Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 true 35 false No description of principal activity 38 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09696263 2024-08-01 2025-07-31 09696263 2023-08-01 2024-07-31 09696263 2025-07-31 09696263 2024-07-31 09696263 c:Director1 2024-08-01 2025-07-31 09696263 c:Director4 2024-08-01 2025-07-31 09696263 d:MotorVehicles 2024-08-01 2025-07-31 09696263 d:MotorVehicles 2025-07-31 09696263 d:MotorVehicles 2024-07-31 09696263 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09696263 d:FurnitureFittings 2024-08-01 2025-07-31 09696263 d:FurnitureFittings 2025-07-31 09696263 d:FurnitureFittings 2024-07-31 09696263 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09696263 d:ComputerEquipment 2024-08-01 2025-07-31 09696263 d:ComputerEquipment 2025-07-31 09696263 d:ComputerEquipment 2024-07-31 09696263 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09696263 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09696263 d:CurrentFinancialInstruments 2025-07-31 09696263 d:CurrentFinancialInstruments 2024-07-31 09696263 d:Non-currentFinancialInstruments 2025-07-31 09696263 d:Non-currentFinancialInstruments 2024-07-31 09696263 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 09696263 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09696263 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 09696263 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 09696263 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 09696263 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 09696263 d:ShareCapital 2025-07-31 09696263 d:ShareCapital 2024-07-31 09696263 d:RetainedEarningsAccumulatedLosses 2025-07-31 09696263 d:RetainedEarningsAccumulatedLosses 2024-07-31 09696263 c:FRS102 2024-08-01 2025-07-31 09696263 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09696263 c:FullAccounts 2024-08-01 2025-07-31 09696263 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09696263 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 09696263 CORE LEGAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
CORE LEGAL LIMITED REGISTERED NUMBER: 09696263 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 70,592 |  | 91,100
|  |  | 70,592 |  | 91,100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,150,640 |  | 1,124,284 |
Cash at bank and in hand | 6 | 108 |  | 395 |
|  | 1,150,748 |  | 1,124,679 |
Creditors: amounts falling due within one year | 7 | (1,069,186) |  | (1,006,691) |
Net current assets |  |  | 81,562 |  | 117,988
Total assets less current liabilities |  |  | 152,154 |  | 209,088
Creditors: amounts falling due after more than one year | 8 |  | (51,782) |  | (128,568)
Net assets |  |  | 100,372 |  | 80,520
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 100,272 |  | 80,420
|  |  | 100,372 |  | 80,520
Page 1
CORE LEGAL LIMITED REGISTERED NUMBER: 09696263 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 28 March 2026.
Miss S L Hare | Mr A M Bastain
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Core Legal Limited is a private company limited by shares incorporated in England and Wales. The registered office is Core Legal House, 12 Falcon Court, Preston Farm, Stockton on Tees, TS18 3TU. 2.ACCOUNTING POLICIES
| 2.1 | Accounting convention
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 requirements 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 | 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: Rendering of services Turnover 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 turnover 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.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the statement of comprehensive income in the same period as the related expenditure. Page 3
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (continued)
| 2.4 | 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.
| 2.5 | 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 the following basis: .
|  |  |  | Motor vehicles | - | 20% reducing balance
|  |  |  | Fixtures and fittings | - | 10 - 20% straight line
|  |  |  | Computer equipment | - | 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.
| 2.6 | 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.
| 2.7 | 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. Page 4
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (continued)
| 2.7 | Financial instruments (continued)
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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 35 (2024 - 38).
4. | TANGIBLE FIXED ASSETS
|  | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 August 2024 | 25,550 | 234,531 | 43,857 | 303,938
| Additions | - | 1,386 | 695 | 2,081
| At 31 July 2025 | 25,550 | 235,917 | 44,552 | 306,019
| Depreciation |  |  |  |
| At 1 August 2024 | 12,469 | 163,629 | 36,740 | 212,838
| Charge for the year on owned assets | 2,616 | 16,260 | 3,713 | 22,589
| At 31 July 2025 | 15,085 | 179,889 | 40,453 | 235,427
| Net book value |  |  |  |
| At 31 July 2025 | 10,465 | 56,028 | 4,099 | 70,592
| At 31 July 2024 | 13,081 | 70,902 | 7,117 | 91,100
Page 5
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 25,993 | 22,949
| Other debtors | 1,000,302 | 966,460
| Prepayments and accrued income | 124,345 | 134,875
|  | 1,150,640 | 1,124,284
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 108 | 395
| Less: bank overdrafts | (20,432) | (11,432)
|  | (20,324) | (11,037)
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 20,432 | 11,432
| Bank loans | 75,000 | 75,000
| Other loans | 285,767 | 177,839
| Trade creditors | 70,872 | 42,690
| Corporation tax | 2,602 | 26,826
| Other taxation and social security | 108,109 | 83,502
| Other creditors | 487,985 | 574,028
| Accruals and deferred income | 18,419 | 15,374
|  | 1,069,186 | 1,006,691
Page 6
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 50,029 | 125,061
| Accruals and deferred income | 1,753 | 3,507
|  | 51,782 | 128,568
9. | LOANS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 75,000 | 75,000
| Other loans | 285,767 | 177,839
|  | 360,767 | 252,839
| Amounts falling due 1-2 years |  |
| Bank loans | 50,029 | 125,061
|  | 50,029 | 125,061
|  | 410,796 | 377,900
| The bank loan is secured via a debenture on the company's assets.
10. | Pension commitments
The company contributes to a defined contribution pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. Contributions totaling £6,529 (2024 - £6,905) were payable to the fund at the balance sheet date and are included in creditors. Page 7
CORE LEGAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | TRANSACTIONS WITH DIRECTORS
Advanced or credits have been granted by the company to its directors as follows: The loans to directors are repayable on demand.
|  | Rate | Opening balance | Amounts advanced | Interest charged | Amounts repaid | Closing balance
|  | % | £ | £ | £ | £ | £
| Loan to director | 2.75 | 22,333 | 38,500 | 571 | (43,000) | 18,404
| Loan to director | 2.75 | 25,298 | 36,700 | 631 | (43,000) | 19,629
| Loan to director | 2.75 | 110,714 | 45,750 | 3,232 | (42,000) | 117,696
|  |  | 158,345 | 120,950 | 4,434 | (128,000) | 155,729
Page 8