Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 true true 2024-05-01 false 2 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02433706 2024-05-01 2025-04-30 02433706 2023-05-01 2024-04-30 02433706 2025-04-30 02433706 2024-04-30 02433706 2023-05-01 02433706 c:Director1 2024-05-01 2025-04-30 02433706 d:FreeholdInvestmentProperty 2025-04-30 02433706 d:FreeholdInvestmentProperty 2024-04-30 02433706 d:FreeholdInvestmentProperty 2 2024-05-01 2025-04-30 02433706 d:CurrentFinancialInstruments 2025-04-30 02433706 d:CurrentFinancialInstruments 2024-04-30 02433706 d:Non-currentFinancialInstruments 2025-04-30 02433706 d:Non-currentFinancialInstruments 2024-04-30 02433706 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 02433706 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 02433706 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 02433706 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 02433706 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 02433706 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 02433706 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 02433706 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 02433706 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 02433706 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 02433706 d:ShareCapital 2025-04-30 02433706 d:ShareCapital 2024-04-30 02433706 d:RetainedEarningsAccumulatedLosses 2025-04-30 02433706 d:RetainedEarningsAccumulatedLosses 2024-04-30 02433706 c:OrdinaryShareClass1 2024-05-01 2025-04-30 02433706 c:OrdinaryShareClass1 2025-04-30 02433706 c:FRS102 2024-05-01 2025-04-30 02433706 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 02433706 c:FullAccounts 2024-05-01 2025-04-30 02433706 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02433706 2 2024-05-01 2025-04-30 02433706 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 02433706 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 02433706 d:TaxLossesCarry-forwardsDeferredTax 2025-04-30 02433706 d:TaxLossesCarry-forwardsDeferredTax 2024-04-30 02433706 f:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02433706 COMPUTER GENERATED ANSWERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
COMPUTER GENERATED ANSWERS LIMITED REGISTERED NUMBER: 02433706 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024 (restated)
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 620,000 |  | 600,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 789 |  | 646 |
Cash at bank |  | 96,397 |  | 90,786 |
|  | 97,186 |  | 91,432 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (56,468) |  | (51,508) |
Net current assets |  |  | 40,718 |  | 39,924
Total assets less current liabilities |  |  | 660,718 |  | 639,924
Creditors: amounts falling due after more than one year | 7 |  | (98,397) |  | (118,878)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (37,505) |  | (32,505)
Net assets |  |  | 524,816 |  | 488,541
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 999 |  | 999
Profit and loss account (restated) |  |  | 523,817 |  | 487,542
|  |  | 524,816 |  | 488,541
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COMPUTER GENERATED ANSWERS LIMITED REGISTERED NUMBER: 02433706 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 by:
................................................ Mr P C Martin
Director
Date: 14 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Computer Generated Answers Limited is a Company limited by shares, incorporated in England and Wales within the United Kingdom. The address of the registered office is 20 Cawbeck Road, Little Canfield, Dunmow, CM6 1FY. This Company is not part of a group. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | 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 3
COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 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 | 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. Page 4
COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | 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.
| 2.11 | 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 corporation 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 600,000
| Surplus on revaluation | 20,000
| At 30 April 2025 | 620,000
| Comprising |
| Cost | 247,825
| Annual revaluation surplus/(deficit): |
| 2011 and 2012 | 100,000
| 2015 and 2018 | 252,175
| 2025 | 20,000
| At 30 April 2025 | 620,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 247,825 | 247,825
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 789 | 646
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COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,300 | 27,343
| Trade creditors | 4,853 | 3,781
| Corporation tax | 5,121 | 4,529
| Other creditors | 10,823 | 10,823
| Accruals | 5,371 | 5,032
|  | 56,468 | 51,508
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 98,397 | 118,878
| Included within creditors are secured debts amounting to £128,697 (2024 - £146,221) which are secured on the fixed assets to which they relate.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 30,300 | 27,343
| Amounts falling due 1-2 years |  |
| Bank loans | 30,300 | 27,343
| Amounts falling due 2-5 years |  |
| Bank loans | 68,097 | 82,029
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 9,506
|  | 128,697 | 146,221
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COMPUTER GENERATED ANSWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (32,505) | (32,505)
| Charged to profit or loss | (5,000) | -
| At end of year | (37,505) | (32,505)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gain on investment property | (45,005) | (40,005)
| Tax losses carried forward | 7,500 | 7,500
|  | (37,505) | (32,505)
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 999 (2024 - 999) Ordinary shares of £1.00 each | 999 | 999
11. | Related party transactions
| During the year the Company operated loans with the directors of the Company. The amount payabe to the directors of the Company at the year end was £5,198 (2024 - £5,198). These loans are interest free and repayable on demand.
12. | Prior year adjustment
A prior year adjustment has been accounted for reclassifying the revaluation reserve to be merged with the profit and loss account. The value of this adjustment is £352,175.
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