Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false false 2025-01-01 Software publishing. 12 7 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11025218 2025-01-01 2025-12-31 11025218 2024-01-01 2024-12-31 11025218 2025-12-31 11025218 2024-12-31 11025218 c:Director3 2025-01-01 2025-12-31 11025218 d:MotorVehicles 2025-01-01 2025-12-31 11025218 d:MotorVehicles 2025-12-31 11025218 d:MotorVehicles 2024-12-31 11025218 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11025218 d:FurnitureFittings 2025-01-01 2025-12-31 11025218 d:FurnitureFittings 2025-12-31 11025218 d:FurnitureFittings 2024-12-31 11025218 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11025218 d:OfficeEquipment 2025-01-01 2025-12-31 11025218 d:OfficeEquipment 2025-12-31 11025218 d:OfficeEquipment 2024-12-31 11025218 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11025218 d:ComputerEquipment 2025-01-01 2025-12-31 11025218 d:ComputerEquipment 2025-12-31 11025218 d:ComputerEquipment 2024-12-31 11025218 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11025218 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11025218 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 11025218 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 11025218 d:CurrentFinancialInstruments 2025-12-31 11025218 d:CurrentFinancialInstruments 2024-12-31 11025218 d:Non-currentFinancialInstruments 2025-12-31 11025218 d:Non-currentFinancialInstruments 2024-12-31 11025218 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 11025218 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11025218 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 11025218 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 11025218 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-12-31 11025218 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 11025218 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-12-31 11025218 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 11025218 d:ShareCapital 2025-12-31 11025218 d:ShareCapital 2024-12-31 11025218 d:SharePremium 2025-12-31 11025218 d:SharePremium 2024-12-31 11025218 d:CapitalRedemptionReserve 2025-12-31 11025218 d:CapitalRedemptionReserve 2024-12-31 11025218 d:RetainedEarningsAccumulatedLosses 2025-12-31 11025218 d:RetainedEarningsAccumulatedLosses 2024-12-31 11025218 c:FRS102 2025-01-01 2025-12-31 11025218 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11025218 c:FullAccounts 2025-01-01 2025-12-31 11025218 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11025218 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-01-01 2025-12-31 11025218 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 11025218 GWT INSIGHT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
GWT INSIGHT LIMITED REGISTERED NUMBER: 11025218 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 92,816 |  | 145,647
Tangible assets | 5 |  | 3,540 |  | 18,661
|  |  | 96,356 |  | 164,308
Current assets |  |  |  |  |
Stocks |  | 49,076 |  | 48,262 |
Debtors: amounts falling due within one year | 6 | 17,399 |  | 185,744 |
Cash at bank and in hand | 7 | 3,581 |  | 43,136 |
|  | 70,056 |  | 277,142 |
Creditors: amounts falling due within one year | 8 | (418,231) |  | (579,296) |
Net current liabilities |  |  | (348,175) |  | (302,154)
Total assets less current liabilities |  |  | (251,819) |  | (137,846)
Creditors: amounts falling due after more than one year | 9 |  | (269,840) |  | (3,010)
Net liabilities |  |  | (521,659) |  | (140,856)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 125 |  | 121
Share premium account |  |  | 278,108 |  | 178,002
Capital redemption reserve |  |  | 5 |  | 5
Profit and loss account |  |  | (799,897) |  | (318,984)
|  |  | (521,659) |  | (140,856)
Page 1
GWT INSIGHT LIMITED REGISTERED NUMBER: 11025218 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 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:
P A Youell
Director
Date: 1 June 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
GWT Insight Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is The Byre, Aston Sandford, Aylesbury, Buckinghamshire, United Kingdom, HP17 8JB. The principal activity of the company is a data service company. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 | Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will be able to continue its operations for the foreseeable future, being at least the next twelve months. The company has received ongoing financial support through loans and as a result, the directors believe the company will continue to operate for the foressable future and that the going concern basis remains appropriate. Page 3
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.3 | 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 income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | 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.
| 2.5 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 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. Page 4
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.11 | 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 5
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.11 | 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:
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
|  |  |  | Computer equipment | - | 33% | 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.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell
3. | Employees
| The average monthly number of employees, including directors, during the year was 12 (2024 - 7).
Page 6
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 January 2025 | 482,029
| At 31 December 2025 | 482,029
| Amortisation |
| At 1 January 2025 | 336,382
| Charge for the year on owned assets | 52,831
| At 31 December 2025 | 389,213
| Net book value |
| At 31 December 2025 | 92,816
| At 31 December 2024 | 145,647
Page 7
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 46,645 | 5,920 | 1,726 | 5,341 | 59,632
| Disposals | (46,645) | - | - | - | (46,645)
| At 31 December 2025 | - | 5,920 | 1,726 | 5,341 | 12,987
| Depreciation |  |  |  |  |
| At 1 January 2025 | 34,984 | 2,842 | 453 | 2,691 | 40,970
| Charge for the year on owned assets | 1,944 | 1,480 | 432 | 1,549 | 5,405
| Disposals | (36,928) | - | - | - | (36,928)
| At 31 December 2025 | - | 4,322 | 885 | 4,240 | 9,447
| Net book value |  |  |  |  |
| At 31 December 2025 | - | 1,598 | 841 | 1,101 | 3,540
| At 31 December 2024 | 11,661 | 3,077 | 1,273 | 2,650 | 18,661
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 17,289 | 121,502
| Other debtors | - | 44,093
| Called up share capital not paid | 110 | -
| Tax recoverable | - | 20,149
|  | 17,399 | 185,744
Page 8
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,581 | 43,136
|  | 3,581 | 43,136
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,174 | 6,389
| Trade creditors | 141,535 | 155,530
| Other taxation and social security | 116,698 | 18,092
| Obligations under finance lease and hire purchase contracts | - | 13,912
| Other creditors | 156,824 | 385,373
|  | 418,231 | 579,296
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 3,010
| Other loans | 269,840 | -
|  | 269,840 | 3,010
Page 9
GWT INSIGHT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 3,174 | 6,389
|  | 3,174 | 6,389
| Amounts falling due 1-2 years |  |
| Bank loans | - | 3,010
| Other loans | 136,880 | -
|  | 136,880 | 3,010
| Other loans | 132,960 | -
|  | 132,960 | -
|  | 273,014 | 9,399
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,857 (2024: £9,052).
12. | Transactions with directors
At the balance sheet date, one of the directors owed the company £nil (2024: £35,928).
Page 10