Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 false 1 Dental services 2025-02-01 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13852509 2025-02-01 2026-01-31 13852509 2024-02-01 2025-01-31 13852509 2026-01-31 13852509 2025-01-31 13852509 c:Director1 2025-02-01 2026-01-31 13852509 d:FurnitureFittings 2025-02-01 2026-01-31 13852509 d:FurnitureFittings 2026-01-31 13852509 d:FurnitureFittings 2025-01-31 13852509 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13852509 d:CurrentFinancialInstruments 2026-01-31 13852509 d:CurrentFinancialInstruments 2025-01-31 13852509 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 13852509 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 13852509 d:ShareCapital 2026-01-31 13852509 d:ShareCapital 2025-01-31 13852509 c:FRS102 2025-02-01 2026-01-31 13852509 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13852509 c:FullAccounts 2025-02-01 2026-01-31 13852509 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13852509 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 13852509 PRECIOUS 4 PEARLS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
PRECIOUS 4 PEARLS LTD REGISTERED NUMBER: 13852509 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,244 |  | 633
|  |  | 1,244 |  | 633
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 25,919 |  | 13,864 |
|  | 25,919 |  | 13,864 |
Creditors: amounts falling due within one year | 6 | (27,162) |  | (14,496) |
Net current liabilities |  |  | (1,243) |  | (632)
Total assets less current liabilities |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
|  |  | 1 |  | 1
Page 1
PRECIOUS 4 PEARLS LTD REGISTERED NUMBER: 13852509 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 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 profit and loss account 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 24 June 2026.
................................................ Shilpa Gampala
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PRECIOUS 4 PEARLS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of dental care. 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 | 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.
| 2.4 | 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
PRECIOUS 4 PEARLS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 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:
|  |  |  | Fixtures and fittings | - | 25% | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. 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.
| 2.8 | 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. Page 4
PRECIOUS 4 PEARLS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 February 2025 | 1,500
| Additions | 1,025
| At 31 January 2026 | 2,525
| Depreciation |
| At 1 February 2025 | 867
| Charge for the year on owned assets | 414
| At 31 January 2026 | 1,281
| Net book value |
| At 31 January 2026 | 1,244
| At 31 January 2025 | 633
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 25,919 | 13,864
|  | 25,919 | 13,864
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PRECIOUS 4 PEARLS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 5,212 | 3,622
| Other taxation and social security | 157 | -
| Other creditors | 20,479 | 9,620
| Accruals and deferred income | 1,314 | 1,254
|  | 27,162 | 14,496
7. | Controlling party
The Company is controlled by the director, Shilpa Gampala, by virtue of her shareholding as described in the director's report.
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