Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-06-01 0 false 0 No description of principal activity true false 14602633 2024-06-01 2025-05-31 14602633 2023-06-01 2024-05-31 14602633 2025-05-31 14602633 2024-05-31 14602633 c:Director1 2024-06-01 2025-05-31 14602633 d:CurrentFinancialInstruments 2025-05-31 14602633 d:CurrentFinancialInstruments 2024-05-31 14602633 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 14602633 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14602633 d:ShareCapital 2025-05-31 14602633 d:ShareCapital 2024-05-31 14602633 d:RetainedEarningsAccumulatedLosses 2025-05-31 14602633 d:RetainedEarningsAccumulatedLosses 2024-05-31 14602633 c:FRS102 2024-06-01 2025-05-31 14602633 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14602633 c:FullAccounts 2024-06-01 2025-05-31 14602633 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14602633 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 14602633 CAPITAL ALLOWANCE SPECIALISTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
CAPITAL ALLOWANCE SPECIALISTS LIMITED REGISTERED NUMBER: 14602633 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 155,633 |  | 112,906 |
Cash at bank and in hand | 5 | 3,088 |  | 2,790 |
|  | 158,721 |  | 115,696 |
Creditors: amounts falling due within one year | 6 | (18,817) |  | (32,227) |
Net current assets |  |  | 139,904 |  | 83,469
Total assets less current liabilities |  |  | 139,904 |  | 83,469
Net assets |  |  | 139,904 |  | 83,469
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 139,903 |  | 83,468
|  |  | 139,904 |  | 83,469
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 year 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 comprehensive income 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 10 February 2026.
M. J. M. Joyner
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
CAPITAL ALLOWANCE SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Capital Allowance Specialists Limited is a private limited company, limited by shares, incorporated and registered in England and Wales. It's registered office is Suite 10 Kings Court, Railway Street, Altrincham, WA14 2RD. The company number is 14602633. 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 | Going concern
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.
| 2.3 | 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. Page 2
CAPITAL ALLOWANCE SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | 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 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.
| 2.5 | 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.
| 2.6 | 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. 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.
| 2.7 | 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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL). Page 3
CAPITAL ALLOWANCE SPECIALISTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 18,421 | 80,117
| Amounts owed by group undertakings | 17,503 | -
| Prepayments and accrued income | 119,709 | 32,789
|  | 155,633 | 112,906
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,088 | 2,790
|  | 3,088 | 2,790
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 5,901
| Other taxation and social security | 8,997 | 11,361
| Accruals and deferred income | 9,820 | 14,965
|  | 18,817 | 32,227
7. | Controlling party
The company is a wholly owned subsidiary of Business Support Experts Limited, a company registered in England and Wales. The registered off of Business Support Experts Limited is Suite 10 Kings Court, Railway Street, Altrincham, WA14 2RD.
Page 4