Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 The tax expense for the year comprises current and deferred tax. 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 is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.2 2024-02-01 false No description of principal activity 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02879847 2024-02-01 2025-01-31 02879847 2023-02-01 2024-01-31 02879847 2025-01-31 02879847 2024-01-31 02879847 c:CompanySecretary1 2024-02-01 2025-01-31 02879847 c:Director1 2024-02-01 2025-01-31 02879847 c:RegisteredOffice 2024-02-01 2025-01-31 02879847 d:PlantMachinery 2024-02-01 2025-01-31 02879847 d:PlantMachinery 2025-01-31 02879847 d:PlantMachinery 2024-01-31 02879847 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02879847 d:MotorVehicles 2024-02-01 2025-01-31 02879847 d:MotorVehicles 2025-01-31 02879847 d:MotorVehicles 2024-01-31 02879847 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02879847 d:FurnitureFittings 2024-02-01 2025-01-31 02879847 d:FurnitureFittings 2025-01-31 02879847 d:FurnitureFittings 2024-01-31 02879847 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02879847 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02879847 d:CurrentFinancialInstruments 2025-01-31 02879847 d:CurrentFinancialInstruments 2024-01-31 02879847 d:Non-currentFinancialInstruments 2025-01-31 02879847 d:Non-currentFinancialInstruments 2024-01-31 02879847 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 02879847 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 02879847 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 02879847 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 02879847 d:ShareCapital 2025-01-31 02879847 d:ShareCapital 2024-01-31 02879847 d:CapitalRedemptionReserve 2025-01-31 02879847 d:CapitalRedemptionReserve 2024-01-31 02879847 d:RetainedEarningsAccumulatedLosses 2025-01-31 02879847 d:RetainedEarningsAccumulatedLosses 2024-01-31 02879847 c:OrdinaryShareClass1 2024-02-01 2025-01-31 02879847 c:OrdinaryShareClass1 2025-01-31 02879847 c:OrdinaryShareClass2 2024-02-01 2025-01-31 02879847 c:OrdinaryShareClass2 2025-01-31 02879847 c:FRS102 2024-02-01 2025-01-31 02879847 c:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 02879847 c:FullAccounts 2024-02-01 2025-01-31 02879847 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 02879847 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-02-01 2025-01-31 02879847 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-01-31 02879847 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-01-31 02879847 2 2024-02-01 2025-01-31 02879847 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02879847 DUNHAM CASH REGISTERS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
DUNHAM CASH REGISTERS LTD COMPANY INFORMATION
Director | Mr I C Phillips
Company secretary | Mrs M D Phillips
Registered number | 02879847
Registered office | 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
Accountants | MA Partners LLP
| Chartered Accountants
| 7 The Close
| Norwich
| Norfolk
| NR1 4DJ
DUNHAM CASH REGISTERS LTD CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 11
DUNHAM CASH REGISTERS LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DUNHAM CASH REGISTERS LTD FOR THE YEAR ENDED 31 JANUARY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dunham Cash Registers Ltd for the year ended 31 January 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Dunham Cash Registers Ltd in accordance with the terms of our engagement letter dated 18 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Dunham Cash Registers Ltd and state those matters that we have agreed to state to the director of Dunham Cash Registers Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dunham Cash Registers Ltd and its director for our work or for this report. It is your duty to ensure that Dunham Cash Registers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dunham Cash Registers Ltd. You consider that Dunham Cash Registers Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Dunham Cash Registers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 30 September 2025 Page 1
DUNHAM CASH REGISTERS LTD REGISTERED NUMBER: 02879847 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 17,018 |  | 6,748
|  |  | 17,018 |  | 6,748
Current assets |  |  |  |  |
Stocks |  | 981 |  | 1,482 |
Debtors: amounts falling due within one year | 5 | 20,303 |  | 19,717 |
Cash at bank and in hand |  | 31,981 |  | 36,769 |
|  | 53,265 |  | 57,968 |
Creditors: amounts falling due within one year | 6 | (36,881) |  | (36,770) |
Net current assets |  |  | 16,384 |  | 21,198
Total assets less current liabilities |  |  | 33,402 |  | 27,946
Creditors: amounts falling due after more than one year | 7 |  | (23,826) |  | (13,630)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,234) |  | (1,245) |
|  |  | (3,234) |  | (1,245)
Net assets |  |  | 6,342 |  | 13,071
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Capital redemption reserve |  |  | 95 |  | 95
Profit and loss account |  |  | 6,147 |  | 12,876
|  |  | 6,342 |  | 13,071
Page 2
DUNHAM CASH REGISTERS LTD REGISTERED NUMBER: 02879847 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 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 on 30 September 2025.
Mr I C Phillips
Director
The notes on pages 4 to 11 form part of these financial statements. Page 3
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The Company's principal activity is that of cash register rentals and sales and the Company's principal place of business is Norwich, Norfolk. 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
The directors have considered a period of twelve months from the date of approval of the financial statements. They consider that projected income together with current cash reserves will be more than adequate for the company's needs. As such they believe that the financial statements should be prepared on the going concern basis.
| 2.3 | Turnover
Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures,fittings and equipment | - | 10% | 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. Page 5
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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. Page 6
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. 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. Page 7
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.15 | 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 2 (2024 - 2).
Page 8
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Furniture, fittings and equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 February 2024 | 9,439 | 13,500 | 32,677 | 55,616
| Additions | - | 16,650 | - | 16,650
| Disposals | (500) | (13,500) | - | (14,000)
| At 31 January 2025 | 8,939 | 16,650 | 32,677 | 58,266
| Depreciation |  |  |  |
| At 1 February 2024 | 7,331 | 12,148 | 29,389 | 48,868
| Charge for the year on owned assets | 524 | 4,163 | 329 | 5,016
| Disposals | (488) | (12,148) | - | (12,636)
| At 31 January 2025 | 7,367 | 4,163 | 29,718 | 41,248
| Net book value |  |  |  |
| At 31 January 2025 | 1,572 | 12,487 | 2,959 | 17,018
| At 31 January 2024 | 2,108 | 1,352 | 3,288 | 6,748
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,549 | 19,336
| Prepayments and accrued income | 754 | 381
|  | 20,303 | 19,717
Page 9
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,556 | 2,556
| Trade creditors | 4,723 | 3,503
| Other taxation and social security | 8,554 | 12,878
| Obligations under finance lease and hire purchase contracts | 3,447 | -
| Other creditors | 3,978 | 3,978
| Accruals and deferred income | 13,623 | 13,855
|  | 36,881 | 36,770
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,074 | 13,630
| Net obligations under finance leases and hire purchase contracts | 12,752 | -
|  | 23,826 | 13,630
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable by instalments | 852 | 3,408
|  | 852 | 3,408
Page 10
DUNHAM CASH REGISTERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 Ordinary 'A' shares of £1.00 each | 50 | 50
|  | 50 Ordinary 'B' shares of £1.00 each | 50 | 50
|  |  | 100 | 100
9. | Related party transactions
| As at 31 January 2025, the Company owed the director £2,978 (2024: £2,978).
Page 11