Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 0 2024-07-17 false No description of principal activity 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15844036 2024-07-16 15844036 2024-07-17 2025-07-31 15844036 2023-07-17 2024-07-16 15844036 2025-07-31 15844036 c:Director3 2024-07-17 2025-07-31 15844036 d:FurnitureFittings 2024-07-17 2025-07-31 15844036 d:FurnitureFittings 2025-07-31 15844036 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-17 2025-07-31 15844036 d:ComputerEquipment 2024-07-17 2025-07-31 15844036 d:ComputerEquipment 2025-07-31 15844036 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-17 2025-07-31 15844036 d:OwnedOrFreeholdAssets 2024-07-17 2025-07-31 15844036 d:CurrentFinancialInstruments 2025-07-31 15844036 d:Non-currentFinancialInstruments 2025-07-31 15844036 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 15844036 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 15844036 d:ShareCapital 2025-07-31 15844036 d:SharePremium 2025-07-31 15844036 d:RetainedEarningsAccumulatedLosses 2025-07-31 15844036 c:OrdinaryShareClass1 2024-07-17 2025-07-31 15844036 c:OrdinaryShareClass1 2025-07-31 15844036 c:OrdinaryShareClass2 2024-07-17 2025-07-31 15844036 c:OrdinaryShareClass2 2025-07-31 15844036 c:OrdinaryShareClass3 2024-07-17 2025-07-31 15844036 c:OrdinaryShareClass3 2025-07-31 15844036 c:FRS102 2024-07-17 2025-07-31 15844036 c:AuditExempt-NoAccountantsReport 2024-07-17 2025-07-31 15844036 c:FullAccounts 2024-07-17 2025-07-31 15844036 c:PrivateLimitedCompanyLtd 2024-07-17 2025-07-31 15844036 2 2024-07-17 2025-07-31 15844036 e:PoundSterling 2024-07-17 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15844036 DALTONTX LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2025
DALTONTX LIMITED REGISTERED NUMBER: 15844036 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 36,305
|  |  | 36,305
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 322,123 |
Cash at bank and in hand | 6 | 3,973,379 |
|  | 4,295,502 |
Creditors: amounts falling due within one year | 7 | (191,872) |
Net current assets |  |  | 4,103,630
Total assets less current liabilities |  |  | 4,139,935
Creditors: amounts falling due after more than one year | 8 |  | (299,125)
Net assets |  |  | 3,840,810
Capital and reserves |  |  |
Called up share capital |  |  | 15
Share premium account |  |  | 4,099,992
Profit and loss account |  |  | (259,197)
|  |  | 3,840,810
Page 1
DALTONTX LIMITED REGISTERED NUMBER: 15844036 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 period 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:
G Pairaudeau
Director
Date: 20 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
DALTONTX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
DaltonTX Limited is a private Company, limited by share capital and incorporated in England and Wales. The Company's registered office is C/O Mishcon De Reya Llp, Buxton Court Minns Business Park, Unit 3 West Way, Botley, Oxford, United Kingdom, OX2 0JB. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DALTONTX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 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 | 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:
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 4
DALTONTX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 4.
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 6,911 | 32,891 | 39,802
| At 31 July 2025 | 6,911 | 32,891 | 39,802
| Depreciation |  |  |
| Charge for the period on owned assets | 288 | 3,209 | 3,497
| At 31 July 2025 | 288 | 3,209 | 3,497
| Net book value |  |  |
| At 31 July 2025 | 6,623 | 29,682 | 36,305
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 108,206
| Prepayments and accrued income | 213,917
|  | 322,123
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 3,973,379
|  | 3,973,379
Page 5
DALTONTX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 127,284
| Other taxation and social security | 52,313
| Accruals and deferred income | 12,275
|  | 191,872
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Accruals and deferred income | 299,125
|  | 299,125
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 367,501 A1 Ordinary shares of £0.00001 each | 4
|  | 51,428 A2 Ordinary shares of £0.00001 each | 1
|  | 1,052,600 Ordinary shares of £0.00001 each | 10
|  |  | 15
On incoporation 10,000 Ordinary shares of £0.001 each were issued and paid at par. On 11 April 2025 the Ordinary shares were sub-divided into 1,000,000 Ordinary shares of £0.00001 each. On 11 April 2025 367,501 A1 Ordinary shares of £0.00001, 51,428 A2 Ordinary shares of £0.00001 and 52,600 Ordinary shares of £0.00001 were issued for a total consideration of £4,100,007.
10. | 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 £17,099.
11. | Controlling party
The Company is controlled by the directors.
Page 6