Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false No description of principal activity 2 2 true true false 01959873 2024-04-01 2025-03-31 01959873 2023-04-01 2024-03-31 01959873 2025-03-31 01959873 2024-03-31 01959873 c:Director1 2024-04-01 2025-03-31 01959873 d:MotorVehicles 2024-04-01 2025-03-31 01959873 d:MotorVehicles 2025-03-31 01959873 d:MotorVehicles 2024-03-31 01959873 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01959873 d:FurnitureFittings 2024-04-01 2025-03-31 01959873 d:FurnitureFittings 2025-03-31 01959873 d:FurnitureFittings 2024-03-31 01959873 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01959873 d:ComputerEquipment 2024-04-01 2025-03-31 01959873 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01959873 d:CurrentFinancialInstruments 2025-03-31 01959873 d:CurrentFinancialInstruments 2024-03-31 01959873 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01959873 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01959873 d:ShareCapital 2025-03-31 01959873 d:ShareCapital 2024-03-31 01959873 d:RetainedEarningsAccumulatedLosses 2025-03-31 01959873 d:RetainedEarningsAccumulatedLosses 2024-03-31 01959873 c:FRS102 2024-04-01 2025-03-31 01959873 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01959873 c:FullAccounts 2024-04-01 2025-03-31 01959873 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01959873 2 2024-04-01 2025-03-31 01959873 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01959873 WORLAND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025 Fletcher and Partners Chartered Accountants Salisbury
WORLAND LIMITED REGISTERED NUMBER: 01959873 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 26 |  | 35
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 422,090 |  | 426,029 |
Cash at bank and in hand | 6 | 541,224 |  | 542,057 |
|  | 963,314 |  | 968,086 |
Creditors: amounts falling due within one year | 7 | (26,982) |  | (18,541) |
Net current assets |  |  | 936,332 |  | 949,545
Total assets less current liabilities |  |  | 936,358 |  | 949,580
Net assets |  |  | 936,358 |  | 949,580
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 936,356 |  | 949,578
|  |  | 936,358 |  | 949,580
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 by:
P J Kaufeler
Director
Date: 4 December 2025
The notes on pages 2 to 5 form part of these financial statements. Page 1
WORLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Worland Limited is a private company limited by shares, incorporated in England and Wales, registered number 01959873. Its registered office is 13a Kenway Road, London, SW5 0RP. 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 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.3 | Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured at transaction value, less any impairment.
| 2.4 | 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 2
WORLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
WORLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 20,351 | 1,040 | 21,391
| At 31 March 2025 | 20,351 | 1,040 | 21,391
| Depreciation |  |  |
| At 1 April 2024 | 20,344 | 1,012 | 21,356
| Charge for the year on owned assets | 2 | 7 | 9
| At 31 March 2025 | 20,346 | 1,019 | 21,365
| Net book value |  |  |
| At 31 March 2025 | 5 | 21 | 26
| At 31 March 2024 | 7 | 28 | 35
Page 4
WORLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 417,881 | 417,655
| Prepayments and accrued income | 4,209 | 8,374
|  | 422,090 | 426,029
| Debtors include a loan of £205,000 to a connected company. Interest is charged at 3.81% over the Lloyds Bank base rate and the loan was repayable in 2022 although the company has not yet requested repayment.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 541,224 | 542,057
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 3,643 | 3,232
| Other creditors | 22,397 | 14,397
| Accruals and deferred income | 942 | 912
|  | 26,982 | 18,541
Page 5