Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-09-01 false No description of principal activity 3 2 true true 12440557 2024-09-01 2025-08-31 12440557 2023-09-01 2024-08-31 12440557 2025-08-31 12440557 2024-08-31 12440557 c:Director1 2024-09-01 2025-08-31 12440557 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 12440557 d:Buildings d:LongLeaseholdAssets 2025-08-31 12440557 d:Buildings d:LongLeaseholdAssets 2024-08-31 12440557 d:OfficeEquipment 2024-09-01 2025-08-31 12440557 d:OfficeEquipment 2025-08-31 12440557 d:OfficeEquipment 2024-08-31 12440557 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 12440557 d:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 12440557 d:OtherPropertyPlantEquipment 2025-08-31 12440557 d:OtherPropertyPlantEquipment 2024-08-31 12440557 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 12440557 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 12440557 d:CurrentFinancialInstruments 2025-08-31 12440557 d:CurrentFinancialInstruments 2024-08-31 12440557 d:Non-currentFinancialInstruments 2025-08-31 12440557 d:Non-currentFinancialInstruments 2024-08-31 12440557 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 12440557 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12440557 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 12440557 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12440557 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 12440557 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 12440557 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-08-31 12440557 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 12440557 d:ShareCapital 2025-08-31 12440557 d:ShareCapital 2024-08-31 12440557 d:RetainedEarningsAccumulatedLosses 2025-08-31 12440557 d:RetainedEarningsAccumulatedLosses 2024-08-31 12440557 c:FRS102 2024-09-01 2025-08-31 12440557 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12440557 c:FullAccounts 2024-09-01 2025-08-31 12440557 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12440557 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 12440557 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 12440557 2 2024-09-01 2025-08-31 12440557 6 2024-09-01 2025-08-31 12440557 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 12440557 WR HEALTHCARE GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
WR HEALTHCARE GROUP LIMITED REGISTERED NUMBER: 12440557 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 773,935 |  | -
Investments | 5 |  | 60,002 |  | 50,002
|  |  | 833,937 |  | 50,002
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 57,352 |  | 137,363 |
Cash at bank and in hand | 7 | 95,858 |  | 25,377 |
|  | 153,210 |  | 162,740 |
Creditors: amounts falling due within one year | 8 | (591,029) |  | (8,986) |
Net current (liabilities)/assets |  |  | (437,819) |  | 153,754
Total assets less current liabilities |  |  | 396,118 |  | 203,756
Creditors: amounts falling due after more than one year |  |  | (66,736) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,157) |  | - |
|  |  | (2,157) |  | -
Accruals and deferred income |  |  | (141,455) |  | -
Net assets excluding pension asset |  |  | 185,770 |  | 203,756
Net assets |  |  | 185,770 |  | 203,756
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200,004 |  | 200,004
Profit and loss account |  |  | (14,234) |  | 3,752
|  |  | 185,770 |  | 203,756
Page 1
WR HEALTHCARE GROUP LIMITED REGISTERED NUMBER: 12440557 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 6 January 2026.
R. A. Rawlinson
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
WR Healthcare Group Limited is a private company limited by shares. The company is registered in England and Wales as Company Number 12440557. The registered office address is Unit 1, Stephenson Way, Formby Business Park, Liverpool, Merseyside, L37 8EG. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | 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.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the period 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.
| 2.8 | 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. Page 4
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets 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:
|  |  |  | Long-term leasehold property | - | 0% on land
|  |  |  | Office equipment | - | 25% on cost
|  |  |  | Assets under construction | - | Not depreciated until the assets are ready for use
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.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.14 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2024 - 2).
4. | Tangible fixed assets
|  | Long-term leasehold property | Office equipment | Assets under construction | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| Additions | 43,028 | 999 | 730,012 | 774,039
| At 31 August 2025 | 43,028 | 999 | 730,012 | 774,039
| Depreciation |  |  |  |
| Charge for the period on owned assets | - | 104 | - | 104
| At 31 August 2025 | - | 104 | - | 104
| Net book value |  |  |  |
| At 31 August 2025 | 43,028 | 895 | 730,012 | 773,935
| At 31 August 2024 | - | - | - | -
Page 6
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 September 2024 | 50,002
| Additions | 10,000
| At 31 August 2025 | 60,002
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 91,528
| Other debtors | 1,020 | 45,835
| Prepayments and accrued income | 2,628 | -
| Tax recoverable | 53,704 | -
|  | 57,352 | 137,363
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 95,858 | 25,377
|  | 95,858 | 25,377
Page 7
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 20,556 | -
| Trade creditors | 195,202 | 7,232
| Amounts owed to group undertakings | 10,359 | -
| Other taxation and social security | 911 | 1,754
| Other creditors | 341,667 | -
| Accruals and deferred income | 22,334 | -
|  | 591,029 | 8,986
| Other creditors totalling £291,667 are secured by a fixed charge on the company's leasehold property and assets under construction. Other creditors include £50,000 owed to the director. This amount is interest-free and repayable on demand.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 66,736 | -
|  | 66,736 | -
Page 8
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 20,556 | -
|  | 20,556 | -
| Amounts falling due 1-2 years |  |
| Other loans | 20,000 | -
|  | 20,000 | -
| Amounts falling due 2-5 years |  |
| Other loans | 46,736 | -
|  | 46,736 | -
|  | 87,292 | -
11. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (2,157)
| At end of year | (2,157)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,157) | -
|  | (2,157) | -
Page 9
WR HEALTHCARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
12. | Accruals and deferred income
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Grants | 141,455 | -
|  | 141,455 | -
| The Company has received a grant of £141,455 from the South of Scotland Enterprise to be used for the construction of new offices at Cargenbridge Business Park, Dumfries. The grant will be released in proportion to depreciation charged on the offices once they are in use.
13. | Related party transactions
| The Company has taken the available exemption under FRS 102 not to disclose transactions with wholly owned group companies.
14. | Controlling party
The Company is under the control of the director.
Page 10