Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false 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.false 08507877 2025-01-01 2025-12-31 08507877 2024-01-01 2024-12-31 08507877 2025-12-31 08507877 2024-12-31 08507877 c:Director1 2025-01-01 2025-12-31 08507877 d:MotorVehicles 2025-01-01 2025-12-31 08507877 d:MotorVehicles 2025-12-31 08507877 d:MotorVehicles 2024-12-31 08507877 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08507877 d:FurnitureFittings 2025-01-01 2025-12-31 08507877 d:FurnitureFittings 2025-12-31 08507877 d:FurnitureFittings 2024-12-31 08507877 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08507877 d:OfficeEquipment 2025-01-01 2025-12-31 08507877 d:OfficeEquipment 2025-12-31 08507877 d:OfficeEquipment 2024-12-31 08507877 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08507877 d:ComputerEquipment 2025-01-01 2025-12-31 08507877 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08507877 d:CurrentFinancialInstruments 2025-12-31 08507877 d:CurrentFinancialInstruments 2024-12-31 08507877 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08507877 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08507877 d:ShareCapital 2025-12-31 08507877 d:ShareCapital 2024-12-31 08507877 d:RetainedEarningsAccumulatedLosses 2025-12-31 08507877 d:RetainedEarningsAccumulatedLosses 2024-12-31 08507877 c:FRS102 2025-01-01 2025-12-31 08507877 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08507877 c:FullAccounts 2025-01-01 2025-12-31 08507877 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08507877 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-01-01 2025-12-31 08507877 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-12-31 08507877 2 2025-01-01 2025-12-31 08507877 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 08507877 SCOULTON LEGAL SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SCOULTON LEGAL SERVICES LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
SCOULTON LEGAL SERVICES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SCOULTON LEGAL SERVICES LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scoulton Legal Services Limited for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Scoulton Legal Services Limited in accordance with the terms of our engagement letter dated 9 March 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Scoulton Legal Services Limited and state those matters that we have agreed to state to the director of Scoulton Legal Services Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scoulton Legal Services Limited and its director for our work or for this report. It is your duty to ensure that Scoulton Legal Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scoulton Legal Services Limited. You consider that Scoulton Legal Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Scoulton Legal Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 1 June 2026 Page 1
SCOULTON LEGAL SERVICES LIMITED REGISTERED NUMBER: 08507877 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,840 |  | 7,077
|  |  | 5,840 |  | 7,077
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 97,525 |  | 199,051 |
Cash at bank and in hand |  | 309,472 |  | 109,442 |
|  | 406,997 |  | 308,493 |
Creditors: amounts falling due within one year | 6 | (156,070) |  | (28,190) |
Net current assets |  |  | 250,927 |  | 280,303
Total assets less current liabilities |  |  | 256,767 |  | 287,380
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,460) |  | (1,769) |
|  |  | (1,460) |  | (1,769)
Net assets |  |  | 255,307 |  | 285,611
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 255,305 |  | 285,609
|  |  | 255,307 |  | 285,611
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
SCOULTON LEGAL SERVICES LIMITED REGISTERED NUMBER: 08507877 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2026.
Miss L Cole
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 3 The Close, Norwich, Norfolk, NR1 4DJ. The company's principal activity is the provision of legal services. The principal place of business is Norwich, Norfolk. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Turnover
Turnover comprises revenue recognised by the company in respect of legal services supplied by the company in the year, exclusive of Value Added Tax. Revenue is recognised on an accruals basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 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:
|  |  |  | Motor vehicles | - |
|  |  |  | Fixtures and fittings | - | 25% straight line
|  |  |  | Office equipment | - | 25% straight line
|  |  |  | Computer equipment | - | 33.3% 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. Page 5
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
| 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. 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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments. Page 6
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are Page 7
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
discharged or cancelled.
| 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 (2024 - 1).
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 21,970 | 5,740 | 14,869 | 42,579
| Additions | - | - | 943 | 943
| At 31 December 2025 | 21,970 | 5,740 | 15,812 | 43,522
| Depreciation |  |  |  |
| At 1 January 2025 | 15,019 | 5,740 | 14,743 | 35,502
| Charge for the year on owned assets | 1,738 | - | 441 | 2,179
| At 31 December 2025 | 16,757 | 5,740 | 15,184 | 37,681
| Net book value |  |  |  |
| At 31 December 2025 | 5,213 | - | 628 | 5,841
| At 31 December 2024 | 6,951 | - | 126 | 7,077
Page 8
SCOULTON LEGAL SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 5,814 | -
| Other debtors | 91,711 | 199,051
|  | 97,525 | 199,051
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,246 | 1,240
| Other taxation and social security | 55,026 | 24,710
| Other creditors | 97,228 | -
| Accruals and deferred income | 2,570 | 2,240
|  | 156,070 | 28,190
7. | Transactions with directors
At 1 January 2025 £134,622 was owed to the company by the director. During the year the company met personal expenses of £192 and cash of £81,000 was drawn. The director received a net salary of £7,628, introduced £304,970 and personally met company expenses of £444. As a result, at 31 December 2025 the company owed the director £97,228.
Page 9