Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01 false No description of principal activity 6 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05678997 2024-04-01 2025-03-31 05678997 2023-04-01 2024-03-31 05678997 2025-03-31 05678997 2024-03-31 05678997 c:Director3 2024-04-01 2025-03-31 05678997 d:ComputerEquipment 2024-04-01 2025-03-31 05678997 d:OtherPropertyPlantEquipment 2025-03-31 05678997 d:OtherPropertyPlantEquipment 2024-03-31 05678997 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05678997 d:CurrentFinancialInstruments 2025-03-31 05678997 d:CurrentFinancialInstruments 2024-03-31 05678997 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05678997 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05678997 d:ShareCapital 2025-03-31 05678997 d:ShareCapital 2024-03-31 05678997 d:RetainedEarningsAccumulatedLosses 2025-03-31 05678997 d:RetainedEarningsAccumulatedLosses 2024-03-31 05678997 c:FRS102 2024-04-01 2025-03-31 05678997 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05678997 c:FullAccounts 2024-04-01 2025-03-31 05678997 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05678997 d:Subsidiary1 2024-04-01 2025-03-31 05678997 d:Subsidiary1 1 2024-04-01 2025-03-31 05678997 d:Subsidiary2 2024-04-01 2025-03-31 05678997 d:Subsidiary2 1 2024-04-01 2025-03-31 05678997 d:Subsidiary4 2024-04-01 2025-03-31 05678997 d:Subsidiary4 1 2024-04-01 2025-03-31 05678997 d:Subsidiary5 2024-04-01 2025-03-31 05678997 d:Subsidiary5 1 2024-04-01 2025-03-31 05678997 6 2024-04-01 2025-03-31 05678997 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05678997
| Cecil M. Yuill Limited Financial statements Information for filing with the registrar 31 March 2025 |
Cecil M. Yuill Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 685 |  | 1,359
Fixed asset investments | 5 |  | 20,991 |  | 20,991
|  |  | 21,676 |  | 22,350
Current assets |  |  |  |  |
Stocks | 6 | 740,911 |  | 591,251 |
Debtors | 7 | 763,553 |  | 1,229,013 |
Cash at bank and in hand |  | 357,200 |  | 154,855 |
|  | 1,861,664 |  | 1,975,119 |
Creditors: amounts falling due within one year | 8 | (244,229) |  | (254,511) |
Net current assets |  |  | 1,617,435 |  | 1,720,608
Total assets less current liabilities |  |  | 1,639,111 |  | 1,742,958
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (124) |
|  |  | - |  | (124)
Net assets |  |  | 1,639,111 |  | 1,742,834
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,638,111 |  | 1,741,834
Shareholders' funds |  |  | 1,639,111 |  | 1,742,834
1
Cecil M. Yuill Limited
Balance sheet (continued) 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 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 on 28 October 2025.
E R T Yuill
Director
Company registered number: 05678997 The notes on pages 3 to 6 form part of these financial statements. 2
Cecil M. Yuill Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
Cecil M Yuill Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom. The address of the registered office is Hub 1 The Innovation Centre, Venture Court, Queens Meadow Business Park, Hartlepool, TS25 5TG. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
Turnover comprises revenue earned in relation to the company's principal activity.
| 2.3 | 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.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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.
| 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. The estimated useful lives range as follows:
|  |  |  | Computer equipment | - | 3 years
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. 3
Cecil M. Yuill Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.7 | Work in progress
Work in progress is valued at the lower of cost and net realisable value.
| 2.8 | Financial instruments
Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024: 6).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 April 2024 | 43,135
| At 31 March 2025 | 43,135
| Depreciation |
| At 1 April 2024 | 41,776
| Charge for the year | 674
| At 31 March 2025 | 42,450
| Net book value |
| At 31 March 2025 | 685
| At 31 March 2024 | 1,359
4
Cecil M. Yuill Limited
Notes to the financial statements Year ended 31 March 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies | Unlisted investments | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 20,931 | 60 | 20,991
| At 31 March 2025 | 20,931 | 60 | 20,991
| Subsidiary undertakings
| The following were subsidiary undertakings of the company:
| Name | Principal activity | Class of shares | Holding
| Peggland Limited | Long term property development | Ordinary | 100%
| Yuill Homes Limited | Dormant | Ordinary | 100%
| North Yorkshire Direct Limited | Long term property development | A Ordinary | 50%
| Cecil M. Yuill (Sandhill) Limited | Dormant | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
| Name | Aggregate of share capital and reserves | Profit/(loss)
|  | £ | £
| Peggland Limited | (17,779) | (1,606)
| Yuill Homes Limited | 1 | 1
| North Yorkshire Direct Limited | 27,788 | (1,075)
| Cecil M. Yuill (Sandhill) Limited | 1 | 1
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 740,911 | 591,251
|  | 740,911 | 591,251
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Cecil M. Yuill Limited
Notes to the financial statements Year ended 31 March 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 54,864 | 54,864
| Loans to related parties | 665,000 | 665,000
| Other debtors | 43,689 | 459,371
| Tax recoverable | - | 49,778
|  | 763,553 | 1,229,013
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 37,203 | 39,194
| Other taxation and social security | 30,286 | -
| Other creditors | 162,988 | 200,669
| Accruals and deferred income | 13,752 | 14,648
|  | 244,229 | 254,511
6