Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-13 Business transformation consultancy services 2024-09-01 false 19 18 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07726470 2024-09-01 2025-08-31 07726470 2023-09-01 2024-08-31 07726470 2025-08-31 07726470 2024-08-31 07726470 c:Director1 2024-09-01 2025-08-31 07726470 d:FurnitureFittings 2024-09-01 2025-08-31 07726470 d:FurnitureFittings 2025-08-31 07726470 d:FurnitureFittings 2024-08-31 07726470 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07726470 d:OfficeEquipment 2024-09-01 2025-08-31 07726470 d:OfficeEquipment 2025-08-31 07726470 d:OfficeEquipment 2024-08-31 07726470 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07726470 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07726470 d:CurrentFinancialInstruments 2025-08-31 07726470 d:CurrentFinancialInstruments 2024-08-31 07726470 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 07726470 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07726470 d:ShareCapital 2025-08-31 07726470 d:ShareCapital 2024-08-31 07726470 d:CapitalRedemptionReserve 2025-08-31 07726470 d:CapitalRedemptionReserve 2024-08-31 07726470 d:RetainedEarningsAccumulatedLosses 2025-08-31 07726470 d:RetainedEarningsAccumulatedLosses 2024-08-31 07726470 c:OrdinaryShareClass1 2024-09-01 2025-08-31 07726470 c:OrdinaryShareClass1 2025-08-31 07726470 c:OrdinaryShareClass1 2024-08-31 07726470 c:FRS102 2024-09-01 2025-08-31 07726470 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07726470 c:FullAccounts 2024-09-01 2025-08-31 07726470 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07726470 2 2024-09-01 2025-08-31 07726470 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07726470 DIGITAL WORKS CONSULTING LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
DIGITAL WORKS CONSULTING LTD REGISTERED NUMBER: 07726470 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 11,134 |  | 20,696
|  |  | 11,134 |  | 20,696
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 261,626 |  | 334,731 |
Cash at bank and in hand | 6 | 274,491 |  | 222,114 |
|  | 536,117 |  | 556,845 |
Creditors: amounts falling due within one year | 7 | (557,996) |  | (528,258) |
Net current (liabilities)/assets |  |  | (21,879) |  | 28,587
Total assets less current liabilities |  |  | (10,745) |  | 49,283
Net (liabilities)/assets |  |  | (10,745) |  | 49,283
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Capital redemption reserve |  |  | 83 |  | 83
Profit and loss account |  |  | (10,831) |  | 49,197
|  |  | (10,745) |  | 49,283
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DIGITAL WORKS CONSULTING LTD REGISTERED NUMBER: 07726470 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 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 by:
A Salmon
Director
Date: 13 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Digital Works Consulting Limited is a private company limited by shares and incorporated in England and Wales. The registered office address of the company is 1 Mountview Court, 310 Friern Barnet Lane, London, England, N20 0LD. The principal activity of the company is that of the consultancy services. 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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.
| 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.
| 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. Page 4
DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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.
| 2.9 | 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.
| 2.10 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | Straight line basis
|  |  |  | Office equipment | - | 25% | Straight line basis
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 | 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 5
DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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 | 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.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2024 - 18).
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DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 1,983 | 65,341 | 67,324
| Additions | - | 8,247 | 8,247
| Disposals | (1,222) | (19,152) | (20,374)
| At 31 August 2025 | 761 | 54,436 | 55,197
| Depreciation |  |  |
| At 1 September 2024 | 1,396 | 45,232 | 46,628
| Charge for the year on owned assets | 283 | 11,458 | 11,741
| Disposals | (998) | (13,308) | (14,306)
| At 31 August 2025 | 681 | 43,382 | 44,063
| Net book value |  |  |
| At 31 August 2025 | 80 | 11,054 | 11,134
| At 31 August 2024 | 587 | 20,109 | 20,696
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 81,555 | 182,720
| Other debtors | 180,071 | 152,011
|  | 261,626 | 334,731
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DIGITAL WORKS CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 274,491 | 222,114
|  | 274,491 | 222,114
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 27,279
| Trade creditors | 13,105 | 19,197
| Amounts owed to group undertakings | 112,475 | 150,000
| Corporation tax | 246,129 | 100,640
| Other taxation and social security | 30,579 | 66,315
| Other creditors | 152,458 | 161,874
| Accruals and deferred income | 3,250 | 2,953
|  | 557,996 | 528,258
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 253 (2024 - 289) Ordinary "B" shares of £0.01 each | 3 | 3
9. | Related party transactions
| At the year end, there was an amount of £112,475 (2024: £150,000) due from a company under common control.
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