Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06494379 2025-04-01 2026-03-31 06494379 2024-04-01 2025-03-31 06494379 2026-03-31 06494379 2025-03-31 06494379 2024-04-01 06494379 c:Director1 2025-04-01 2026-03-31 06494379 d:MotorVehicles 2025-04-01 2026-03-31 06494379 d:MotorVehicles 2026-03-31 06494379 d:MotorVehicles 2025-03-31 06494379 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06494379 d:OfficeEquipment 2025-04-01 2026-03-31 06494379 d:OfficeEquipment 2026-03-31 06494379 d:OfficeEquipment 2025-03-31 06494379 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06494379 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06494379 d:CurrentFinancialInstruments 2026-03-31 06494379 d:CurrentFinancialInstruments 2025-03-31 06494379 d:Non-currentFinancialInstruments 2026-03-31 06494379 d:Non-currentFinancialInstruments 2025-03-31 06494379 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 06494379 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06494379 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 06494379 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06494379 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-03-31 06494379 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 06494379 d:ShareCapital 2025-04-01 2026-03-31 06494379 d:ShareCapital 2026-03-31 06494379 d:ShareCapital 2024-04-01 2025-03-31 06494379 d:ShareCapital 2025-03-31 06494379 d:ShareCapital 2024-04-01 06494379 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 06494379 d:RetainedEarningsAccumulatedLosses 2026-03-31 06494379 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06494379 d:RetainedEarningsAccumulatedLosses 2025-03-31 06494379 d:RetainedEarningsAccumulatedLosses 2024-04-01 06494379 c:FRS102 2025-04-01 2026-03-31 06494379 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06494379 c:FullAccounts 2025-04-01 2026-03-31 06494379 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06494379 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 06494379 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06494379 2 2025-04-01 2026-03-31 06494379 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 06494379 DRINKWATER ASSOCIATES (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
DRINKWATER ASSOCIATES (UK) LIMITED REGISTERED NUMBER: 06494379 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 61,771 |  | 81,458
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 348,160 |  | 220,383 |
Cash at bank and in hand | 6 | 160,216 |  | 210,214 |
|  | 508,376 |  | 430,597 |
Creditors: amounts falling due within one year | 7 | (216,684) |  | (216,841) |
Net current assets |  |  | 291,692 |  | 213,756
Total assets less current liabilities |  |  | 353,463 |  | 295,214
Creditors: amounts falling due after more than one year | 8 |  | - |  | (2,027)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 |  | (5,422) |  | (8,145)
Net assets |  |  | 348,041 |  | 285,042
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 347,941 |  | 284,942
|  |  | 348,041 |  | 285,042
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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
DRINKWATER ASSOCIATES (UK) LIMITED REGISTERED NUMBER: 06494379 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ R Drinkwater
Director
Date: 2 July 2026
The notes on pages 5 to 11 form part of these financial statements. Page 2
DRINKWATER ASSOCIATES (UK) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 100 | 284,942 | 285,042
Comprehensive income for the year |  |  |
Profit for the year | - | 165,999 | 165,999
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 165,999 | 165,999
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (103,000) | (103,000)
Total transactions with owners | - | (103,000) | (103,000)
At 31 March 2026 | 100 | 347,941 | 348,041
| The notes on pages 5 to 11 form part of these financial statements.
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DRINKWATER ASSOCIATES (UK) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 100 | 173,714 | 173,814
Comprehensive income for the year |  |  |
Profit for the year | - | 156,728 | 156,728
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 156,728 | 156,728
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (45,500) | (45,500)
Total transactions with owners | - | (45,500) | (45,500)
At 31 March 2025 | 100 | 284,942 | 285,042
| The notes on pages 5 to 11 form part of these financial statements.
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DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Drinkwater Associates (UK) Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is C/O Hillier Hopkins LLP, 249 Silbury Boulevard, Milton Keynes, Bucks, MK9 1NA. The Company's principal activity is that of Quantity Surveyors. The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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.
| 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 5
DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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.
| 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. Page 6
DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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.
| 2.9 | 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:
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 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. Page 7
DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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 the director, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 2 | 2
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DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 111,700 | 22,756 | 134,456
| Additions | - | 782 | 782
| At 31 March 2026 | 111,700 | 23,538 | 135,238
| Depreciation |  |  |
| At 1 April 2025 | 34,514 | 18,484 | 52,998
| Charge for the year | 19,296 | 1,173 | 20,469
| At 31 March 2026 | 53,810 | 19,657 | 73,467
| Net book value |  |  |
| At 31 March 2026 | 57,890 | 3,881 | 61,771
| At 31 March 2025 | 77,186 | 4,272 | 81,458
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 330,683 | 200,107
| Prepayments and accrued income | 17,477 | 20,276
|  | 348,160 | 220,383
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 160,216 | 210,214
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DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 10,204
| Trade creditors | 55,603 | 75,327
| Corporation tax | 54,048 | 50,058
| Other taxation and social security | 102,740 | 77,588
| Other creditors | 958 | 489
| Accruals and deferred income | 3,335 | 3,175
|  | 216,684 | 216,841
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 2,027
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 10,204
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,027
|  | - | 12,231
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
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DRINKWATER ASSOCIATES (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
11. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 8,145 | -
| Charged to profit or loss | (2,723) | 8,145
| At end of year | 5,422 | 8,145
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 5,422 | 8,145
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contribution payable by the Company to the fund amounted to £910 (2025: £1,001). Contributions totalling £150 (2025: £150) were payable to the fund at the balance sheet date and are included in creditors.
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