Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 9 10 true true false 04423496 2024-04-01 2025-03-31 04423496 2023-04-01 2024-03-31 04423496 2025-03-31 04423496 2024-03-31 04423496 c:Director1 2024-04-01 2025-03-31 04423496 d:PlantMachinery 2024-04-01 2025-03-31 04423496 d:PlantMachinery 2025-03-31 04423496 d:PlantMachinery 2024-03-31 04423496 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423496 d:MotorVehicles 2024-04-01 2025-03-31 04423496 d:MotorVehicles 2025-03-31 04423496 d:MotorVehicles 2024-03-31 04423496 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423496 d:ComputerEquipment 2024-04-01 2025-03-31 04423496 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04423496 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 04423496 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 04423496 d:CurrentFinancialInstruments 2025-03-31 04423496 d:CurrentFinancialInstruments 2024-03-31 04423496 d:Non-currentFinancialInstruments 2025-03-31 04423496 d:Non-currentFinancialInstruments 2024-03-31 04423496 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04423496 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04423496 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04423496 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04423496 d:ShareCapital 2025-03-31 04423496 d:ShareCapital 2024-03-31 04423496 d:RetainedEarningsAccumulatedLosses 2025-03-31 04423496 d:RetainedEarningsAccumulatedLosses 2024-03-31 04423496 c:FRS102 2024-04-01 2025-03-31 04423496 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04423496 c:FullAccounts 2024-04-01 2025-03-31 04423496 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04423496 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 04423496 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04423496 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 04423496 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 04423496 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-04-01 2025-03-31 04423496 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 04423496 DIGITAL CRAFTSMEN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DIGITAL CRAFTSMEN LIMITED REGISTERED NUMBER: 04423496 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | - |  | 7,000
Tangible assets | 6 |  | 92,305 |  | 123,760
|  |  | 92,305 |  | 130,760
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 142,187 |  | 157,338 |
Cash at bank and in hand | 8 | 650,490 |  | 597,702 |
|  | 792,677 |  | 755,040 |
Creditors: amounts falling due within one year | 9 | (258,137) |  | (273,228) |
Net current assets |  |  | 534,540 |  | 481,812
Total assets less current liabilities |  |  | 626,845 |  | 612,572
Creditors: amounts falling due after more than one year | 10 |  | - |  | (12,231)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (22,509) |  | (18,986) |
|  |  | (22,509) |  | (18,986)
Net assets |  |  | 604,336 |  | 581,355
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 604,334 |  | 581,353
|  |  | 604,336 |  | 581,355
Page 1
DIGITAL CRAFTSMEN LIMITED REGISTERED NUMBER: 04423496 STATEMENT OF FINANCIAL POSITION (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 29 December 2025.
S Wilcox
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Digital Craftsmen Limited is a private company limited by shares and registered in England & Wales. The address of its registered office and principal place of business is Suite 102, 254 Pentonville Road, London N1 9JY. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue comprises fees and associated disbursements in respect of management of online cloud services and is recognised as agreed in the service contracts.
| 2.3 | 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.
| 2.4 | 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:
|  |  |  | Motor vehicles | - | 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. Page 3
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | 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 and loans to related parties.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | 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.
| 2.10 | 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 reporting 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 reporting 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 reporting date. Page 4
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 10).
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Ordinary dividends | 91,056 | 67,430
|  | 91,056 | 67,430
5. | Intangible assets
|  | Website
|  | £
| Cost |
| At 1 April 2024 | 46,220
| At 31 March 2025 | 46,220
| Amortisation |
| At 1 April 2024 | 39,220
| Charge for the year on owned assets | 7,000
| At 31 March 2025 | 46,220
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | 7,000
Page 5
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 512,623 | 123,855 | 636,478
| Additions | 24,798 | - | 24,798
| At 31 March 2025 | 537,421 | 123,855 | 661,276
| Depreciation |  |  |
| At 1 April 2024 | 450,790 | 61,928 | 512,718
| Charge for the year on owned assets | 25,289 | 30,964 | 56,253
| At 31 March 2025 | 476,079 | 92,892 | 568,971
| Net book value |  |  |
| At 31 March 2025 | 61,342 | 30,963 | 92,305
| At 31 March 2024 | 61,833 | 61,927 | 123,760
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 104,270 | 62,641
| Other debtors | 2,616 | 12,948
| Prepayments and accrued income | 35,301 | 81,749
|  | 142,187 | 157,338
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 650,490 | 597,702
|  | 650,490 | 597,702
Page 6
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,213
| Trade creditors | 77,198 | 83,510
| Corporation tax | 48,690 | 34,803
| Other taxation and social security | 37,213 | 27,352
| Other creditors | - | 1,895
| Accruals and deferred income | 95,036 | 115,455
|  | 258,137 | 273,228
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 12,231
|  | - | 12,231
The loan is repayable by monthly instalments with interest payable at 2.5% per annum. Page 7
DIGITAL CRAFTSMEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (18,986)
| Charged to profit or loss | (3,523)
| At end of year | (22,509)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Deferred tax - balance b/fwd | (18,986) | (31,638)
| Deferred tax - charge to profit or loss | (3,523) | 12,652
|  | (22,509) | (18,986)
12. | Controlling party
Throughout the year, the company was under the control of S Wilcox, a director of the company.
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The contributions for the period were £17,380 (2024: £14,482) and the liability for the period end was NIL (2024: £1,895).
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