Caseware UK (AP4) 2024.0.164 2024.0.164 2026-05-19 10 2025-02-01 false dental practice activities 11 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13163290 2025-02-01 2026-01-31 13163290 2024-02-01 2025-01-31 13163290 2026-01-31 13163290 2025-01-31 13163290 c:Director1 2025-02-01 2026-01-31 13163290 c:Director2 2025-02-01 2026-01-31 13163290 d:Buildings d:LongLeaseholdAssets 2025-02-01 2026-01-31 13163290 d:Buildings d:LongLeaseholdAssets 2026-01-31 13163290 d:Buildings d:LongLeaseholdAssets 2025-01-31 13163290 d:PlantMachinery 2025-02-01 2026-01-31 13163290 d:PlantMachinery 2026-01-31 13163290 d:PlantMachinery 2025-01-31 13163290 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13163290 d:MotorVehicles 2025-02-01 2026-01-31 13163290 d:MotorVehicles 2026-01-31 13163290 d:MotorVehicles 2025-01-31 13163290 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13163290 d:FurnitureFittings 2025-02-01 2026-01-31 13163290 d:FurnitureFittings 2026-01-31 13163290 d:FurnitureFittings 2025-01-31 13163290 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13163290 d:OfficeEquipment 2025-02-01 2026-01-31 13163290 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 13163290 d:ComputerSoftware 2026-01-31 13163290 d:ComputerSoftware 2025-01-31 13163290 d:CurrentFinancialInstruments 2026-01-31 13163290 d:CurrentFinancialInstruments 2025-01-31 13163290 d:Non-currentFinancialInstruments 2026-01-31 13163290 d:Non-currentFinancialInstruments 2025-01-31 13163290 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 13163290 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 13163290 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 13163290 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 13163290 d:ShareCapital 2026-01-31 13163290 d:ShareCapital 2025-01-31 13163290 d:RetainedEarningsAccumulatedLosses 2026-01-31 13163290 d:RetainedEarningsAccumulatedLosses 2025-01-31 13163290 c:FRS102 2025-02-01 2026-01-31 13163290 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13163290 c:FullAccounts 2025-02-01 2026-01-31 13163290 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13163290 2 2025-02-01 2026-01-31 13163290 d:ComputerSoftware d:OwnedIntangibleAssets 2025-02-01 2026-01-31 13163290 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 13163290
| Carew Dental Limited Financial statements Information for filing with the registrar 31 January 2026 |
Carew Dental Limited
Balance sheet At 31 January 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 8,061 |  | 12,667
Tangible assets | 5 |  | 307,693 |  | 249,827
|  |  | 315,754 |  | 262,494
Current assets |  |  |  |  |
Stocks |  | 13,808 |  | 14,659 |
Debtors | 6 | 544,703 |  | 477,867 |
Cash at bank and in hand |  | 44,736 |  | 52,948 |
|  | 603,247 |  | 545,474 |
Creditors: amounts falling due within one year | 7 | (241,204) |  | (185,740) |
Net current assets |  |  | 362,043 |  | 359,734
Creditors: amounts falling due after more than one year | 8 |  | (173,373) |  | (112,777)
|  |  | 504,424 |  | 509,451
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (25,234) |  | (33,449)
Net assets |  |  | 479,190 |  | 476,002
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 479,180 |  | 475,992
Shareholders' funds |  |  | 479,190 |  | 476,002
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Carew Dental Limited
Balance sheet (continued) At 31 January 2026 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 comprehensive income 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 19 May 2026.
M Carew | J L Carew
Director | Director
Company registered number: 13163290 The notes on pages 3 to 8 form part of these financial statements. 2
Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026
1. | General information
Carew Dental Limited ("the company") is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is UNW LLP, Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover recognised in the profit and loss account represents private dental fee income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | 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. 3
Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. 4
Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026 2.Accounting policies (continued)
| 2.8 | 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:
|  |  |  | Improvements to property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Office 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.
| 2.9 | 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 balance sheet 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.
| 2.10 | 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.
| 2.11 | 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 11 (2025 - 10).
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Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026
4. | Intangible assets
|  | Website
|  | £
| Cost |
| At 1 February 2025 | 13,819
| At 31 January 2026 | 13,819
| Amortisation |
| At 1 February 2025 | 1,152
| Charge for the year | 4,606
| At 31 January 2026 | 5,758
| Net book value |
| At 31 January 2026 | 8,061
| At 31 January 2025 | 12,667
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Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026
5. | Tangible fixed assets
|  | Improvements to property | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 February 2025 | 3,650 | 185,803 | 141,974 | 49,907 | 381,334
| Additions | - | 12,471 | 133,755 | 966 | 147,192
| At 31 January 2026 | 3,650 | 198,274 | 275,729 | 50,873 | 528,526
| Depreciation |  |  |  |  |
| At 1 February 2025 | 96 | 98,509 | - | 32,902 | 131,507
| Charge for the year | 73 | 21,921 | 63,359 | 3,973 | 89,326
| At 31 January 2026 | 169 | 120,430 | 63,359 | 36,875 | 220,833
| Net book value |  |  |  |  |
| At 31 January 2026 | 3,481 | 77,844 | 212,370 | 13,998 | 307,693
| At 31 January 2025 | 3,554 | 87,294 | 141,974 | 17,005 | 249,827
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Carew Dental Limited
Notes to the financial statements Year ended 31 January 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,906 | 1,075
| Amounts owed by group undertakings | 21,020 | 50,000
| Other debtors | 513,278 | 417,425
| Prepayments and accrued income | 8,499 | 9,367
|  | 544,703 | 477,867
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 22,321 | 15,814
| Corporation tax | 82,605 | 93,811
| Other taxation and social security | 9,059 | 6,852
| Obligations under finance lease and hire purchase contracts | 60,438 | 28,197
| Other creditors | 5,875 | 14,741
| Accruals and deferred income | 60,906 | 26,325
|  | 241,204 | 185,740
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 173,373 | 112,777
|  | 173,373 | 112,777
9. | Related party transactions
| During the year the company operated an intercompany account with Carew Lettings Limited to record amounts due and from the company. At 31 January 2026, the company was owed £21,020 from Carew Lettings Limited (2025:£50,000).
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