Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 No description of principal activity 7 true 2024-07-01 false 7 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04249186 2024-07-01 2025-06-30 04249186 2023-07-01 2024-06-30 04249186 2025-06-30 04249186 2024-06-30 04249186 c:Director1 2024-07-01 2025-06-30 04249186 d:PlantMachinery 2024-07-01 2025-06-30 04249186 d:PlantMachinery 2025-06-30 04249186 d:PlantMachinery 2024-06-30 04249186 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04249186 d:FurnitureFittings 2024-07-01 2025-06-30 04249186 d:FurnitureFittings 2025-06-30 04249186 d:FurnitureFittings 2024-06-30 04249186 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04249186 d:OfficeEquipment 2024-07-01 2025-06-30 04249186 d:OfficeEquipment 2025-06-30 04249186 d:OfficeEquipment 2024-06-30 04249186 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04249186 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04249186 d:Goodwill 2025-06-30 04249186 d:Goodwill 2024-06-30 04249186 d:CurrentFinancialInstruments 2025-06-30 04249186 d:CurrentFinancialInstruments 2024-06-30 04249186 d:Non-currentFinancialInstruments 2025-06-30 04249186 d:Non-currentFinancialInstruments 2024-06-30 04249186 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 04249186 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04249186 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 04249186 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 04249186 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-06-30 04249186 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 04249186 d:ShareCapital 2025-06-30 04249186 d:ShareCapital 2024-06-30 04249186 d:RetainedEarningsAccumulatedLosses 2025-06-30 04249186 d:RetainedEarningsAccumulatedLosses 2024-06-30 04249186 c:FRS102 2024-07-01 2025-06-30 04249186 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04249186 c:FullAccounts 2024-07-01 2025-06-30 04249186 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04249186 2 2024-07-01 2025-06-30 04249186 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 04249186 AGENTCROFT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
AGENTCROFT LIMITED REGISTERED NUMBER: 04249186 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 4,340 |  | 5,785
|  |  | 4,340 |  | 5,785
Current assets |  |  |  |  |
Stocks | 6 | 15,776 |  | 21,149 |
Debtors: amounts falling due within one year | 7 | 550,000 |  | 202,296 |
Cash at bank and in hand | 8 | 251,957 |  | 379,287 |
|  | 817,733 |  | 602,732 |
Creditors: amounts falling due within one year | 9 | (178,661) |  | (93,504) |
Net current assets |  |  | 639,072 |  | 509,228
Total assets less current liabilities |  |  | 643,412 |  | 515,013
Creditors: amounts falling due after more than one year | 10 |  | - |  | (8,951)
Net assets |  |  | 643,412 |  | 506,062
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 643,410 |  | 506,060
|  |  | 643,412 |  | 506,062
Page 1
AGENTCROFT LIMITED REGISTERED NUMBER: 04249186 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 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 by:
................................................ D J Gander
Director
Date: 24 March 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Agentcroft Limited is a private company limited by shares. The company is incorporated in England and Wales and the address of the registered office is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LF. The registered number is 04249186. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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: Sale of goods Revenue 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 revenue 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.
| 2.3 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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.
| 2.8 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.9 | 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.
| 2.10 | 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
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
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 | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | 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.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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. Page 5
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employee & Director | 7 | 7
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 July 2024 | 120,000
| At 30 June 2025 | 120,000
| Amortisation |
| At 1 July 2024 | 120,000
| At 30 June 2025 | 120,000
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
Page 6
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 45,805 | 20,761 | 4,861 | 71,427
| At 30 June 2025 | 45,805 | 20,761 | 4,861 | 71,427
| Depreciation |  |  |  |
| At 1 July 2024 | 41,146 | 19,656 | 4,839 | 65,641
| Charge for the year on owned assets | 1,164 | 276 | 6 | 1,446
| At 30 June 2025 | 42,310 | 19,932 | 4,845 | 67,087
| Net book value |  |  |  |
| At 30 June 2025 | 3,495 | 829 | 16 | 4,340
| At 30 June 2024 | 4,658 | 1,105 | 22 | 5,785
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 15,776 | 21,149
|  | 15,776 | 21,149
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 550,000 | 202,296
|  | 550,000 | 202,296
Page 7
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 251,957 | 379,287
|  | 251,957 | 379,287
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,163 | 10,212
| Trade creditors | 17,406 | 16,916
| Corporation tax | 45,292 | 37,328
| Other taxation and social security | 16,082 | 21,773
| Other creditors | 81,468 | 2,775
| Accruals and deferred income | 9,250 | 4,500
|  | 178,661 | 93,504
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,951
|  | - | 8,951
Page 8
AGENTCROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 9,163 | 10,212
|  | 9,163 | 10,212
| Amounts falling due 2-5 years |  |
| Bank loans | - | 8,951
|  | - | 8,951
|  | 9,163 | 19,163
Page 9