Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-29 2025-09-29 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 2024-10-01 false Other specialised construction activities not elsewhere classified 10 9 false true false 02570399 2024-10-01 2025-09-29 02570399 2023-10-01 2024-09-30 02570399 2025-09-29 02570399 2024-09-30 02570399 2023-10-01 02570399 c:Director1 2024-10-01 2025-09-29 02570399 d:Buildings d:LongLeaseholdAssets 2024-10-01 2025-09-29 02570399 d:Buildings d:LongLeaseholdAssets 2025-09-29 02570399 d:Buildings d:LongLeaseholdAssets 2024-09-30 02570399 d:PlantMachinery 2024-10-01 2025-09-29 02570399 d:PlantMachinery 2025-09-29 02570399 d:PlantMachinery 2024-09-30 02570399 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-29 02570399 d:MotorVehicles 2024-10-01 2025-09-29 02570399 d:MotorVehicles 2025-09-29 02570399 d:MotorVehicles 2024-09-30 02570399 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-29 02570399 d:FurnitureFittings 2024-10-01 2025-09-29 02570399 d:FurnitureFittings 2025-09-29 02570399 d:FurnitureFittings 2024-09-30 02570399 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-29 02570399 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-29 02570399 d:Goodwill 2024-10-01 2025-09-29 02570399 d:Goodwill 2025-09-29 02570399 d:Goodwill 2024-09-30 02570399 d:CurrentFinancialInstruments 2025-09-29 02570399 d:CurrentFinancialInstruments 2024-09-30 02570399 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-29 02570399 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02570399 d:ShareCapital 2025-09-29 02570399 d:ShareCapital 2024-09-30 02570399 d:RetainedEarningsAccumulatedLosses 2025-09-29 02570399 d:RetainedEarningsAccumulatedLosses 2024-09-30 02570399 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-10-01 2025-09-29 02570399 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-09-29 02570399 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-09-30 02570399 c:OrdinaryShareClass2 2024-10-01 2025-09-29 02570399 c:OrdinaryShareClass2 2025-09-29 02570399 c:OrdinaryShareClass2 2024-09-30 02570399 c:FRS102 2024-10-01 2025-09-29 02570399 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-29 02570399 c:FullAccounts 2024-10-01 2025-09-29 02570399 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-29 02570399 d:AcceleratedTaxDepreciationDeferredTax 2025-09-29 02570399 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 02570399 d:Goodwill d:OwnedIntangibleAssets 2024-10-01 2025-09-29 02570399 e:PoundSterling 2024-10-01 2025-09-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02570399 CRADLETECH LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 29 SEPTEMBER 2025
CRADLETECH LIMITED REGISTERED NUMBER: 02570399 BALANCE SHEET AS AT 29 SEPTEMBER 2025
|  | 29 September |  | 30 September
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 7,099
Tangible assets | 5 |  | 50,273 |  | 49,157
|  |  | 50,273 |  | 56,256
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,520,477 |  | 1,524,926 |
Cash at bank and in hand | 7 | 94,472 |  | 60,019 |
|  | 1,614,949 |  | 1,584,945 |
Creditors: amounts falling due within one year | 8 | (586,064) |  | (490,151) |
Net current assets |  |  | 1,028,885 |  | 1,094,794
Total assets less current liabilities |  |  | 1,079,158 |  | 1,151,050
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (2,251) |  | (7,228) |
Other provisions | 10 | (167,829) |  | (202,996) |
|  |  | (170,080) |  | (210,224)
Net assets |  |  | 909,078 |  | 940,826
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 908,978 |  | 940,726
|  |  | 909,078 |  | 940,826
Page 1
CRADLETECH LIMITED REGISTERED NUMBER: 02570399 BALANCE SHEET (CONTINUED) AS AT 29 SEPTEMBER 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 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 by:
C J Coole
Director
Date: 1 July 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
1. | General information
Cradletech Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 55 Chislehurst Road, Chislehurst, United Kingdom, BR7 5NP. The principal activity of the company continued to be that of design, sale and installation of cradle access equipment, associated repairs and facade cleaning. 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 | 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. Page 3
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025 2. Accounting policies (continued)
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income 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.
| 2.4 | Finance costs
Finance costs are charged to the Statement of comprehensive income 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. Page 4
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025 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
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 comprehensive income over its useful economic life.
| 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. Page 5
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025 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 the following bases:
|  |  |  | Leasehold Property | - |  | Over the period of the lease
|  |  |  | Plant & machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures & 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. Page 6
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025 2. Accounting policies (continued)
| 2.13 | 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 10 (2024 - 9).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 35,499
| At 29 September 2025 | 35,499
| Amortisation |
| At 1 October 2024 | 28,400
| Charge for the year on owned assets | 7,099
| At 29 September 2025 | 35,499
| Net book value |
| At 29 September 2025 | -
| At 30 September 2024 | 7,099
Page 7
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Leasehold Property | Plant & machinery | Motor vehicles | Fixtures & fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2024 | 8,563 | 22,397 | 164,291 | 83,420 | 278,671
| Additions | - | - | 14,900 | 62 | 14,962
| At 29 September 2025 | 8,563 | 22,397 | 179,191 | 83,482 | 293,633
| Depreciation |  |  |  |  |
| At 1 October 2024 | 8,563 | 22,190 | 119,571 | 79,190 | 229,514
| Charge for the year on owned assets | - | 52 | 12,732 | 1,062 | 13,846
| At 29 September 2025 | 8,563 | 22,242 | 132,303 | 80,252 | 243,360
| Net book value |  |  |  |  |
| At 29 September 2025 | - | 155 | 46,888 | 3,230 | 50,273
| At 30 September 2024 | - | 207 | 44,720 | 4,230 | 49,157
Page 8
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 29 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 248,670 | 202,238
| Amounts owed by group undertakings | 602,305 | 602,305
| Other debtors | 651,477 | 720,383
| Prepayments | 18,025 | -
|  | 1,520,477 | 1,524,926
7. | Cash and cash equivalents
|  |  |  |  | 29 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 94,472 | 60,019
|  | 94,472 | 60,019
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 29 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 40,817 | 25,157
| Corporation tax | 76,544 | -
| Other taxation and social security | 59,517 | 54,555
| Other creditors | 403,461 | 404,714
| Accruals and deferred income | 5,725 | 5,725
|  | 586,064 | 490,151
Page 9
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (7,228) | (7,228)
| Charged to profit or loss | 4,977 | -
| At end of year | (2,251) | (7,228)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 29 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,251) | (7,228)
|  | (2,251) | (7,228)
10. | Provisions
|  | Warranty provision
|  | £
| At 1 October 2024 | 202,996
| Charged to profit or loss | (35,167)
| At 29 September 2025 | 167,829
Page 10
CRADLETECH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
11. | Share capital
|  |  |  |  | 29 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £1,287 (2024 - £1,248) were payable to the fund at the balance sheet date and are included in creditors.
13. | Controlling party
Cradletech Holding limited holding 100% shares in Cradletech Limited.
Page 11