Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01 false 9 8 true true false 04375636 2024-01-01 2024-12-31 04375636 2023-01-01 2023-12-31 04375636 2024-12-31 04375636 2023-12-31 04375636 c:Director2 2024-01-01 2024-12-31 04375636 d:Buildings d:LongLeaseholdAssets 2024-01-01 2024-12-31 04375636 d:Buildings d:LongLeaseholdAssets 2024-12-31 04375636 d:Buildings d:LongLeaseholdAssets 2023-12-31 04375636 d:OfficeEquipment 2024-01-01 2024-12-31 04375636 d:OfficeEquipment 2024-12-31 04375636 d:OfficeEquipment 2023-12-31 04375636 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04375636 d:ComputerEquipment 2024-01-01 2024-12-31 04375636 d:ComputerEquipment 2024-12-31 04375636 d:ComputerEquipment 2023-12-31 04375636 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04375636 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04375636 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 04375636 d:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 04375636 d:CurrentFinancialInstruments 2024-12-31 04375636 d:CurrentFinancialInstruments 2023-12-31 04375636 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04375636 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04375636 d:ShareCapital 2024-12-31 04375636 d:ShareCapital 2023-12-31 04375636 d:SharePremium 2024-12-31 04375636 d:SharePremium 2023-12-31 04375636 d:RetainedEarningsAccumulatedLosses 2024-12-31 04375636 d:RetainedEarningsAccumulatedLosses 2023-12-31 04375636 c:OrdinaryShareClass1 2024-01-01 2024-12-31 04375636 c:OrdinaryShareClass1 2024-12-31 04375636 c:OrdinaryShareClass1 2023-12-31 04375636 c:FRS102 2024-01-01 2024-12-31 04375636 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04375636 c:FullAccounts 2024-01-01 2024-12-31 04375636 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04375636 2 2024-01-01 2024-12-31 04375636 6 2024-01-01 2024-12-31 04375636 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04375636 HAMILLROAD SOFTWARE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
HAMILLROAD SOFTWARE LIMITED REGISTERED NUMBER: 04375636 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 5 |  | 7,099 |  | 30,586
Investments | 6 |  | 1 |  | 1
|  |  | 7,100 |  | 30,587
CURRENT ASSETS |  |  |  |  |
Stocks | 7 | 153,725 |  | 153,725 |
Debtors: amounts falling due within one year | 8 | 372,425 |  | 595,518 |
Cash at bank and in hand |  | 20,852 |  | 58,105 |
|  | 547,002 |  | 807,348 |
Creditors: amounts falling due within one year | 9 | (429,276) |  | (518,083) |
NET CURRENT ASSETS |  |  | 117,726 |  | 289,265
NET ASSETS |  |  | 124,826 |  | 319,852
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 95 |  | 95
Share premium account |  |  | 72,990 |  | 72,990
Profit and loss account |  |  | 51,741 |  | 246,767
|  |  | 124,826 |  | 319,852
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
HAMILLROAD SOFTWARE LIMITED REGISTERED NUMBER: 04375636 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P L Hammond
Director
Date: 26 November 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Hamillroad Software Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The trading address of the Company is 1 Quayside, 1010 Cambourne Business Park, Cambourne, Cambridge, CB23 6DP. 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 | 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | REVENUE
Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of value added tax.
| 2.4 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | 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.
| 2.8 | TAXATION
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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | 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.
| 2.10 | 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:
|  |  |  | Leasehold property improvements | - | 35% |
|  |  |  | Office equipment | - | 33% |
|  |  |  | Computer equipment | - | 20% |
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.
| 2.11 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.12 | 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 first in, first out 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.
| 2.13 | 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. Page 5
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.14 | 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.
| 2.15 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 9 (2023 - 8).
4. | INTANGIBLE ASSETS
|  | Patents
|  | £
| COST |
| At 1 January 2024 | 35,882
| At 31 December 2024 | 35,882
| AMORTISATION |
| At 1 January 2024 | 35,882
| At 31 December 2024 | 35,882
| NET BOOK VALUE |
| At 31 December 2024 | -
| At 31 December 2023 | -
Page 6
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | TANGIBLE FIXED ASSETS
|  | Leasehold property improve-ments | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 January 2024 | 47,058 | 70,438 | 31,989 | 149,485
| Additions | - | - | 1,049 | 1,049
| Disposals | (47,058) | (17,745) | (2,753) | (67,556)
| At 31 December 2024 | - | 52,693 | 30,285 | 82,978
| DEPRECIATION |  |  |  |
| At 1 January 2024 | 40,138 | 54,176 | 24,585 | 118,899
| Charge for the year on owned assets | (40,138) | 5,816 | 5,655 | (28,667)
| Disposals | - | (11,901) | (2,452) | (14,353)
| At 31 December 2024 | - | 48,091 | 27,788 | 75,879
| NET BOOK VALUE |  |  |  |
| At 31 December 2024 | - | 4,602 | 2,497 | 7,099
| At 31 December 2023 | 6,920 | 16,262 | 7,404 | 30,586
6. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 January 2024 | 1
| At 31 December 2024 | 1
Page 7
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | STOCKS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Stock for resale | 153,725 | 153,725
8. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 340,237 | 353,462
| Amounts owed by group undertakings | 5,236 | 182,937
| Other debtors | 14,671 | 7,074
| Prepayments and accrued income | 12,281 | 52,045
|  | 372,425 | 595,518
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 32,358 | 70,923
| Other taxation and social security | 11,501 | 37,824
| Other creditors | 14,790 | 44,997
| Accruals and deferred income | 370,627 | 364,339
|  | 429,276 | 518,083
| Included within other creditors is a year end pension liability of £12,022 (2023 - £41,708)
Page 8
HAMILLROAD SOFTWARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 950,000 (2023 - 950,000) Ordinary shares of £0.0001 each | 95 | 95
11.OTHER FINANCIAL COMMITMENTS Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £NIL (2023 - £20,000).
Page 9