Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 false 2024-07-01 Other information technology service activities 7 8 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04497196 2024-07-01 2025-06-30 04497196 2023-07-01 2024-06-30 04497196 2025-06-30 04497196 2024-06-30 04497196 c:Director1 2024-07-01 2025-06-30 04497196 d:OfficeEquipment 2024-07-01 2025-06-30 04497196 d:OfficeEquipment 2025-06-30 04497196 d:OfficeEquipment 2024-06-30 04497196 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04497196 d:CurrentFinancialInstruments 2025-06-30 04497196 d:CurrentFinancialInstruments 2024-06-30 04497196 d:Non-currentFinancialInstruments 2025-06-30 04497196 d:Non-currentFinancialInstruments 2024-06-30 04497196 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 04497196 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04497196 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 04497196 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 04497196 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 04497196 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 04497196 d:ShareCapital 2025-06-30 04497196 d:ShareCapital 2024-06-30 04497196 d:RetainedEarningsAccumulatedLosses 2025-06-30 04497196 d:RetainedEarningsAccumulatedLosses 2024-06-30 04497196 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-06-30 04497196 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 04497196 c:FRS102 2024-07-01 2025-06-30 04497196 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04497196 c:FullAccounts 2024-07-01 2025-06-30 04497196 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04497196 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 04497196 BUSINESS DATA QUALITY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
BUSINESS DATA QUALITY LIMITED REGISTERED NUMBER: 04497196 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,997 |  | 10,664
|  |  | 7,997 |  | 10,664
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 344,071 |  | 152,545 |
Cash at bank and in hand | 6 | 15,563 |  | 81,595 |
|  | 359,634 |  | 234,140 |
Creditors: amounts falling due within one year | 7 | (236,192) |  | (154,018) |
Net current assets |  |  | 123,442 |  | 80,122
Total assets less current liabilities |  |  | 131,439 |  | 90,786
Creditors: amounts falling due after more than one year | 8 |  | - |  | (8,983)
Net assets |  |  | 131,439 |  | 81,803
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 125 |  | 125
Profit and loss account |  |  | 131,314 |  | 81,678
|  |  | 131,439 |  | 81,803
Page 1
BUSINESS DATA QUALITY LIMITED REGISTERED NUMBER: 04497196 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 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 24 March 2026.
C G Bland
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Business Data Quality Limited (the 'Company') is a private company limited by shares and incorporated in Englandand Wales. The Company's registered office is located at Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. The principal activity of the business is that of software publishing and provision of information technology services. 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 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 | 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 Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 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 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | 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. Page 4
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | 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:
|  |  |  | Office equipment | - | 25% on a reducing balance basis
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.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Page 5
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 8).
Page 6
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 30,147
| At 30 June 2025 | 30,147
| Depreciation |
| At 1 July 2024 | 19,483
| Charge for the year on owned assets | 2,667
| At 30 June 2025 | 22,150
| Net book value |
| At 30 June 2025 | 7,997
| At 30 June 2024 | 10,664
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 307,581 | 122,982
| Other debtors | 27,963 | 29,563
| Prepayments and accrued income | 8,527 | -
|  | 344,071 | 152,545
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 15,563 | 81,595
|  | 15,563 | 81,595
Page 7
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,982 | 10,000
| Trade creditors | 57,712 | 101,282
| Amounts owed to group undertakings | 4,128 | -
| Other taxation and social security | 69,619 | 36,104
| Other creditors | 91,751 | 2,632
| Accruals and deferred income | 4,000 | 4,000
|  | 236,192 | 154,018
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,983
|  | - | 8,983
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,982 | 10,000
|  | 8,982 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 8,983
|  | - | 8,983
|  | 8,982 | 18,983
Page 8
BUSINESS DATA QUALITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 15,563 | 81,595
| Financial assets measured at fair value through profit or loss comprise...
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,025 (2024 - £8,215). Contributions totalling £492 (2024 - £712) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| As at the year end the company owed the directors £89,384 (2024: £174).
13. | Controlling party
The company is controlled by C G Bland, by virtue of his majority shareholding in BDQ Group Limited, the parent company. BDQ Group Limited is incorporated in England and Wales.
Page 9