Creditors: amounts falling due after more than one year | 7 |  | (640,025) |  | (429,633)
Net assets |  |  | 344,428 |  | 342,256
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 344,328 |  | 342,156
|  |  | 344,428 |  | 342,256
Page 1
DARRYL WRIGHT LIMITED REGISTERED NUMBER: 05058796 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 profit and loss account 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:
Darryl Wright
Director
Date: 9 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
DARRYL WRIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Darryl Wright Limited is a private limited company, limited by shares, with a registration number of 05058796, incorporated in England and Wales, with its registered office address and principle place of business at Maypole Court, 2 High Street, Wem, Shropshire, SY4 5AA. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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 3
DARRYL WRIGHT 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 | Impairment of fixed assets and goodwill
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
DARRYL WRIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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 1 (2024 - 1).
Page 5
DARRYL WRIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 60,000 | 41,181
|  | 60,000 | 41,181
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 826,008 | 631,498
|  | 826,008 | 631,498
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxation and social security | 510 | 4,422
| Other creditors | 5,014 | 5,014
| Accruals and deferred income | 6,118 | 1,202
|  | 11,642 | 10,638
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 640,025 | 429,633
|  | 640,025 | 429,633
Page 6
DARRYL WRIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 70 (2024 - 70) Ordinary A shares of £1.00 each | 70 | 70
|  | 18 (2024 - 18) Ordinary B shares of £1.00 each | 18 | 18
|  | 6 (2024 - 6) Ordinary C shares of £1.00 each | 6 | 6
|  | 6 (2024 - 6) Ordinary D shares of £1.00 each | 6 | 6
|  |  | 100 | 100
Page 7