Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 2024-04-01 No description of principal activity 1 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07995457 2024-04-01 2025-03-31 07995457 2023-04-01 2024-03-31 07995457 2025-03-31 07995457 2024-03-31 07995457 c:Director1 2024-04-01 2025-03-31 07995457 d:ComputerEquipment 2024-04-01 2025-03-31 07995457 d:ComputerEquipment 2025-03-31 07995457 d:ComputerEquipment 2024-03-31 07995457 d:ComputerSoftware 2025-03-31 07995457 d:ComputerSoftware 2024-03-31 07995457 d:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 07995457 d:CurrentFinancialInstruments 2025-03-31 07995457 d:CurrentFinancialInstruments 2024-03-31 07995457 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07995457 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07995457 d:ShareCapital 2025-03-31 07995457 d:ShareCapital 2024-03-31 07995457 d:RetainedEarningsAccumulatedLosses 2025-03-31 07995457 d:RetainedEarningsAccumulatedLosses 2024-03-31 07995457 c:FRS102 2024-04-01 2025-03-31 07995457 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07995457 c:FullAccounts 2024-04-01 2025-03-31 07995457 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07995457 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-01 2025-03-31 07995457 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07995457 ERDS SOLUTIONS & SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ERDS SOLUTIONS & SERVICES LIMITED REGISTERED NUMBER: 07995457 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 780 |  | 1,964
Tangible assets | 5 |  | - |  | -
|  |  | 780 |  | 1,964
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 73,783 |  | 72,012 |
Cash at bank and in hand |  | 13,153 |  | 13,468 |
|  | 86,936 |  | 85,480 |
Creditors: amounts falling due within one year | 7 | (137,787) |  | (137,813) |
Net current liabilities |  |  | (50,851) |  | (52,333)
Total assets less current liabilities |  |  | (50,071) |  | (50,369)
Net liabilities |  |  | (50,071) |  | (50,369)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (51,071) |  | (51,369)
|  |  | (50,071) |  | (50,369)
Page 1
ERDS SOLUTIONS & SERVICES LIMITED REGISTERED NUMBER: 07995457 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 year 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 income and retained earnings 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 12 November 2025.
P Goodman-Simpson
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
ERDS Solutions & Services Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 07995457). Its registered office is 63 Napier Street, Sheffield, South Yorkshire, S11 8HA. The principal activity of the Company throughout the year continued to be that of software development. 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 Company has net current liabilities at 31 March 2025 of £50,071 (2024: £50,369). However, the financial statements have been prepared on a going concern basis as, in the opinion of the directors, the Company's forecasted cashflows will enable it to trade and pay its debts as they fall due.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentation currency is pounds sterling. 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. Page 3
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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. The estimated useful lives range as follows:
|  |  |  | Other intangible fixed assets | - | 3 | years on a straight line basis
Page 4
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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, as follows. The depreciation rates used are:
|  |  |  | Computer equipment | - | 33% | Straight Line
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 the Statement of Income and Retained Earnings.
| 2.7 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 4).
Page 5
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 April 2024 | 61,528
| At 31 March 2025 | 61,528
| Amortisation |
| At 1 April 2024 | 59,564
| Charge for the year on owned assets | 1,184
| At 31 March 2025 | 60,748
| Net book value |
| At 31 March 2025 | 780
| At 31 March 2024 | 1,964
Page 6
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,085
| At 31 March 2025 | 1,085
| Depreciation |
| At 1 April 2024 | 1,085
| At 31 March 2025 | 1,085
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 73,266 | 71,762
| Prepayments | 517 | 250
|  | 73,783 | 72,012
Page 7
ERDS SOLUTIONS & SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 412 | 403
| Other creditors | 132,000 | 132,000
| Accruals | 5,375 | 5,410
|  | 137,787 | 137,813
Page 8