Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2025-04-01 false No description of principal activity 12 12 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12969789 2025-04-01 2026-03-31 12969789 2024-04-01 2025-03-31 12969789 2026-03-31 12969789 2025-03-31 12969789 c:Director1 2025-04-01 2026-03-31 12969789 c:Director2 2025-04-01 2026-03-31 12969789 d:Buildings d:ShortLeaseholdAssets 2025-04-01 2026-03-31 12969789 d:Buildings d:ShortLeaseholdAssets 2026-03-31 12969789 d:Buildings d:ShortLeaseholdAssets 2025-03-31 12969789 d:PlantMachinery 2025-04-01 2026-03-31 12969789 d:PlantMachinery 2026-03-31 12969789 d:PlantMachinery 2025-03-31 12969789 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 12969789 d:MotorVehicles 2025-04-01 2026-03-31 12969789 d:MotorVehicles 2026-03-31 12969789 d:MotorVehicles 2025-03-31 12969789 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 12969789 d:FurnitureFittings 2025-04-01 2026-03-31 12969789 d:FurnitureFittings 2026-03-31 12969789 d:FurnitureFittings 2025-03-31 12969789 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 12969789 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 12969789 d:CurrentFinancialInstruments 2026-03-31 12969789 d:CurrentFinancialInstruments 2025-03-31 12969789 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 12969789 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12969789 d:ShareCapital 2026-03-31 12969789 d:ShareCapital 2025-03-31 12969789 d:MergerReserve 2026-03-31 12969789 d:MergerReserve 2025-03-31 12969789 d:RetainedEarningsAccumulatedLosses 2026-03-31 12969789 d:RetainedEarningsAccumulatedLosses 2025-03-31 12969789 c:FRS102 2025-04-01 2026-03-31 12969789 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12969789 c:FullAccounts 2025-04-01 2026-03-31 12969789 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12969789 d:WithinOneYear 2026-03-31 12969789 d:WithinOneYear 2025-03-31 12969789 d:BetweenOneFiveYears 2026-03-31 12969789 d:BetweenOneFiveYears 2025-03-31 12969789 d:MoreThanFiveYears 2026-03-31 12969789 d:MoreThanFiveYears 2025-03-31 12969789 2 2025-04-01 2026-03-31 12969789 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 12969789 HARROW SERVICE CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
HARROW SERVICE CENTRE LIMITED REGISTERED NUMBER: 12969789 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 155,944 |  | 86,325
|  |  | 155,944 |  | 86,325
Current assets |  |  |  |  |
Stocks |  | 1,650 |  | 1,465 |
Debtors: amounts falling due within one year | 5 | 838,555 |  | 1,060,328 |
Cash at bank and in hand | 6 | 70,759 |  | 97,618 |
|  | 910,964 |  | 1,159,411 |
Creditors: amounts falling due within one year | 7 | (187,290) |  | (229,855) |
Net current assets |  |  | 723,674 |  | 929,556
Total assets less current liabilities |  |  | 879,618 |  | 1,015,881
Net assets |  |  | 879,618 |  | 1,015,881
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Merger reserve |  |  | 629,096 |  | 629,096
Profit and loss account |  |  | 250,520 |  | 386,783
|  |  | 879,618 |  | 1,015,881
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HARROW SERVICE CENTRE LIMITED REGISTERED NUMBER: 12969789 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 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 17 July 2026.
................................................ Mr M Vekaria | ................................................ Mr P Patel
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Harrow Cervice Centre Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office is Aston House, Cornwall Avenue, London, N3 1LF. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 financial statements are presented in Sterling (£), which is the functional currency of the entity. 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: 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.
| 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. Page 3
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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.
| 2.6 | Taxation
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.
| 2.7 | 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:
|  |  |  | Leasehold improvements | - | 10% | Reducing balance
|  |  |  | Plant and machinery | - | 15% | Reducing balance
|  |  |  | Motor vehicles | - | 15% | Reducing balance
|  |  |  | Fixtures, fittings & equipment | - | 15% | 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.
| 2.8 | 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. Page 4
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 12 (2025 - 12).
Page 5
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Motor vehicles | Fixtures, fittings & equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2025 | 32,496 | 20,525 | 50,081 | 41,788 | 144,890
| Additions | 22,758 | 13,550 | - | 59,873 | 96,181
| At 31 March 2026 | 55,254 | 34,075 | 50,081 | 101,661 | 241,071
| Depreciation |  |  |  |  |
| At 1 April 2025 | 12,998 | 8,714 | 20,566 | 16,287 | 58,565
| Charge for the year on owned assets | 5,525 | 3,804 | 4,427 | 12,806 | 26,562
| At 31 March 2026 | 18,523 | 12,518 | 24,993 | 29,093 | 85,127
| Net book value |  |  |  |  |
| At 31 March 2026 | 36,731 | 21,557 | 25,088 | 72,568 | 155,944
| At 31 March 2025 | 19,498 | 11,811 | 29,515 | 25,501 | 86,325
Page 6
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 13,962 | 13,091
| Amounts owed by group undertakings | 40,910 | 297,237
| Other debtors | 750,000 | 750,000
| Prepayments and accrued income | 33,683 | -
|  | 838,555 | 1,060,328
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 70,759 | 97,618
|  | 70,759 | 97,618
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 75,690 | 31,440
| Corporation tax | - | 55,143
| Other taxation and social security | 41,941 | 44,129
| Other creditors | 61,159 | 91,143
| Accruals and deferred income | 8,500 | 8,000
|  | 187,290 | 229,855
Page 7
HARROW SERVICE CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | 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 | 42,500 | 42,500
| Later than 1 year and not later than 5 years | 170,000 | 170,000
| Later than 5 years | 208,958 | 251,458
|  | 421,458 | 463,958
9. | Related party transactions
| At the year end, the company had shareholder loans amounting to £50,000 (2025: £50,000). The loans were on interest free terms and repayable on demand. At the year end, an amount of £650,000 (2025: £650,000) is due from a company under common control and an amount of £100,000 (2025: £100,000) due to another company under common control.
10. | Controlling party
The immediate and ultimate parent company is Harrow Service Holdings Limited, a company incorporated in England and Wales.
Page 8