Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 187 2025-04-01 false No description of principal activity 220 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03554991 2025-04-01 2026-03-31 03554991 2024-04-01 2025-03-31 03554991 2026-03-31 03554991 2025-03-31 03554991 c:Director1 2025-04-01 2026-03-31 03554991 c:Director2 2025-04-01 2026-03-31 03554991 d:Buildings 2025-04-01 2026-03-31 03554991 d:Buildings 2026-03-31 03554991 d:Buildings 2025-03-31 03554991 d:Buildings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03554991 d:Buildings d:ShortLeaseholdAssets 2025-04-01 2026-03-31 03554991 d:Buildings d:ShortLeaseholdAssets 2026-03-31 03554991 d:Buildings d:ShortLeaseholdAssets 2025-03-31 03554991 d:PlantMachinery 2025-04-01 2026-03-31 03554991 d:PlantMachinery 2026-03-31 03554991 d:PlantMachinery 2025-03-31 03554991 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03554991 d:MotorVehicles 2025-04-01 2026-03-31 03554991 d:MotorVehicles 2026-03-31 03554991 d:MotorVehicles 2025-03-31 03554991 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03554991 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03554991 d:PatentsTrademarksLicencesConcessionsSimilar 2026-03-31 03554991 d:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 03554991 d:Goodwill 2025-04-01 2026-03-31 03554991 d:Goodwill 2026-03-31 03554991 d:Goodwill 2025-03-31 03554991 d:CurrentFinancialInstruments 2026-03-31 03554991 d:CurrentFinancialInstruments 2025-03-31 03554991 d:Non-currentFinancialInstruments 2026-03-31 03554991 d:Non-currentFinancialInstruments 2025-03-31 03554991 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 03554991 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03554991 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 03554991 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 03554991 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-03-31 03554991 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 03554991 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-03-31 03554991 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 03554991 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2026-03-31 03554991 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 03554991 d:ShareCapital 2026-03-31 03554991 d:ShareCapital 2025-03-31 03554991 d:RetainedEarningsAccumulatedLosses 2026-03-31 03554991 d:RetainedEarningsAccumulatedLosses 2025-03-31 03554991 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 03554991 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 03554991 c:OrdinaryShareClass1 2025-04-01 2026-03-31 03554991 c:OrdinaryShareClass1 2026-03-31 03554991 c:OrdinaryShareClass1 2025-03-31 03554991 c:FRS102 2025-04-01 2026-03-31 03554991 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03554991 c:FullAccounts 2025-04-01 2026-03-31 03554991 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03554991 d:WithinOneYear 2026-03-31 03554991 d:WithinOneYear 2025-03-31 03554991 d:BetweenOneFiveYears 2026-03-31 03554991 d:BetweenOneFiveYears 2025-03-31 03554991 d:HirePurchaseContracts d:WithinOneYear 2026-03-31 03554991 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 03554991 d:HirePurchaseContracts d:BetweenOneFiveYears 2026-03-31 03554991 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 03554991 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2026-03-31 03554991 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-03-31 03554991 d:Goodwill d:OwnedIntangibleAssets 2025-04-01 2026-03-31 03554991 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2025-04-01 2026-03-31 03554991 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 03554991 DEELAND LIMITED T/A SERVICEMASTER UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
DEELAND LIMITED REGISTERED NUMBER: 03554991 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 184,269 |  | 203,878
Tangible assets | 5 |  | 731,732 |  | 348,242
|  |  | 916,001 |  | 552,120
Current assets |  |  |  |  |
Stocks |  | 56,870 |  | 53,665 |
Debtors: amounts falling due within one year | 6 | 1,707,802 |  | 1,659,404 |
Cash at bank and in hand | 7 | 591,955 |  | 506,095 |
|  | 2,356,627 |  | 2,219,164 |
Creditors: amounts falling due within one year | 8 | (1,367,902) |  | (1,345,212) |
Net current assets |  |  | 988,725 |  | 873,952
Total assets less current liabilities |  |  | 1,904,726 |  | 1,426,072
Creditors: amounts falling due after more than one year | 9 |  | (292,871) |  | (91,630)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (56,956) |  | (80,074) |
|  |  | (56,956) |  | (80,074)
Net assets |  |  | 1,554,899 |  | 1,254,368
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 100 |  | 100
Profit and loss account |  |  | 1,554,799 |  | 1,254,268
|  |  | 1,554,899 |  | 1,254,368
Page 1
DEELAND LIMITED REGISTERED NUMBER: 03554991 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 by:
A B J Gottemaker | J A Paisley
Director | Director
Date: 8 July 2026 | Date:9 July 2026
The notes on pages 3 to 13 form part of these financial statements. Page 2
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Deeland Limited is a private Company, limited by shares, registered in England and Wales. The Company's registered office is 101 Mill Lane, Newbury, Berkshire, RG14 5RE. 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 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated financial statements.
| 2.3 | Going concern
The directors have prepared the financial statements on the going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. In assessing the appropriateness of the going concern basis, the directors have considered the Company's current financial position, cash flow forecasts and available financing facilities. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.
| 2.4 | 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: Turnover represents net invoiced sales of goods and services, excluding value added tax. Services are commercial and domestic cleaning works done in the year and goods are cleaning products that are used in the services, as well as being sold separately. Domestic work is invoiced when work is completed, and are typically short term therefore there is minimal work in progress at anytime. Commercial contracts are longer term, and these are generally invoiced monthly in arrears, and so there is minimal work in progress at the end of each month.
| 2.5 | 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. Page 3
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 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
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 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 Comprehensive Income 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. Patents and licences are being amortised evenly over their useful economic life of twenty years in alignment with the treatment of goodwill.
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 10 year
|  |  |  | Leasehold property | - | at varying rates on cost
|  |  |  | Plant and machinery etc | - | 25% on cost
|  |  |  | Motor vehicles | - | 25% on cost
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 | 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. Page 5
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | Employee ownership trust
Contributions to the Employee Ownership Trust are presented as a deduction from shareholders' funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 220 (2025 - 187).
Page 6
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Intangible assets
|  | Goodwill | Other intangible assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 273,697 | 263,100 | 536,797
| At 31 March 2026 | 273,697 | 263,100 | 536,797
| Amortisation |  |  |
| At 1 April 2025 | 144,423 | 188,496 | 332,919
| Charge for the year on owned assets | 11,934 | 7,675 | 19,609
| At 31 March 2026 | 156,357 | 196,171 | 352,528
| Net book value |  |  |
| At 31 March 2026 | 117,340 | 66,929 | 184,269
| At 31 March 2025 | 129,274 | 74,604 | 203,878
Page 7
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Freehold property | Leasehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2025 | - | 148,721 | 823,454 | 1,218,437 | 2,190,612
| Additions | 423,843 | 12,312 | 26,380 | 93,926 | 556,461
| Disposals | - | - | - | (27,995) | (27,995)
| At 31 March 2026 | 423,843 | 161,033 | 849,834 | 1,284,368 | 2,719,078
| Depreciation |  |  |  |  |
| At 1 April 2025 | - | 144,828 | 683,488 | 1,014,054 | 1,842,370
| Charge for the year on owned assets | 14,128 | 5,349 | 48,051 | 105,443 | 172,971
| Disposals | - | - | - | (27,995) | (27,995)
| At 31 March 2026 | 14,128 | 150,177 | 731,539 | 1,091,502 | 1,987,346
| Net book value |  |  |  |  |
| At 31 March 2026 | 409,715 | 10,856 | 118,295 | 192,866 | 731,732
| At 31 March 2025 | - | 3,893 | 139,966 | 204,383 | 348,242
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Motor vehicles | 108,970 | 110,567
Page 8
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,329,907 | 1,197,578
| Amounts owed by group undertakings | 132 | 132
| Other debtors | 266,896 | 306,473
| Prepayments and accrued income | 110,867 | 155,221
|  | 1,707,802 | 1,659,404
| Included in other debtors is £261,481 (2025: £279,514) factoring account.
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 591,955 | 506,095
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 15,717 | 50,000
| Mortgage | 27,500 | -
| Trade creditors | 296,776 | 411,236
| Corporation tax | 153,820 | 93,195
| Other taxation and social security | 512,647 | 413,551
| Obligations under finance lease and hire purchase contracts | 71,971 | 72,183
| Other creditors | 43,002 | 105,510
| Accruals and deferred income | 246,469 | 199,537
|  | 1,367,902 | 1,345,212
Page 9
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 15,720
| Mortgage | 240,625 | -
| Net obligations under finance leases and hire purchase contracts | 52,246 | 75,910
|  | 292,871 | 91,630
| Included within bank loans is a Coronavirus Business Interruption Loan Scheme (CBILS). The loan is secured via a fixed and floating charge over the assets of the Company and repayable over 6 years. Included within mortgage is a mortgage secured over the Company’s freehold property. The loan is repayable in monthly instalments of £3,158 and is due for final repayment in December 2035. Interest is charged on a floating rate basis, calculated as a margin above the Bank of England base rate. The interest rate is subject to a minimum level such that it will not be less than the margin, regardless of movements in the base rate. The mortgage is subject to standard banking covenants. In particular, the outstanding loan balance must not at any time exceed 80% of the value of the secured property. Hire purchase liabilities are secured against the assets to which they relate.
Page 10
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 15,717 | 50,000
| Mortgage | 27,500 | -
|  | 43,217 | 50,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 15,720
| Mortgage | 27,500 | -
|  | 27,500 | 15,720
| Amounts falling due 2-5 years |  |
| Mortgage | 82,500 | -
|  | 82,500 | -
| Amounts falling due after more than 5 years |  |
| Mortgage | 130,625 | -
|  | 130,625 | -
|  | 283,842 | 65,720
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Within one year | 71,972 | 72,183
| Between 1-5 years | 52,247 | 75,910
|  | 124,219 | 148,093
Page 11
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
12. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (80,074)
| Charged to profit or loss | 23,118
| At end of year | (56,956)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (56,956) | (80,074)
|  | (56,956) | (80,074)
13. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
14. | 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 £88,055 (2025: £70,820). Contributions totalling £19,715 (2025: £16,470) were payable to the fund at the balance sheet date.
15. | Commitments under operating leases
| At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 90,099 | 118,667
| Later than 1 year and not later than 5 years | 30,417 | 15,853
|  | 120,516 | 134,520
Page 12
DEELAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
16. | Controlling party
The Company is controlled by Deeland Trustees Limited by virtue of its shareholding. The shares as held in trust on behalf of Deeland Ltd Employee Ownership Trust (EOT). Contributions paid to the EOT during the year were £95,083 (2025: £128,662). At the year end £132 was due to the Company (2025: £132 due to the Company).
Page 13