Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 true false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 No description of principal activity 201 181 true false 07819183 2024-09-01 2025-08-31 07819183 2023-09-01 2024-08-31 07819183 2025-08-31 07819183 2024-08-31 07819183 c:Director2 2024-09-01 2025-08-31 07819183 d:Buildings 2024-09-01 2025-08-31 07819183 d:Buildings 2025-08-31 07819183 d:Buildings 2024-08-31 07819183 d:Buildings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07819183 d:OfficeEquipment 2024-09-01 2025-08-31 07819183 d:OfficeEquipment 2025-08-31 07819183 d:OfficeEquipment 2024-08-31 07819183 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07819183 d:ComputerEquipment 2024-09-01 2025-08-31 07819183 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07819183 d:CurrentFinancialInstruments 2025-08-31 07819183 d:CurrentFinancialInstruments 2024-08-31 07819183 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 07819183 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07819183 d:ShareCapital 2025-08-31 07819183 d:ShareCapital 2024-08-31 07819183 d:RetainedEarningsAccumulatedLosses 2025-08-31 07819183 d:RetainedEarningsAccumulatedLosses 2024-08-31 07819183 c:FRS102 2024-09-01 2025-08-31 07819183 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07819183 c:FullAccounts 2024-09-01 2025-08-31 07819183 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07819183 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 07819183 FIRST CLASS TAILORED SOLUTIONS LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
FIRST CLASS TAILORED SOLUTIONS LIMITED REGISTERED NUMBER:07819183
BALANCE SHEET AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 162,039 |  | 158,414
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,024,101 |  | 627,577 |
Cash at bank and in hand |  | 963,889 |  | 2,423,681 |
|  | 3,987,990 |  | 3,051,258 |
Creditors: amounts falling due within one year | 6 | (773,747) |  | (656,628) |
Net current assets |  |  | 3,214,243 |  | 2,394,630
Total assets less current liabilities |  |  | 3,376,282 |  | 2,553,044
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (2,186) |  | (1,280)
Net assets |  |  | 3,374,096 |  | 2,551,764
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 130 |  | 130
Profit and loss account |  |  | 3,373,966 |  | 2,551,634
|  |  | 3,374,096 |  | 2,551,764
Page 1
FIRST CLASS TAILORED SOLUTIONS LIMITED REGISTERED NUMBER:07819183
BALANCE SHEET (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 year 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 profit and loss account 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 25 February 2026.
Ms B Kirk
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
FIRST CLASS TAILORED SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
First Class Tailored Solutions limited is a private limited company incorporated and domiciled in England. Its registered office is situated at 4 Wood Street, Mansfield, Nottinghamshire NG18 1QA and this is its principal place of business. 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 | Going concern
At the date of approving the financial statements there remains a degree of uncertainty around the full economic impact of the current cost of living and geo-political issues. The director continues to monitor the situation but believes that the company has sufficient resources to be able to continue for the forseeable future.
| 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.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
FIRST CLASS TAILORED SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.6 | 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.
| 2.7 | 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
FIRST CLASS TAILORED SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | 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:
|  |  |  | Freehold property | - | Not depreciated
|  |  |  | Office equipment | - | 20% straight line
|  |  |  | Computer software | - | 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.
|  | Freehold property
No depreciation has been provided on the company’s freehold property as, in the opinion of the directors, the market value of the property continues to be in excess of the book value. This is a departure from the requirements of the Companies Act 2006 and is necessary in order to show a true and fair view. It is not possible to substantiate the effect of this departure on the financial statements due to the estimation involved in depreciation policies.
3. | Employees
| The average monthly number of employees, including directors, during the year was 201 (2024 - 181).
Page 5
FIRST CLASS TAILORED SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Freehold property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 153,296 | 31,419 | 184,715
| Additions | - | 7,616 | 7,616
| At 31 August 2025 | 153,296 | 39,035 | 192,331
| Depreciation |  |  |
| At 1 September 2024 | - | 26,301 | 26,301
| Charge for the year on owned assets | - | 3,991 | 3,991
| At 31 August 2025 | - | 30,292 | 30,292
| Net book value |  |  |
| At 31 August 2025 | 153,296 | 8,743 | 162,039
| At 31 August 2024 | 153,296 | 5,118 | 158,414
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 105,977 | 183,721
| Amounts owed by group undertakings | 2,290,078 | -
| Other debtors | 2,773 | 1,512
| Prepayments and accrued income | 625,273 | 442,344
|  | 3,024,101 | 627,577
Page 6
FIRST CLASS TAILORED SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 62,142 | 35,431
| Other taxation and social security | 612,666 | 477,451
| Other creditors | 92,089 | 135,220
| Accruals and deferred income | 6,850 | 8,526
|  | 773,747 | 656,628
7. | Pension commitments
The company operates a defined contribution pension scheme in respect of the directors and employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £68,683 (2024: £62,455).
8. | Related party transactions
| There is an inter-company loan included in debtors of £2,258,863 (2024 - £NIL) due from the parent company, First Class Tailored Solutions Holdings Limited. The loan is interest free and repayable on demand.
9. | Controlling party
The company is a 100% wholly owned subsidiary of First Class Tailored Solutions Holdings Limited, a company registered in England. The parent's registered office is 4 Wood Street, Mansfield, Nottinghamshire, NG18 1QA.
Page 7