Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 false false true 1 No description of principal activity 2024-05-25 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15742031 2024-05-24 15742031 2024-05-25 2025-10-31 15742031 2023-05-25 2024-05-24 15742031 2025-10-31 15742031 c:Director1 2024-05-25 2025-10-31 15742031 d:Buildings d:ShortLeaseholdAssets 2024-05-25 2025-10-31 15742031 d:Buildings d:ShortLeaseholdAssets 2025-10-31 15742031 d:PlantMachinery 2025-10-31 15742031 d:FurnitureFittings 2024-05-25 2025-10-31 15742031 d:FurnitureFittings 2025-10-31 15742031 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-25 2025-10-31 15742031 d:OwnedOrFreeholdAssets 2024-05-25 2025-10-31 15742031 d:ComputerSoftware 2025-10-31 15742031 d:CurrentFinancialInstruments 2025-10-31 15742031 c:FRS102 2024-05-25 2025-10-31 15742031 c:AuditExempt-NoAccountantsReport 2024-05-25 2025-10-31 15742031 c:FullAccounts 2024-05-25 2025-10-31 15742031 c:PrivateLimitedCompanyLtd 2024-05-25 2025-10-31 15742031 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-05-25 2025-10-31 15742031 d:ComputerSoftware d:OwnedIntangibleAssets 2024-05-25 2025-10-31 15742031 e:PoundSterling 2024-05-25 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 15742031 CROWNTHORPE CONSULTING LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2025
CROWNTHORPE CONSULTING LTD REGISTERED NUMBER: 15742031 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025
|  | £
Fixed assets |  | 3,080
Current assets | 5,405 |
Creditors: amounts falling due within one year | (7,764) |
Net current (liabilities)/assets |  | (2,359)
Total assets less current liabilities |  | 721
Provisions for liabilities |  |
Deferred taxation | (61) |
|  | (61)
Net assets |  | 660
Capital and reserves |  | 660
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 her 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 income statement 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:
................................................ Rachael Eleanor Pye
Director
Date: 9 February 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
CROWNTHORPE CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
Crownthorpe Consulting Ltd is a company limited by shares incorporated in England and Wales, registration number 15742031. The address of the registered office is Sygate House Birds Lane, Southgate, Cawston, Norwich, England, NR10 4JA. 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 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover 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 turnover 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. Page 2
CROWNTHORPE CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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 3
CROWNTHORPE CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
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:
|  |  |  | Tenant's improvements | - | 20% | straight line
|  |  |  | Equipment | - | 20% | straight line
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 4
CROWNTHORPE CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Website
|  | £
| Cost |
| Additions | 900
| At 31 October 2025 | 900
| Amortisation |
| Charge for the period on owned assets | 105
| At 31 October 2025 | 105
| Net book value |
| At 31 October 2025 | 795
5. | Tangible fixed assets
|  | Tenant's improvements | Equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 1,995 | 592 | 2,587
| At 31 October 2025 | 1,995 | 592 | 2,587
| Depreciation |  |  |
| Charge for the period on owned assets | 233 | 69 | 302
| At 31 October 2025 | 233 | 69 | 302
| Net book value |  |  |
| At 31 October 2025 | 1,762 | 523 | 2,285
Page 5
CROWNTHORPE CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 425
| Prepayments and accrued income | 131
|  | 556
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 105
| Other creditors | 6,999
| Accruals and deferred income | 660
|  | 7,764
Page 6