Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2 2 2024-05-01 false The principal activity of the company contined to be that of public order and safety activities false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC444639 2024-05-01 2025-04-30 SC444639 2023-05-01 2024-04-30 SC444639 2025-04-30 SC444639 2024-04-30 SC444639 c:Director1 2024-05-01 2025-04-30 SC444639 d:MotorVehicles 2024-05-01 2025-04-30 SC444639 d:MotorVehicles 2025-04-30 SC444639 d:MotorVehicles 2024-04-30 SC444639 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC444639 d:FurnitureFittings 2024-05-01 2025-04-30 SC444639 d:FurnitureFittings 2025-04-30 SC444639 d:FurnitureFittings 2024-04-30 SC444639 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC444639 d:OfficeEquipment 2024-05-01 2025-04-30 SC444639 d:OfficeEquipment 2025-04-30 SC444639 d:OfficeEquipment 2024-04-30 SC444639 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC444639 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC444639 d:Goodwill 2024-05-01 2025-04-30 SC444639 d:Goodwill 2025-04-30 SC444639 d:Goodwill 2024-04-30 SC444639 d:CurrentFinancialInstruments 2025-04-30 SC444639 d:CurrentFinancialInstruments 2024-04-30 SC444639 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 SC444639 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC444639 d:ShareCapital 2025-04-30 SC444639 d:ShareCapital 2024-04-30 SC444639 d:RetainedEarningsAccumulatedLosses 2025-04-30 SC444639 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC444639 c:OrdinaryShareClass1 2024-05-01 2025-04-30 SC444639 c:OrdinaryShareClass1 2025-04-30 SC444639 c:OrdinaryShareClass1 2024-04-30 SC444639 c:FRS102 2024-05-01 2025-04-30 SC444639 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC444639 c:FullAccounts 2024-05-01 2025-04-30 SC444639 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC444639 d:Goodwill d:OwnedIntangibleAssets 2024-05-01 2025-04-30 SC444639 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC444639 TEAM DYNAMIS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
TEAM DYNAMIS LIMITED REGISTERED NUMBER: SC444639 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 19,583 |  | 24,583
Tangible assets | 5 |  | 81,168 |  | 77,718
|  |  | 100,751 |  | 102,301
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 81,264 |  | 73,324 |
Cash at bank and in hand | 7 | 451,407 |  | 394,223 |
|  | 532,671 |  | 467,547 |
Creditors: amounts falling due within one year | 8 | (172,052) |  | (177,941) |
Net current assets |  |  | 360,619 |  | 289,606
Total assets less current liabilities |  |  | 461,370 |  | 391,907
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (7,779) |  | (4,170) |
|  |  | (7,779) |  | (4,170)
Net assets |  |  | 453,591 |  | 387,737
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 453,581 |  | 387,727
|  |  | 453,591 |  | 387,737
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
TEAM DYNAMIS LIMITED REGISTERED NUMBER: SC444639 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 January 2026.
Gerard Martin O'Dea
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Team Dynamis Limited is a private company limited by shares incorporated in Scotland. The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD. 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:
| 2.3 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life. Other 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. Page 3
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | 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 and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 33% |
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.
| 2.5 | 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.
| 2.6 | 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 | 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.
| 2.8 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 4
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | 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 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.
| 2.10 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Page 5
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 50,000
| At 30 April 2025 | 50,000
| Amortisation |
| At 1 May 2024 | 25,417
| Charge for the year on owned assets | 5,000
| At 30 April 2025 | 30,417
| Net book value |
| At 30 April 2025 | 19,583
| At 30 April 2024 | 24,583
Page 7
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 83,600 | 4,478 | 19,865 | 107,943
| Additions | - | 17,550 | 7,526 | 25,076
| At 30 April 2025 | 83,600 | 22,028 | 27,391 | 133,019
| Depreciation |  |  |  |
| At 1 May 2024 | 16,131 | 1,751 | 12,342 | 30,224
| Charge for the year on owned assets | 16,867 | 987 | 3,773 | 21,627
| At 30 April 2025 | 32,998 | 2,738 | 16,115 | 51,851
| Net book value |  |  |  |
| At 30 April 2025 | 50,602 | 19,290 | 11,276 | 81,168
| At 30 April 2024 | 67,469 | 2,727 | 7,522 | 77,718
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 76,696 | 71,019
| Other debtors | 1,748 | -
| Prepayments and accrued income | 2,820 | 2,305
|  | 81,264 | 73,324
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 451,407 | 394,223
|  | 451,407 | 394,223
Page 8
TEAM DYNAMIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,643 | 3,216
| Corporation tax | 34,718 | 30,292
| Other taxation and social security | 38,235 | 38,531
| Other creditors | 85,856 | 103,502
| Accruals and deferred income | 2,600 | 2,400
|  | 172,052 | 177,941
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary share capital shares of £0.10 each | 10 | 10
10. | Related party transactions
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 9