Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 true false 37 2024-03-01 false No description of principal activity 55 false 03413411 2024-03-01 2025-02-28 03413411 2023-03-01 2024-02-29 03413411 2025-02-28 03413411 2024-02-29 03413411 c:Director1 2024-03-01 2025-02-28 03413411 d:Buildings d:LongLeaseholdAssets 2024-03-01 2025-02-28 03413411 d:Buildings d:LongLeaseholdAssets 2025-02-28 03413411 d:Buildings d:LongLeaseholdAssets 2024-02-29 03413411 d:PlantMachinery 2024-03-01 2025-02-28 03413411 d:PlantMachinery 2025-02-28 03413411 d:PlantMachinery 2024-02-29 03413411 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 03413411 d:MotorVehicles 2024-03-01 2025-02-28 03413411 d:MotorVehicles 2025-02-28 03413411 d:MotorVehicles 2024-02-29 03413411 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 03413411 d:FurnitureFittings 2024-03-01 2025-02-28 03413411 d:FurnitureFittings 2025-02-28 03413411 d:FurnitureFittings 2024-02-29 03413411 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 03413411 d:ComputerEquipment 2024-03-01 2025-02-28 03413411 d:ComputerEquipment 2025-02-28 03413411 d:ComputerEquipment 2024-02-29 03413411 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 03413411 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 03413411 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-28 03413411 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-29 03413411 d:CurrentFinancialInstruments 2025-02-28 03413411 d:CurrentFinancialInstruments 2024-02-29 03413411 d:Non-currentFinancialInstruments 2025-02-28 03413411 d:Non-currentFinancialInstruments 2024-02-29 03413411 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 03413411 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 03413411 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 03413411 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 03413411 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-02-28 03413411 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-02-29 03413411 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-02-28 03413411 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-02-29 03413411 d:ShareCapital 2025-02-28 03413411 d:ShareCapital 2024-02-29 03413411 d:CapitalRedemptionReserve 2025-02-28 03413411 d:CapitalRedemptionReserve 2024-02-29 03413411 d:RetainedEarningsAccumulatedLosses 2025-02-28 03413411 d:RetainedEarningsAccumulatedLosses 2024-02-29 03413411 c:OrdinaryShareClass1 2024-03-01 2025-02-28 03413411 c:OrdinaryShareClass1 2025-02-28 03413411 c:OrdinaryShareClass1 2024-02-29 03413411 c:OrdinaryShareClass2 2024-03-01 2025-02-28 03413411 c:OrdinaryShareClass2 2025-02-28 03413411 c:OrdinaryShareClass2 2024-02-29 03413411 c:OrdinaryShareClass3 2024-03-01 2025-02-28 03413411 c:OrdinaryShareClass3 2025-02-28 03413411 c:OrdinaryShareClass3 2024-02-29 03413411 c:OrdinaryShareClass4 2024-03-01 2025-02-28 03413411 c:OrdinaryShareClass4 2025-02-28 03413411 c:OrdinaryShareClass4 2024-02-29 03413411 c:FRS102 2024-03-01 2025-02-28 03413411 c:Audited 2024-03-01 2025-02-28 03413411 c:FullAccounts 2024-03-01 2025-02-28 03413411 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 03413411 d:Subsidiary1 2024-03-01 2025-02-28 03413411 d:Subsidiary1 1 2024-03-01 2025-02-28 03413411 d:Subsidiary2 2024-03-01 2025-02-28 03413411 d:Subsidiary2 1 2024-03-01 2025-02-28 03413411 d:Subsidiary3 2024-03-01 2025-02-28 03413411 d:Subsidiary3 1 2024-03-01 2025-02-28 03413411 d:Subsidiary5 2024-03-01 2025-02-28 03413411 d:Subsidiary5 1 2024-03-01 2025-02-28 03413411 d:HirePurchaseContracts d:WithinOneYear 2025-02-28 03413411 d:HirePurchaseContracts d:WithinOneYear 2024-02-29 03413411 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-02-28 03413411 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-02-29 03413411 c:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 03413411 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2024-03-01 2025-02-28 03413411 6 2024-03-01 2025-02-28 03413411 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-02-28 03413411 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-02-29 03413411 d:LeasedAssetsHeldAsLessee 2025-02-28 03413411 d:LeasedAssetsHeldAsLessee 2024-02-29 03413411 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03413411 KNOWLEDGEPOINT LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
KNOWLEDGEPOINT LIMITED REGISTERED NUMBER: 03413411 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 459,320 |  | 419,420
Tangible assets | 5 |  | 275,408 |  | 304,706
Investments | 6 |  | 11 |  | 8
|  |  | 734,739 |  | 724,134
Current assets |  |  |  |  |
Stocks | 7 | 75,118 |  | 102,382 |
Debtors: amounts falling due within one year | 8 | 1,012,522 |  | 963,741 |
Cash at bank and in hand | 9 | 1,723,142 |  | 1,666,203 |
|  | 2,810,782 |  | 2,732,326 |
Creditors: amounts falling due within one year | 10 | (2,710,475) |  | (2,739,695) |
Net current assets/(liabilities) |  |  | 100,307 |  | (7,369)
Total assets less current liabilities |  |  | 835,046 |  | 716,765
Creditors: amounts falling due after more than one year | 11 |  | (414,347) |  | (377,316)
Net assets |  |  | 420,699 |  | 339,449
Capital and reserves |  |  |  |  |
Called up share capital | 14 |  | 126 |  | 126
Capital redemption reserve |  |  | 40 |  | 40
Profit and loss account |  |  | 420,533 |  | 339,283
|  |  | 420,699 |  | 339,449
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:
A M Philpot
Director
Date: 7 November 2025
Page 1
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
KnowledgePoint Limited is a private company limited by shares and incorporated in England & Wales. The address of their principal place of business is 50-56 Portman Road, Reading, Berkshire, RG30 1EA. The principal activity of the company continued to be the consultancy and production of ''on demand'' electronic printing products. 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 judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Turnover
Turnover comprises of revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. With regards to the distributor agreements, turnover is recorded gross of costs when the work carried out is deemed to be over and above merely an invoicing function. Income received in relation to authorised training centre subscriptions are recognised over the term the contract relates to. Monies received in relation to "Marketing funds" are recognised as the associated costs are incurred.
| 2.4 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time Page 2
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee (continued)
pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.6 | 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.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | 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 3
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
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:
|  |  |  | Long-term leasehold property | - | 25% reducing balance
|  |  |  | Plant and machinery | - | over 3-9 years
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures, fittings and equipment | - | 25% reducing balance
|  |  |  | Computer equipment | - | over 3-8 years
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.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 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 weighted average 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. Page 4
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 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 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company legal or constructive obligation that probably requires settlement by transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
| 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 37 (2024 - 55).
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 March 2024 | 419,420
| Additions | 39,900
| At 28 February 2025 | 459,320
| Net book value |
| At 28 February 2025 | 459,320
| At 29 February 2024 | 419,420
Page 5
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures, fittings and equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 March 2024 | 10,731 | 1,512,188 | 8,580 | 86,731 | 373,642 | 1,991,872
| Additions | - | 99,557 | - | - | 2,559 | 102,116
| Disposals | - | (429,881) | - | (108) | (1,757) | (431,746)
| At 28 February 2025 | 10,731 | 1,181,864 | 8,580 | 86,623 | 374,444 | 1,662,242
| Depreciation |  |  |  |  |  |
| At 1 March 2024 | 7,193 | 1,286,720 | 8,359 | 68,941 | 315,952 | 1,687,165
| Charge for the year | 2,683 | 79,823 | 63 | 14,567 | 34,279 | 131,415
| Disposals | - | (429,881) | - | (108) | (1,757) | (431,746)
| At 28 February 2025 | 9,876 | 936,662 | 8,422 | 83,400 | 348,474 | 1,386,834
| Net book value |  |  |  |  |  |
| At 28 February 2025 | 855 | 245,202 | 158 | 3,223 | 25,970 | 275,408
| At 29 February 2024 | 3,538 | 225,467 | 221 | 17,790 | 57,690 | 304,706
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 197,122 | 225,467
|  | 197,122 | 225,467
Page 6
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 March 2024 | 8
| Additions | 3
| At 28 February 2025 | 11
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Engage Global Solutions Limited | 50-56 Portman Road, Reading, Berkshire, RG30 1EA | Ordinary | 100%
| KnowledgeCast Limited | Dormant | Ordinary | 100%
| MyLivebook Limited | Dormant | Ordinary | 100%
| Livebook Ltd | Dormant | Ordinary | 100%
| The aggregate of the share capital and reserves as at 28 February 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings was as follows:
| Name | Aggregate of share capital and reserves
|  | £
| Engage Global Solutions Limited | 2
| KnowledgeCast Limited | 2
| MyLivebook Limited | 2
| Livebook Ltd | 4
Page 7
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
7. | Stocks
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 75,118 | 102,382
8. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 895,962 | 788,946
| Amounts owed by group undertakings | 273 | 394
| Other debtors | 116,287 | 116,099
| Tax recoverable | - | 58,302
|  | 1,012,522 | 963,741
9. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,723,142 | 1,666,203
|  | 1,723,142 | 1,666,203
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 80,000 | 80,000
| Trade creditors | 1,141,838 | 1,166,755
| Amounts owed to group undertakings | 5 | 2
| Corporation tax | 409 | -
| Other taxation and social security | 26,330 | 29,079
| Obligations under finance lease and hire purchase contracts | 15,839 | 33,637
| Other creditors | 1,446,054 | 1,430,222
|  | 2,710,475 | 2,739,695
Page 8
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 38,742 | 127,799
| Net obligations under finance leases and hire purchase contracts | 65,605 | 5,517
| Other creditors | 310,000 | 244,000
|  | 414,347 | 377,316
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 80,000 | 80,000
|  | 80,000 | 80,000
| Amounts falling due 1-2 years |  |
| Bank loans | 38,742 | 80,000
|  | 38,742 | 80,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 47,799
|  | - | 47,799
|  | 118,742 | 207,799
| The loan is secured against a cross company debenture with Engage Global Solutions Limited, for the total loan amount. The loan is interest bearing, from June 2021, and repayable over the agreed term.
Page 9
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
13. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 15,839 | 33,637
| Between 1-5 years | 65,605 | 5,517
|  | 81,444 | 39,154
| Hire purchase contracts are secured against the assets to which they relate.
14. | Share capital
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 12,000 (2024 - 12,000) Ordinary A shares of £0.01 each | 120 | 120
|  | 2 (2024 - 2) Ordinary B shares of £1.00 each | 2 | 2
|  | 2 (2024 - 2) Ordinary C shares of £1.00 each | 2 | 2
|  | 2 (2024 - 2) Ordinary D shares of £1.00 each | 2 | 2
|  |  | 126 | 126
15. | Related party transactions
| During the period, dividends of £126,000 (2024: £60,000) were paid to the directors. The company has taken the exemption under FRS 102 section 1A for disclosing related party transactions with other wholly owned members of the group. At the period end the Company was owed £274 (2024: £(394)) by Engage Global Solutions Limited, a company related by common directors. At the period end the Company was owed £Nil (2024: £Nil) from InstructorBase Limited, a company related by common directors. At the period end the Company owed £155,000 (2024: £158,000) to A Philpot, a director and shareholder. The loan is interest free and repayable on demand. At the period end the Company owed £155,000 (2024: £158,000) to P Gibbons, a director and shareholder. The loan is interest free and repayable on demand.
16. | Controlling party
The company is controlled by A Philpot and P Gibbons as a result of shareholdings held by themselves and their family members. Page 10
KNOWLEDGEPOINT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
17. | Auditor's information
The auditor's report on the financial statements for the year ended 28 February 2025 was unqualified. The audit report was signed on 10 November 2025 by Alexander Peal BSc(Hons) FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.
Page 11