Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false Management consultancy activities other than financial management 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06319587 2024-08-01 2025-07-31 06319587 2023-08-01 2024-07-31 06319587 2025-07-31 06319587 2024-07-31 06319587 c:Director1 2024-08-01 2025-07-31 06319587 d:ComputerEquipment 2024-08-01 2025-07-31 06319587 d:ComputerEquipment 2025-07-31 06319587 d:ComputerEquipment 2024-07-31 06319587 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06319587 d:CurrentFinancialInstruments 2025-07-31 06319587 d:CurrentFinancialInstruments 2024-07-31 06319587 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 06319587 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 06319587 d:ShareCapital 2025-07-31 06319587 d:ShareCapital 2024-07-31 06319587 d:RetainedEarningsAccumulatedLosses 2025-07-31 06319587 d:RetainedEarningsAccumulatedLosses 2024-07-31 06319587 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 06319587 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 06319587 c:FRS102 2024-08-01 2025-07-31 06319587 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06319587 c:FullAccounts 2024-08-01 2025-07-31 06319587 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06319587 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 06319587
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JULY 2025
| UK HEALTHGATEWAY LIMITED
UK HEALTHGATEWAY LIMITED REGISTERED NUMBER:06319587 |  |
BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 171
|  |  | - |  | 171
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,054 |  | 3,068 |
Cash at bank and in hand | 6 | 5,419 |  | 5,971 |
|  | 9,473 |  | 9,039 |
Creditors: amounts falling due within one year | 7 | (7,416) |  | (3,750) |
Net current assets |  |  | 2,057 |  | 5,289
Total assets less current liabilities |  |  | 2,057 |  | 5,460
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (33) |  | (33) |
|  |  | (33) |  | (33)
Net assets |  |  | 2,024 |  | 5,427
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 2,022 |  | 5,425
|  |  | 2,024 |  | 5,427
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UK HEALTHGATEWAY LIMITED REGISTERED NUMBER:06319587 |  |
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 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:
................................................ J Wilks
Director
Date: 30 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
UK HEALTHGATEWAY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
UK Healthgateway Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the company information page. 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 | 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: 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 | 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.
| 2.4 | 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
UK HEALTHGATEWAY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 2 (2024 - 2).
Page 4
UK HEALTHGATEWAY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 August 2024 | 2,556
| At 31 July 2025 | 2,556
| Depreciation |
| At 1 August 2024 | 2,385
| Charge for the year on owned assets | 171
| At 31 July 2025 | 2,556
| Net book value |
| At 31 July 2025 | -
| At 31 July 2024 | 171
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related party | 552 | 552
| Other debtors | 3,500 | 2,514
| Called up share capital not paid | 2 | 2
|  | 4,054 | 3,068
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,419 | 5,971
|  | 5,419 | 5,971
Page 5
UK HEALTHGATEWAY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 150 | -
| Other creditors | 178 | 77
| Accruals and deferred income | 7,088 | 3,673
|  | 7,416 | 3,750
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (33)
| At end of year | (33)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (33) | (33)
|  | (33) | (33)
9. | Related party transactions
| Mutliple related party transaction arose during the year which have been detailed below. At the balance sheet date there was an amount owed from a company under common control in the sum of £2,000 (2024: £2,000). During the year the company made sales to a related party of £1,500 (2024: £Nil) for consultancy services which is owed at the year end. At the balance sheet date an amount was due from the resigning director of £552 which was previously held in the former Director's loan account and was still owing at the year end.
Page 6