Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 2024-12-01 true false false 22 22 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06436391 2024-12-01 2025-11-30 06436391 2023-12-01 2024-11-30 06436391 2025-11-30 06436391 2024-11-30 06436391 c:Director4 2024-12-01 2025-11-30 06436391 d:Buildings d:ShortLeaseholdAssets 2024-12-01 2025-11-30 06436391 d:Buildings d:ShortLeaseholdAssets 2025-11-30 06436391 d:Buildings d:ShortLeaseholdAssets 2024-11-30 06436391 d:OfficeEquipment 2024-12-01 2025-11-30 06436391 d:OfficeEquipment 2025-11-30 06436391 d:OfficeEquipment 2024-11-30 06436391 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 06436391 d:ComputerEquipment 2024-12-01 2025-11-30 06436391 d:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 06436391 d:OtherPropertyPlantEquipment 2025-11-30 06436391 d:OtherPropertyPlantEquipment 2024-11-30 06436391 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 06436391 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 06436391 d:CurrentFinancialInstruments 2025-11-30 06436391 d:CurrentFinancialInstruments 2024-11-30 06436391 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 06436391 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 06436391 d:ShareCapital 2025-11-30 06436391 d:ShareCapital 2024-11-30 06436391 d:RetainedEarningsAccumulatedLosses 2025-11-30 06436391 d:RetainedEarningsAccumulatedLosses 2024-11-30 06436391 c:FRS102 2024-12-01 2025-11-30 06436391 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06436391 c:FullAccounts 2024-12-01 2025-11-30 06436391 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06436391 2 2024-12-01 2025-11-30 06436391 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 06436391 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 06436391 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 06436391 NOLAN ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
NOLAN ASSOCIATES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
NOLAN ASSOCIATES LIMITED REGISTERED NUMBER: 06436391 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 72,236 |  | 84,081
Current assets |  |  |  |  |
Stocks |  | 80,000 |  | 180,000 |
Debtors: amounts falling due within one year | 5 | 3,279,228 |  | 3,597,925 |
Cash at bank and in hand |  | 1,190,779 |  | 916,509 |
|  | 4,550,007 |  | 4,694,434 |
Creditors: amounts falling due within one year | 6 | (411,313) |  | (434,954) |
Net current assets |  |  | 4,138,694 |  | 4,259,480
Total assets less current liabilities |  |  | 4,210,930 |  | 4,343,561
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (14,755) |  | (21,020) |
|  |  | (14,755) |  | (21,020)
Net assets |  |  | 4,196,175 |  | 4,322,541
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 105 |  | 105
Profit and loss account |  |  | 4,196,070 |  | 4,322,436
|  |  | 4,196,175 |  | 4,322,541
Page 1
NOLAN ASSOCIATES LIMITED REGISTERED NUMBER: 06436391 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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 income and retained earnings 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 9 July 2026.
N R Warwick
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
NOLAN ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Nolan Associates Limited (the Company) is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is 5-6 Greenfield Crescent, Edgbaston, Birmingham, United Kingdom, B15 3BE. 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 value added tax.
| 2.3 | 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 both the straight line and reducing balance methods. Depreciation is provided on the following basis:
|  |  |  | Short term leasehold property | - | Over the period of the lease
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Computer equipment | - | 20% 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.
| 2.4 | Stocks
Work in progress is stated at the lower of cost and net realisable value. At each balance sheet date, work in progress is assessed for impairment. Any impairment loss is recognised immediately in profit or loss. Page 3
NOLAN ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | 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 4
NOLAN ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings, 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. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 22).
4. | Tangible fixed assets
|  | Short term leasehold property | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 December 2024 | 57,385 | 49,578 | 304,853 | 411,816
| Additions | 490 | - | 1,535 | 2,025
| At 30 November 2025 | 57,875 | 49,578 | 306,388 | 413,841
| Depreciation |  |  |  |
| At 1 December 2024 | 2,151 | 30,808 | 294,776 | 327,735
| Charge for the year | 5,788 | 4,656 | 3,426 | 13,870
| At 30 November 2025 | 7,939 | 35,464 | 298,202 | 341,605
| Net book value |  |  |  |
| At 30 November 2025 | 49,936 | 14,114 | 8,186 | 72,236
| At 30 November 2024 | 55,234 | 18,770 | 10,077 | 84,081
Page 5
NOLAN ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 495,429 | 604,499
| Amounts owed by group undertakings | 2,695,531 | 2,893,521
| Prepayments and accrued income | 88,268 | 99,905
|  | 3,279,228 | 3,597,925
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 56,988 | 52,082
| Corporation tax | 29,836 | 9,051
| Other taxation and social security | 245,535 | 190,937
| Other creditors | 8,405 | 12,269
| Accruals and deferred income | 70,549 | 170,615
|  | 411,313 | 434,954
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (21,020)
| Charged to profit or loss | 6,265
| At end of year | (14,755)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (14,755) | (21,020)
Page 6
NOLAN ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Controlling party
Nolan Associates EOT Limited is the ultimate controlling party.
Page 7