Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2026-05-06 2 true 2025-04-01 false The principal activity of the company is the provision of fractional financial director services.2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14658475 2025-04-01 2026-03-31 14658475 2024-04-01 2025-03-31 14658475 2026-03-31 14658475 2025-03-31 14658475 2024-04-01 14658475 c:Director1 2025-04-01 2026-03-31 14658475 d:PlantMachinery 2025-04-01 2026-03-31 14658475 d:PlantMachinery 2026-03-31 14658475 d:PlantMachinery 2025-03-31 14658475 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 14658475 d:OfficeEquipment 2025-04-01 2026-03-31 14658475 d:OfficeEquipment 2026-03-31 14658475 d:OfficeEquipment 2025-03-31 14658475 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 14658475 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 14658475 d:CurrentFinancialInstruments 2026-03-31 14658475 d:CurrentFinancialInstruments 2025-03-31 14658475 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 14658475 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14658475 d:ShareCapital 2026-03-31 14658475 d:ShareCapital 2025-03-31 14658475 d:RetainedEarningsAccumulatedLosses 2026-03-31 14658475 d:RetainedEarningsAccumulatedLosses 2025-03-31 14658475 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 14658475 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 14658475 c:OrdinaryShareClass1 2025-04-01 2026-03-31 14658475 c:OrdinaryShareClass1 2026-03-31 14658475 c:FRS102 2025-04-01 2026-03-31 14658475 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14658475 c:FullAccounts 2025-04-01 2026-03-31 14658475 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases 2026-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases 2025-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:WithinOneYear 2026-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:WithinOneYear 2025-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:BetweenOneFiveYears 2026-03-31 14658475 d:PlantEquipmentOtherAssetsUnderOperatingLeases d:BetweenOneFiveYears 2025-03-31 14658475 2 2025-04-01 2026-03-31 14658475 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14658475 BRACKENHURST LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
BRACKENHURST LTD REGISTERED NUMBER: 14658475 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 6,472 |  | 9,363
|  |  | 6,472 |  | 9,363
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 9,651 |  | 12,065 |
Cash at bank and in hand |  | 8,339 |  | 7,625 |
|  | 17,990 |  | 19,690 |
Creditors: amounts falling due within one year | 6 | (13,940) |  | (16,524) |
NET CURRENT ASSETS |  |  | 4,050 |  | 3,166
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,522 |  | 12,529
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (1,618) |  | (2,341) |
|  |  | (1,618) |  | (2,341)
NET ASSETS |  |  | 8,904 |  | 10,188
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 4 |  | 4
Profit and loss account |  |  | 8,900 |  | 10,184
|  |  | 8,904 |  | 10,188
Page 1
BRACKENHURST LTD REGISTERED NUMBER: 14658475 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 by:
N J Moore
Director
Date: 6 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | GENERAL INFORMATION
Brackenhurst Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is Brackenhurst, Shawcross Road, West Runton, Cromer, Norfolk, NR27 9NA. The Company’s functional and presentational currency is GBP. 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 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of fractional finance director services supplied during the period, exclusive of Value Added Tax. Turnover is recognised as the fair value of the consideration received or receivable and is recognised in the period in which the services are supplied.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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 3
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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 straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 2 years straight-line
|  |  |  | Office equipment | - | 3 years 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 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | 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.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price.
| 2.9 | 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.
| 2.10 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 5
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 April 2025 | 11,178 | 2,861 | 14,039
| Additions | 5,620 | - | 5,620
| At 31 March 2026 | 16,798 | 2,861 | 19,659
| DEPRECIATION |  |  |
| At 1 April 2025 | 3,451 | 1,225 | 4,676
| Charge for the year on owned assets | 7,557 | 954 | 8,511
| At 31 March 2026 | 11,008 | 2,179 | 13,187
| NET BOOK VALUE |  |  |
| At 31 March 2026 | 5,790 | 682 | 6,472
Page 6
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 8,657 | 10,973
| Other debtors | - | 14
| Prepayments and accrued income | 994 | 1,078
|  | 9,651 | 12,065
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 761 | 625
| Other taxation and social security | 4,901 | 4,821
| Other creditors | 4,660 | 6,221
| Accruals and deferred income | 3,618 | 4,857
|  | 13,940 | 16,524
7. | DEFERRED TAXATION
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 2,341 | 1,455
| Charged to profit or loss | (723) | 886
| AT END OF YEAR | 1,618 | 2,341
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,618 | 2,341
|  | 1,618 | 2,341
Page 7
BRACKENHURST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 4 Ordinary shares of £1 each | 4 | 4
9. | COMMITMENTS UNDER OPERATING LEASES
| At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 6,729 | 7,071
| Later than 1 year and not later than 5 years | 5,608 | -
|  | 12,337 | 7,071
Page 8