Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 2024-08-01 No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14879359 2024-08-01 2025-07-31 14879359 2023-08-01 2024-07-31 14879359 2025-07-31 14879359 2024-07-31 14879359 c:Director1 2024-08-01 2025-07-31 14879359 d:PlantMachinery 2024-08-01 2025-07-31 14879359 d:PlantMachinery 2025-07-31 14879359 d:PlantMachinery 2024-07-31 14879359 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 14879359 d:FurnitureFittings 2024-08-01 2025-07-31 14879359 d:FurnitureFittings 2025-07-31 14879359 d:FurnitureFittings 2024-07-31 14879359 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 14879359 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 14879359 d:CurrentFinancialInstruments 2025-07-31 14879359 d:CurrentFinancialInstruments 2024-07-31 14879359 d:Non-currentFinancialInstruments 2025-07-31 14879359 d:Non-currentFinancialInstruments 2024-07-31 14879359 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 14879359 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 14879359 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 14879359 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 14879359 d:ShareCapital 2025-07-31 14879359 d:ShareCapital 2024-07-31 14879359 d:RetainedEarningsAccumulatedLosses 2025-07-31 14879359 d:RetainedEarningsAccumulatedLosses 2024-07-31 14879359 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 14879359 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 14879359 c:OrdinaryShareClass1 2024-08-01 2025-07-31 14879359 c:OrdinaryShareClass1 2025-07-31 14879359 c:OrdinaryShareClass1 2024-07-31 14879359 c:FRS102 2024-08-01 2025-07-31 14879359 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14879359 c:FullAccounts 2024-08-01 2025-07-31 14879359 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14879359 d:WithinOneYear 2025-07-31 14879359 d:WithinOneYear 2024-07-31 14879359 2 2024-08-01 2025-07-31 14879359 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14879359 SMIRO QUALITAS MANUFACTURING LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SMIRO QUALITAS MANUFACTURING LTD REGISTERED NUMBER: 14879359 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 22,469 |  | 38,712
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,694 |  | - |
Cash at bank and in hand | 6 | 5,664 |  | 10,565 |
|  | 7,358 |  | 10,565 |
Creditors: amounts falling due within one year | 7 | (126,107) |  | (11,079) |
Net current liabilities |  |  | (118,749) |  | (514)
Total assets less current liabilities |  |  | (96,280) |  | 38,198
Creditors: amounts falling due after more than one year |  |  | - |  | (90,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,617) |  | - |
|  |  | (5,617) |  | -
Net liabilities |  |  | (101,897) |  | (51,802)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | (101,997) |  | (51,902)
|  |  | (101,897) |  | (51,802)
Page 1
SMIRO QUALITAS MANUFACTURING LTD REGISTERED NUMBER: 14879359 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers 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 director acknowledges his 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 17 April 2026.
................................................ R Smith
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SMIRO QUALITAS MANUFACTURING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Smiro Qualitas Manufacturing Ltd is a private company limited by shares incorporated in England and Wales under the Companies Act with a registered number of 14879359. The address of its registered office is 4 Flatford Road, Haverhill, England, CB9 7WW. The financial statements are presented in sterling, which is the functional currency of the Company, and rounded to the nereast £. 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 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 | Going concern
The director has, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they adopt a going concern basis of accounting in preparing the financial statements. The director has considered a period of 12 months from the balane sheet date.
| 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
SMIRO QUALITAS MANUFACTURING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 30% | Straight-line method
|  |  |  | Fixtures and fittings | - | 15% | Straight-line method
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.
| 2.7 | 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. Page 4
SMIRO QUALITAS MANUFACTURING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 53,323 | 1,630 | 54,953
| At 31 July 2025 | 53,323 | 1,630 | 54,953
| Depreciation |  |  |
| At 1 August 2024 | 15,997 | 245 | 16,242
| Charge for the year on owned assets | 15,997 | 245 | 16,242
| At 31 July 2025 | 31,994 | 490 | 32,484
| Net book value |  |  |
| At 31 July 2025 | 21,329 | 1,140 | 22,469
| At 31 July 2024 | 37,326 | 1,386 | 38,712
Page 5
SMIRO QUALITAS MANUFACTURING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 46 | -
| Prepayments | 1,648 | -
|  | 1,694 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,664 | 10,565
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,461 | 11,079
| Amounts owed to group undertakings | 114,707 | -
| Other creditors | 9,939 | -
|  | 126,107 | 11,079
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 90,000
|  | - | 90,000
Page 6
SMIRO QUALITAS MANUFACTURING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (5,617)
| At end of year | (5,617)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (5,617) | -
|  | (5,617) | -
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Commitments under operating leases
| At 31 July 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 | 871 | -
12. | Controlling party
The immediate parent Company and ultimate controlling party is Smiro Qualitas Ltd.
Page 7