Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 24 2024-09-01 false No description of principal activity 26 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06844951 2024-09-01 2025-08-31 06844951 2023-09-01 2024-08-31 06844951 2025-08-31 06844951 2024-08-31 06844951 c:Director1 2024-09-01 2025-08-31 06844951 c:Director2 2024-09-01 2025-08-31 06844951 d:PlantMachinery 2024-09-01 2025-08-31 06844951 d:PlantMachinery 2025-08-31 06844951 d:PlantMachinery 2024-08-31 06844951 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06844951 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06844951 d:MotorVehicles 2024-09-01 2025-08-31 06844951 d:MotorVehicles 2025-08-31 06844951 d:MotorVehicles 2024-08-31 06844951 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06844951 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06844951 d:FurnitureFittings 2024-09-01 2025-08-31 06844951 d:FurnitureFittings 2025-08-31 06844951 d:FurnitureFittings 2024-08-31 06844951 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06844951 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06844951 d:OfficeEquipment 2024-09-01 2025-08-31 06844951 d:OfficeEquipment 2025-08-31 06844951 d:OfficeEquipment 2024-08-31 06844951 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06844951 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06844951 d:ComputerEquipment 2024-09-01 2025-08-31 06844951 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06844951 d:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 06844951 d:CurrentFinancialInstruments 2025-08-31 06844951 d:CurrentFinancialInstruments 2024-08-31 06844951 d:Non-currentFinancialInstruments 2025-08-31 06844951 d:Non-currentFinancialInstruments 2024-08-31 06844951 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 06844951 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06844951 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 06844951 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 06844951 d:ShareCapital 2025-08-31 06844951 d:ShareCapital 2024-08-31 06844951 d:RetainedEarningsAccumulatedLosses 2025-08-31 06844951 d:RetainedEarningsAccumulatedLosses 2024-08-31 06844951 c:FRS102 2024-09-01 2025-08-31 06844951 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06844951 c:FullAccounts 2024-09-01 2025-08-31 06844951 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06844951 d:HirePurchaseContracts d:WithinOneYear 2025-08-31 06844951 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 06844951 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-08-31 06844951 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 06844951 2 2024-09-01 2025-08-31 06844951 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-08-31 06844951 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-08-31 06844951 d:LeasedAssetsHeldAsLessee 2025-08-31 06844951 d:LeasedAssetsHeldAsLessee 2024-08-31 06844951 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 06844951 E-WIRE NORTHERN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
E-WIRE NORTHERN LIMITED REGISTERED NUMBER: 06844951 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 74,780 |  | 6,137
|  |  | 74,780 |  | 6,137
Current assets |  |  |  |  |
Stocks | 5 | 7,500 |  | 15,210 |
Debtors: amounts falling due within one year | 6 | 1,681,511 |  | 1,131,527 |
Cash at bank and in hand |  | 530,205 |  | 419,868 |
|  | 2,219,216 |  | 1,566,605 |
Creditors: amounts falling due within one year | 7 | (1,601,349) |  | (1,119,184) |
Net current assets |  |  | 617,867 |  | 447,421
Total assets less current liabilities |  |  | 692,647 |  | 453,558
Creditors: amounts falling due after more than one year | 8 |  | (58,674) |  | (36,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (18,695) |  | (1,534) |
|  |  | (18,695) |  | (1,534)
Net assets |  |  | 615,278 |  | 416,024
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 615,178 |  | 415,924
|  |  | 615,278 |  | 416,024
Page 1
E-WIRE NORTHERN LIMITED REGISTERED NUMBER: 06844951 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 5 March 2026.
Mr C Davies | Mrs J Davies
Director | Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
E-WIRE NORTHERN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:- WS House Stapylton Street Bolckow Industrial Estate Middlesbrough TS6 7BH 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 Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors, having made due and careful enquiry are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting 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.
| 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
E-WIRE NORTHERN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Computer equipment | - | 33% reducing balance
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.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 22 | 24
|  | Directors | 2 | 2
|  |  | 24 | 26
Page 4
E-WIRE NORTHERN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 September 2024 | 6,700 | - | 2,382 | 23,261 | 32,343
| Additions | 650 | 79,300 | - | 2,526 | 82,476
| At 31 August 2025 | 7,350 | 79,300 | 2,382 | 25,787 | 114,819
| Depreciation |  |  |  |  |
| At 1 September 2024 | 5,476 | - | 2,289 | 18,441 | 26,206
| Charge for the year on owned assets | 403 | - | 31 | 1,834 | 2,268
| Charge for the year on financed assets | - | 11,565 | - | - | 11,565
| At 31 August 2025 | 5,879 | 11,565 | 2,320 | 20,275 | 40,039
| Net book value |  |  |  |  |
| At 31 August 2025 | 1,471 | 67,735 | 62 | 5,512 | 74,780
| At 31 August 2024 | 1,224 | - | 93 | 4,820 | 6,137
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 67,735 | -
|  | 67,735 | -
Page 5
E-WIRE NORTHERN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 7,500 | 15,210
|  | 7,500 | 15,210
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 539,943 | 333,505
| Other debtors | 104,659 | 57,274
| Prepayments and accrued income | 7,769 | 9,897
| Amounts recoverable on long term contracts | 1,029,140 | 730,851
|  | 1,681,511 | 1,131,527
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 36,000 | 48,000
| Trade creditors | 1,362,415 | 881,982
| Corporation tax | 80,530 | 104,693
| Other taxation and social security | 49,543 | 28,448
| Obligations under finance lease and hire purchase contracts | 9,237 | -
| Other creditors | 12,631 | 21,618
| Accruals and deferred income | 50,993 | 34,443
|  | 1,601,349 | 1,119,184
Page 6
E-WIRE NORTHERN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 36,000
| Net obligations under finance leases and hire purchase contracts | 58,674 | -
|  | 58,674 | 36,000
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 9,237 | -
| Between 1-5 years | 58,674 | -
|  | 67,911 | -
Page 7