Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2026-05-11 false 2025-04-01 No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15449065 2025-04-01 2026-03-31 15449065 2024-01-29 2025-03-31 15449065 2026-03-31 15449065 2025-03-31 15449065 c:Director1 2025-04-01 2026-03-31 15449065 d:OfficeEquipment 2025-04-01 2026-03-31 15449065 d:OfficeEquipment 2026-03-31 15449065 d:OfficeEquipment 2025-03-31 15449065 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 15449065 d:CurrentFinancialInstruments 2026-03-31 15449065 d:CurrentFinancialInstruments 2025-03-31 15449065 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 15449065 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15449065 d:ShareCapital 2026-03-31 15449065 d:ShareCapital 2025-03-31 15449065 d:RetainedEarningsAccumulatedLosses 2026-03-31 15449065 d:RetainedEarningsAccumulatedLosses 2025-03-31 15449065 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 15449065 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 15449065 c:FRS102 2025-04-01 2026-03-31 15449065 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15449065 c:FullAccounts 2025-04-01 2026-03-31 15449065 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15449065 2 2025-04-01 2026-03-31 15449065 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 15449065 THE MENTAL HEALTH NURSE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
THE MENTAL HEALTH NURSE LTD REGISTERED NUMBER: 15449065 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,376 |  | 1,854
|  |  | 6,376 |  | 1,854
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 4,318 |
Cash at bank and in hand | 6 | 27,386 |  | 9,354 |
|  | 27,386 |  | 13,672 |
Creditors: amounts falling due within one year | 7 | (32,150) |  | (9,340) |
Net current (liabilities)/assets |  |  | (4,764) |  | 4,332
Total assets less current liabilities |  |  | 1,612 |  | 6,186
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,211) |  | - |
|  |  | (1,211) |  | -
Net assets |  |  | 401 |  | 6,186
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 400 |  | 6,185
|  |  | 401 |  | 6,186
Page 1
THE MENTAL HEALTH NURSE LTD REGISTERED NUMBER: 15449065 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 her 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 11 May 2026.
Sara Pilipczuk-Painter
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The Mental Health Nurse Ltd is a private company limited by shares and incorporated in England. Its registered office is 177 Arle Road, Cheltenham, Gloucestershire, GL51 8LJ. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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. 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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. 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:
|  |  |  | Office equipment | - | 20% |
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. 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
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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. 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.
| 2.9 | 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 | 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. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Page 5
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.11 | 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 1 (2025 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 2,318
| Additions | 5,628
| At 31 March 2026 | 7,946
| Depreciation |
| At 1 April 2025 | 464
| Charge for the year on owned assets | 1,106
| At 31 March 2026 | 1,570
| Net book value |
| At 31 March 2026 | 6,376
| At 31 March 2025 | 1,854
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | - | 4,318
|  | - | 4,318
Page 6
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 5.Debtors (continued) Page 7
THE MENTAL HEALTH NURSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 27,386 | 9,354
|  | 27,386 | 9,354
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Taxation and social security | 3,106 | 8,522
| Other creditors | 28,249 | 23
| Accruals and deferred income | 795 | 795
|  | 32,150 | 9,340
8. | Deferred taxation
|  | 2026
|  | £
| Charged to profit or loss | (1,211)
| At end of year | (1,211)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,211) | -
|  | (1,211) | -
Page 8