Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 true false 2024-09-01 false No description of principal activity 4 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10684474 2024-09-01 2025-08-31 10684474 2023-09-01 2024-08-31 10684474 2025-08-31 10684474 2024-08-31 10684474 c:Director1 2024-09-01 2025-08-31 10684474 c:Director2 2024-09-01 2025-08-31 10684474 d:PlantMachinery 2024-09-01 2025-08-31 10684474 d:PlantMachinery 2025-08-31 10684474 d:PlantMachinery 2024-08-31 10684474 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10684474 d:OfficeEquipment 2024-09-01 2025-08-31 10684474 d:OfficeEquipment 2025-08-31 10684474 d:OfficeEquipment 2024-08-31 10684474 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10684474 d:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 10684474 d:OtherPropertyPlantEquipment 2025-08-31 10684474 d:OtherPropertyPlantEquipment 2024-08-31 10684474 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10684474 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10684474 d:Goodwill 2024-09-01 2025-08-31 10684474 d:Goodwill 2025-08-31 10684474 d:Goodwill 2024-08-31 10684474 d:CurrentFinancialInstruments 2025-08-31 10684474 d:CurrentFinancialInstruments 2024-08-31 10684474 d:Non-currentFinancialInstruments 2025-08-31 10684474 d:Non-currentFinancialInstruments 2024-08-31 10684474 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 10684474 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10684474 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 10684474 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10684474 d:UKTax 2024-09-01 2025-08-31 10684474 d:UKTax 2023-09-01 2024-08-31 10684474 d:ShareCapital 2025-08-31 10684474 d:ShareCapital 2024-08-31 10684474 d:RetainedEarningsAccumulatedLosses 2025-08-31 10684474 d:RetainedEarningsAccumulatedLosses 2024-08-31 10684474 c:OrdinaryShareClass1 2024-09-01 2025-08-31 10684474 c:OrdinaryShareClass1 2025-08-31 10684474 c:OrdinaryShareClass1 2024-08-31 10684474 c:FRS102 2024-09-01 2025-08-31 10684474 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10684474 c:FullAccounts 2024-09-01 2025-08-31 10684474 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10684474 d:WithinOneYear 2025-08-31 10684474 d:WithinOneYear 2024-08-31 10684474 d:BetweenOneFiveYears 2025-08-31 10684474 d:BetweenOneFiveYears 2024-08-31 10684474 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 10684474 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 10684474 2 2024-09-01 2025-08-31 10684474 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10684474 ST WITHBURGA DENTAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ST WITHBURGA DENTAL LIMITED REGISTERED NUMBER: 10684474 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 1 |  | 1
Tangible assets | 6 |  | 40,437 |  | 47,300
|  |  | 40,438 |  | 47,301
Current assets |  |  |  |  |
Stocks |  | 1,457 |  | 1,300 |
Debtors: amounts falling due within one year | 7 | 51,729 |  | 66,468 |
Cash at bank and in hand |  | 61,486 |  | 47,667 |
|  | 114,672 |  | 115,435 |
Creditors: amounts falling due within one year | 8 | (36,861) |  | (21,835) |
Net current assets |  |  | 77,811 |  | 93,600
Total assets less current liabilities |  |  | 118,249 |  | 140,901
Creditors: amounts falling due after more than one year | 9 |  | - |  | (7,781)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (7,858) |  | (9,572)
Net assets |  |  | 110,391 |  | 123,548
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2 |  | 2
Profit and loss account |  |  | 110,389 |  | 123,546
|  |  | 110,391 |  | 123,548
Page 1
ST WITHBURGA DENTAL LIMITED REGISTERED NUMBER: 10684474 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 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 profit and loss account 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 14 April 2026.
................................................ Mrs C Enasescu | ................................................ D Enasescu
Director | Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
St Withburga Dental Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is 6 White Lion Street, Holt, Norfolk, England, NR25 6BA. 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 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 | Going concern
The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.
| 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: 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. 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. Page 3
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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. 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | 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. Page 4
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | 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 balance sheet 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 balance sheet 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 balance sheet date.
| 2.10 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life. Other 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.
| 2.11 | 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
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing balance basis and straight line basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | Reducing balance
|  |  |  | Property improvements | - | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | 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. Page 6
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 3).
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 28,252 | 10,503
| Total current tax | 28,252 | 10,503
| Deferred tax |  |
| Origination and reversal of timing differences | (1,714) | 4,132
| Total deferred tax | (1,714) | 4,132
|  | 26,538 | 14,635
| Factors that may affect future tax charges
There were no factors that may affect future tax charges.
5. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 September 2024 | 1
| At 31 August 2025 | 1
| Net book value |
| At 31 August 2025 | 1
| At 31 August 2024 | 1
Page 7
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Property improvements | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 52,949 | 26,673 | 9,008 | 88,630
| Additions | 1,394 | 4,391 | - | 5,785
| Disposals | - | (1,820) | - | (1,820)
| At 31 August 2025 | 54,343 | 29,244 | 9,008 | 92,595
| Depreciation |  |  |  |
| At 1 September 2024 | 24,414 | 16,916 | - | 41,330
| Charge for the year on owned assets | 7,192 | 2,808 | 1,802 | 11,802
| Disposals | - | (974) | - | (974)
| At 31 August 2025 | 31,606 | 18,750 | 1,802 | 52,158
| Net book value |  |  |  |
| At 31 August 2025 | 22,737 | 10,494 | 7,206 | 40,437
| At 31 August 2024 | 28,535 | 9,757 | 9,008 | 47,300
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,760 | 1,095
| Other debtors | 47,463 | 64,869
| Prepayments and accrued income | 506 | 504
|  | 51,729 | 66,468
Page 8
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,065 | 8,519
| Trade creditors | 561 | 1,977
| Corporation tax | 28,252 | 10,503
| Other taxation and social security | 121 | 298
| Accruals and deferred income | 862 | 538
|  | 36,861 | 21,835
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 7,781
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 9,572
| Charged to profit or loss | (1,714)
| At end of year | 7,858
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 7,858 | 9,572
|  | 7,858 | 9,572
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
Page 9
ST WITHBURGA DENTAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. | 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 £82,365 (2024 - £82,055). Contributions totalling £NIL (2024 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.
13. | Commitments under operating leases
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 15,083 | 14,883
| Later than 1 year and not later than 5 years | 16,558 | 31,642
|  | 31,641 | 46,525
14. | Transactions with directors
| During the year the directors operated a loan account. At 1 September 2024 there was a debit balance of £61,868. During the year directors withdrew funds of £84,399 and repaid funds of £100,828. Interest of £2,021 was charged, leaving a debit balance of £47,460 as at 31 August 2025. The loan was unsecured and repayable on demand.
Page 10