Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2025-02-01 false No description of principal activity 37 51 false false 06345920 2025-02-01 2026-01-31 06345920 2024-02-01 2025-01-31 06345920 2026-01-31 06345920 2025-01-31 06345920 c:Director4 2025-02-01 2026-01-31 06345920 d:Buildings 2025-02-01 2026-01-31 06345920 d:Buildings 2026-01-31 06345920 d:Buildings 2025-01-31 06345920 d:Buildings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06345920 d:MotorVehicles 2025-02-01 2026-01-31 06345920 d:MotorVehicles 2026-01-31 06345920 d:MotorVehicles 2025-01-31 06345920 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06345920 d:FurnitureFittings 2025-02-01 2026-01-31 06345920 d:FurnitureFittings 2026-01-31 06345920 d:FurnitureFittings 2025-01-31 06345920 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06345920 d:OfficeEquipment 2025-02-01 2026-01-31 06345920 d:OfficeEquipment 2026-01-31 06345920 d:OfficeEquipment 2025-01-31 06345920 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06345920 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06345920 d:Goodwill 2026-01-31 06345920 d:Goodwill 2025-01-31 06345920 d:CurrentFinancialInstruments 2026-01-31 06345920 d:CurrentFinancialInstruments 2025-01-31 06345920 d:Non-currentFinancialInstruments 2026-01-31 06345920 d:Non-currentFinancialInstruments 2025-01-31 06345920 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 06345920 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 06345920 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 06345920 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 06345920 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-01-31 06345920 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 06345920 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-01-31 06345920 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 06345920 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2026-01-31 06345920 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-01-31 06345920 d:ShareCapital 2026-01-31 06345920 d:ShareCapital 2025-01-31 06345920 d:RetainedEarningsAccumulatedLosses 2026-01-31 06345920 d:RetainedEarningsAccumulatedLosses 2025-01-31 06345920 c:FRS102 2025-02-01 2026-01-31 06345920 c:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 06345920 c:FullAccounts 2025-02-01 2026-01-31 06345920 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06345920 2 2025-02-01 2026-01-31 06345920 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 06345920 F2S LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
F2S LIMITED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF F2S LIMITED FOR THE YEAR ENDED 31 JANUARY 2026 You consider that the Company is exempt from an audit for the year ended 31 January 2026. You have acknowledged, on the Statement of financial position, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Hedley Dunk Limited Trinity House 3 Bullace Lane Dartford Kent DA1 1BB 13 April 2026 Page 1
F2S LIMITED REGISTERED NUMBER: 06345920 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 279,465 |  | 289,164
Current assets |  |  |  |  |
Stocks |  | 265,834 |  | 247,020 |
Debtors: amounts falling due within one year | 6 | 31,122 |  | 40,312 |
Cash at bank and in hand | 7 | 211,372 |  | 236,880 |
|  | 508,328 |  | 524,212 |
Creditors: amounts falling due within one year | 8 | (506,481) |  | (398,040) |
Net current assets |  |  | 1,847 |  | 126,172
Total assets less current liabilities |  |  | 281,312 |  | 415,336
Creditors: amounts falling due after more than one year | 9 |  | (70,298) |  | (140,778)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (7,500) |  | (9,915)
Net assets |  |  | 203,514 |  | 264,643
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 102 |  | 102
Profit and loss account |  |  | 203,412 |  | 264,541
|  |  | 203,514 |  | 264,643
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 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 13 April 2026. Page 2
F2S LIMITED REGISTERED NUMBER: 06345920 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2026
V S K Wee
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
F 2 S Limited is a private company limited by shares and is incorporated in England. The registered office is 73 Hamilton Road Felixstowe Suffolk IP11 7BE. 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 | 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.
| 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. Page 4
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | 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 reporting 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 reporting 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 reporting date.
| 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 5
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 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:
|  |  |  | Freehold property | - |  |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
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 reporting 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 | 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.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | 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. Page 6
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 37 (2025 - 51).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2025 | 87,000
| At 31 January 2026 | 87,000
| Amortisation |
| At 1 February 2025 | 87,000
| At 31 January 2026 | 87,000
| Net book value |
| At 31 January 2026 | -
| At 31 January 2025 | -
Page 7
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 February 2025 | 249,501 | 30,249 | 272,067 | 6,341 | 558,158
| Additions | - | - | - | 280 | 280
| At 31 January 2026 | 249,501 | 30,249 | 272,067 | 6,621 | 558,438
| Depreciation |  |  |  |  |
| At 1 February 2025 | - | 16,923 | 247,766 | 4,306 | 268,995
| Charge for the year on owned assets | - | 3,330 | 6,072 | 576 | 9,978
| At 31 January 2026 | - | 20,253 | 253,838 | 4,882 | 278,973
| Net book value |  |  |  |  |
| At 31 January 2026 | 249,501 | 9,996 | 18,229 | 1,739 | 279,465
| At 31 January 2025 | 249,501 | 13,326 | 24,302 | 2,035 | 289,164
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 31,122 | 40,312
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 211,372 | 236,880
| Less: bank overdrafts | (6,985) | -
|  | 204,387 | 236,880
Page 8
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 6,985 | -
| Bank loans | 37,584 | 60,103
| Other loans | - | 8,755
| Trade creditors | 412,139 | 289,240
| Corporation tax | 8,486 | -
| Other taxation and social security | 25,330 | 25,196
| Other creditors | 3,726 | 3,301
| Accruals and deferred income | 12,231 | 11,445
|  | 506,481 | 398,040
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 70,298 | 140,778
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 37,584 | 60,103
| Other loans | - | 8,755
|  | 37,584 | 68,858
| Amounts falling due 1-2 years |  |
| Bank loans | 12,528 | 31,286
| Amounts falling due 2-5 years |  |
| Bank loans | 12,528 | 50,588
| Amounts falling due after more than 5 years |  |
| Bank loans | 45,242 | 58,904
|  | 107,882 | 209,636
Page 9
F2S LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the schemes are held separately from those of the Company in independently administered funds. The company has also made pension payments on behalf of certian staff into their personal pensions. The pension cost charge represents contributions payable by the Company to the funds and amounted to £39,393 (2025 - £27,608).
Page 10