Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 2024-04-01 false true 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 0 00449599 2024-04-01 2025-03-31 00449599 2023-04-01 2024-03-31 00449599 2025-03-31 00449599 2024-03-31 00449599 c:Director1 2024-04-01 2025-03-31 00449599 d:CurrentFinancialInstruments 2025-03-31 00449599 d:CurrentFinancialInstruments 2024-03-31 00449599 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00449599 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00449599 d:ShareCapital 2025-03-31 00449599 d:ShareCapital 2024-03-31 00449599 d:RetainedEarningsAccumulatedLosses 2025-03-31 00449599 d:RetainedEarningsAccumulatedLosses 2024-03-31 00449599 c:OrdinaryShareClass1 2024-04-01 2025-03-31 00449599 c:OrdinaryShareClass1 2025-03-31 00449599 c:OrdinaryShareClass1 2024-03-31 00449599 c:FRS102 2024-04-01 2025-03-31 00449599 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00449599 c:FullAccounts 2024-04-01 2025-03-31 00449599 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00449599 2 2024-04-01 2025-03-31 00449599 4 2024-04-01 2025-03-31 00449599 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00449599 WHITES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
WHITES LIMITED REGISTERED NUMBER: 00449599 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 172,718 |  | 281,236 |
|  | 172,718 |  | 281,236 |
Creditors: amounts falling due within one year | 5 | (157,017) |  | (281,234) |
Net current assets |  |  | 15,701 |  | 2
Total assets less current liabilities |  |  | 15,701 |  | 2
Net assets |  |  | 15,701 |  | 2
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account |  |  | 15,700 |  | 1
|  |  | 15,701 |  | 2
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 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:
S F Gavin
Director
Date: 11 October 2025
The notes on pages 2 to 3 form part of these financial statements. Page 1
WHITES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Whites Limited is a company limited by share capital and incorporated in England and Wales. The address of the registered office and principal place of business is Oak Lea, Riley Lane Oak Lea, Riley Lane, Old Basing, Basingstoke, England, RG24 7DH. The principal activity of the company is that of a holding company. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 2
WHITES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL)
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 172,718 | 281,236
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,660 | 76,257
| Accruals and deferred income | 153,357 | 204,977
|  | 157,017 | 281,234
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £0.01 each | 1 | 1
7. | Controlling party
There is no one ultimate controlling party.
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