Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 No description of principal activity 5 2024-09-01 false 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10350456 2024-09-01 2025-08-31 10350456 2023-09-01 2024-08-31 10350456 2025-08-31 10350456 2024-08-31 10350456 c:Director1 2024-09-01 2025-08-31 10350456 d:Buildings 2024-09-01 2025-08-31 10350456 d:Buildings 2025-08-31 10350456 d:Buildings 2024-08-31 10350456 d:Buildings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 10350456 d:Buildings d:ShortLeaseholdAssets 2025-08-31 10350456 d:Buildings d:ShortLeaseholdAssets 2024-08-31 10350456 d:PlantMachinery 2024-09-01 2025-08-31 10350456 d:PlantMachinery 2025-08-31 10350456 d:PlantMachinery 2024-08-31 10350456 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:MotorVehicles 2024-09-01 2025-08-31 10350456 d:MotorVehicles 2025-08-31 10350456 d:MotorVehicles 2024-08-31 10350456 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:FurnitureFittings 2024-09-01 2025-08-31 10350456 d:FurnitureFittings 2025-08-31 10350456 d:FurnitureFittings 2024-08-31 10350456 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:OfficeEquipment 2024-09-01 2025-08-31 10350456 d:OfficeEquipment 2025-08-31 10350456 d:OfficeEquipment 2024-08-31 10350456 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10350456 d:Goodwill 2024-09-01 2025-08-31 10350456 d:Goodwill 2025-08-31 10350456 d:Goodwill 2024-08-31 10350456 d:CurrentFinancialInstruments 2025-08-31 10350456 d:CurrentFinancialInstruments 2024-08-31 10350456 d:Non-currentFinancialInstruments 2025-08-31 10350456 d:Non-currentFinancialInstruments 2024-08-31 10350456 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 10350456 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10350456 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 10350456 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10350456 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-08-31 10350456 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 10350456 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-08-31 10350456 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-08-31 10350456 d:ShareCapital 2025-08-31 10350456 d:ShareCapital 2024-08-31 10350456 d:RetainedEarningsAccumulatedLosses 2025-08-31 10350456 d:RetainedEarningsAccumulatedLosses 2024-08-31 10350456 c:FRS102 2024-09-01 2025-08-31 10350456 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10350456 c:FullAccounts 2024-09-01 2025-08-31 10350456 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10350456 d:WithinOneYear 2025-08-31 10350456 d:WithinOneYear 2024-08-31 10350456 d:BetweenOneFiveYears 2025-08-31 10350456 d:BetweenOneFiveYears 2024-08-31 10350456 2 2024-09-01 2025-08-31 10350456 d:Goodwill d:OwnedIntangibleAssets 2024-09-01 2025-08-31 10350456 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 10350456 D M LINDFIELD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
D M LINDFIELD LIMITED REGISTERED NUMBER: 10350456 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 101,000 |  | 126,250
Tangible assets | 5 |  | 613,528 |  | 536,886
|  |  | 714,528 |  | 663,136
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 934,643 |  | 675,000 |
Debtors: amounts falling due within one year | 6 | 127,663 |  | 131,505 |
Cash at bank and in hand | 7 | 600,990 |  | 403,581 |
|  | 1,663,296 |  | 1,210,086 |
Creditors: amounts falling due within one year | 8 | (304,867) |  | (286,864) |
Net current assets |  |  | 1,358,428 |  | 923,223
Total assets less current liabilities |  |  | 2,072,956 |  | 1,586,359
Creditors: amounts falling due after more than one year | 9 |  | (410,709) |  | (476,891)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (129,112) |  | (34,888) |
|  |  | (129,112) |  | (34,888)
Net assets |  |  | 1,533,135 |  | 1,074,580
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 1,533,125 |  | 1,074,570
|  |  | 1,533,135 |  | 1,074,580
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. Page 1
D M LINDFIELD LIMITED REGISTERED NUMBER: 10350456 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.
Mr D.M. Lindfield
Director
The notes on pages 3 to 12 form part of these financial statements. Page 2
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
D.M. Lindfield Limited is a company limited by shares and incorporated in England & Wales. Its principal place of business is 6 Vicarage Hill, Farnham, Hampshire, GU9 8HG. 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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.
| 2.8 | 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. Page 4
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other 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.
| 2.10 | 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:
|  |  |  | Freehold property | - |  |
|  |  |  | Short-term leasehold property | - | 20% | reducing balance
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | 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.
| 2.11 | 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. Page 5
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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 5 (2024 - 5).
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 September 2024 | 252,500
| At 31 August 2025 | 252,500
| At 1 September 2024 | 126,250
| Charge for the year on owned assets | 25,250
| At 31 August 2025 | 151,500
| Net book value |
| At 31 August 2025 | 101,000
| At 31 August 2024 | 126,250
Page 6
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Freehold property | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 317,521 | 18,646 | 69,722 | 58,558 | 156,498
| Additions | - | 9,442 | 146,546 | - | 7,573
| At 31 August 2025 | 317,521 | 28,088 | 216,268 | 58,558 | 164,071
| Depreciation |  |  |  |  |
| At 1 September 2024 | - | 13,550 | 30,293 | 35,398 | 20,919
| Charge for the year on owned assets | - | 1,583 | 36,632 | 5,790 | 39,351
| At 31 August 2025 | - | 15,133 | 66,925 | 41,188 | 60,270
| Net book value |  |  |  |  |
| At 31 August 2025 | 317,521 | 12,955 | 149,343 | 17,370 | 103,801
| At 31 August 2024 | 317,521 | 5,096 | 39,429 | 23,160 | 135,579
|  | Office equipment | Total
|  | £ | £
| Cost or valuation |  |
| At 1 September 2024 | 61,725 | 682,670
| Additions | 9,023 | 172,584
| At 31 August 2025 | 70,748 | 855,254
| Depreciation |  |
| At 1 September 2024 | 45,624 | 145,784
| Charge for the year on owned assets | 12,586 | 95,942
| At 31 August 2025 | 58,210 | 241,726
| Net book value |  |
| At 31 August 2025 | 12,538 | 613,528
| At 31 August 2024 | 16,101 | 536,886
Page 7
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 5.Tangible fixed assets (continued)
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 934,643 | 675,000
|  | 934,643 | 675,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 118,163 | 117,143
| Prepayments and accrued income | 9,500 | 14,362
|  | 127,663 | 131,505
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 600,990 | 403,581
|  | 600,990 | 403,581
Page 8
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 66,182 | 61,421
| Corporation tax | 170,506 | 155,120
| Other taxation and social security | 290 | 1,559
| Other creditors | 66,173 | 67,099
| Accruals and deferred income | 1,716 | 1,665
|  | 304,867 | 286,864
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 66,182 | 61,421
|  | 66,182 | 61,421
| Details of security provided:
The loans are secured against the freehold property Page 9
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 410,709 | 476,891
|  | 410,709 | 476,891
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 410,709 | 476,891
|  | 410,709 | 476,891
| Details of security provided:
The loans are secured against the freehold property
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
The amounts due after 5 years are repayable in fixed instalments, the interest charged is fixed at 7.49% Page 10
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 66,182 | 61,421
|  | 66,182 | 61,421
| Amounts falling due 2-5 years |  |
| Other loans | 320,171 | 297,135
|  | 320,171 | 297,135
| Amounts falling due after more than 5 years |  |
| Other loans | 90,538 | 179,756
|  | 90,538 | 179,756
|  | 476,891 | 538,312
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 £2,374 (2024 - £1,269) . Contributions totalling £173 (2024 - £60) were payable to the fund at the balance sheet date and are included in creditors.
12. | Commitments under operating leases
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 17,709
| Later than 1 year and not later than 5 years | - | 56,078
|  | - | 73,787
| During the year the company decided to excercise a break clause in the contract to which the above payments relate. As such there are no future commitments under operating leases at the balance sheet date.
Page 11
D M LINDFIELD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. | Related party transactions
| During the year D.M Lindfield limited settled certain capital expenses on behalf of Farnham dwellings Ltd, who are ultimately controlled by the same individuals as this D.M Lindfield limited. The total value of the transactions were £259,643. As of the 31st August 2025 Farnham dwellings owed DM Lindfield Limited £943,643 in respect of these transactions. The balance is unsecured, interest free and repayable on demand.
Page 12