Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 false 2025-03-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07536148 2025-03-01 2026-02-28 07536148 2024-03-01 2025-02-28 07536148 2026-02-28 07536148 2025-02-28 07536148 c:Director1 2025-03-01 2026-02-28 07536148 c:RegisteredOffice 2025-03-01 2026-02-28 07536148 d:FurnitureFittings 2025-03-01 2026-02-28 07536148 d:FurnitureFittings 2026-02-28 07536148 d:FurnitureFittings 2025-02-28 07536148 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 07536148 d:ComputerEquipment 2025-03-01 2026-02-28 07536148 d:ComputerEquipment 2026-02-28 07536148 d:ComputerEquipment 2025-02-28 07536148 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 07536148 d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 07536148 d:CurrentFinancialInstruments 2026-02-28 07536148 d:CurrentFinancialInstruments 2025-02-28 07536148 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 07536148 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 07536148 d:ShareCapital 2026-02-28 07536148 d:ShareCapital 2025-02-28 07536148 d:RetainedEarningsAccumulatedLosses 2026-02-28 07536148 d:RetainedEarningsAccumulatedLosses 2025-02-28 07536148 c:FRS102 2025-03-01 2026-02-28 07536148 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07536148 c:FullAccounts 2025-03-01 2026-02-28 07536148 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07536148 2 2025-03-01 2026-02-28 07536148 e:PoundSterling 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 07536148
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 28 FEBRUARY 2026
| SYGHT LIMITED
SYGHT LIMITED |  |
COMPANY INFORMATION
Director | K D Cowell
Registered number | 07536148
Registered office | The Old Town Hall
| Market Place
| Newbury
| West Berkshire
| RG14 5AA
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
SYGHT LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
SYGHT LIMITED REGISTERED NUMBER:07536148 |  |
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,241 |  | 4,859
|  |  | 3,241 |  | 4,859
Current assets |  |  |  |  |
Stocks |  | 6,000 |  | 17,563 |
Debtors: amounts falling due within one year | 5 | 10,518 |  | 2,953 |
Cash at bank and in hand |  | 129,663 |  | 191,833 |
|  | 146,181 |  | 212,349 |
Creditors: amounts falling due within one year | 6 | (6,265) |  | (7,501) |
Net current assets |  |  | 139,917 |  | 204,849
Total assets less current liabilities |  |  | 143,158 |  | 209,708
Net assets |  |  | 143,158 |  | 209,708
Page 1
SYGHT LIMITED REGISTERED NUMBER:07536148 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 143,058 |  | 209,608
|  |  | 143,158 |  | 209,708
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 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:
K D Cowell
Director
Date: 22 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
SYGHT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
Syght Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed 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: 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
SYGHT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.4 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% | reducing balance
|  |  |  | Computer equipment | - | 33% | reducing balance
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 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | 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.
| 2.8 | 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. Page 4
SYGHT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.9 | 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 Statement of Financial Position 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.
| 2.10 | 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).
Page 5
SYGHT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 March 2025 | 54,350 | 1,895 | 56,245
| At 28 February 2026 | 54,350 | 1,895 | 56,245
| Depreciation |  |  |
| At 1 March 2025 | 49,991 | 1,395 | 51,386
| Charge for the year on owned assets | 1,452 | 166 | 1,618
| At 28 February 2026 | 51,443 | 1,561 | 53,004
| Net book value |  |  |
| At 28 February 2026 | 2,907 | 334 | 3,241
| At 28 February 2025 | 4,359 | 500 | 4,859
Page 6
SYGHT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | - | 552
| Other debtors | 10,518 | 2,401
|  | 10,518 | 2,953
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | - | 954
| Other taxation and social security | 3,425 | 2,266
| Other creditors | 90 | 1,651
| Accruals and deferred income | 2,750 | 2,630
|  | 6,265 | 7,501
Page 7