Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 false project management and undertaking general building repairs and maintenance for the construction industry 13 14 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04491571 2025-01-01 2025-12-31 04491571 2024-01-01 2024-12-31 04491571 2025-12-31 04491571 2024-12-31 04491571 c:Director2 2025-01-01 2025-12-31 04491571 d:Buildings d:ShortLeaseholdAssets 2025-01-01 2025-12-31 04491571 d:Buildings d:ShortLeaseholdAssets 2025-12-31 04491571 d:Buildings d:ShortLeaseholdAssets 2024-12-31 04491571 d:PlantMachinery 2025-01-01 2025-12-31 04491571 d:PlantMachinery 2025-12-31 04491571 d:PlantMachinery 2024-12-31 04491571 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04491571 d:MotorVehicles 2025-01-01 2025-12-31 04491571 d:MotorVehicles 2025-12-31 04491571 d:MotorVehicles 2024-12-31 04491571 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04491571 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04491571 d:CurrentFinancialInstruments 2025-12-31 04491571 d:CurrentFinancialInstruments 2024-12-31 04491571 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04491571 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04491571 d:ShareCapital 2025-12-31 04491571 d:ShareCapital 2024-12-31 04491571 d:CapitalRedemptionReserve 2025-12-31 04491571 d:CapitalRedemptionReserve 2024-12-31 04491571 d:RetainedEarningsAccumulatedLosses 2025-12-31 04491571 d:RetainedEarningsAccumulatedLosses 2024-12-31 04491571 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 04491571 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 04491571 d:TaxLossesCarry-forwardsDeferredTax 2025-12-31 04491571 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 04491571 c:OrdinaryShareClass1 2025-01-01 2025-12-31 04491571 c:OrdinaryShareClass1 2025-12-31 04491571 c:OrdinaryShareClass1 2024-12-31 04491571 c:FRS102 2025-01-01 2025-12-31 04491571 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04491571 c:FullAccounts 2025-01-01 2025-12-31 04491571 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04491571 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04491571 MILLCAM LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
MILLCAM LIMITED REGISTERED NUMBER: 04491571 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 82,687 |  | 64,390
|  |  | 82,687 |  | 64,390
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 636,233 |  | 561,114 |
Cash at bank and in hand |  | 993,973 |  | 583,222 |
|  | 1,630,206 |  | 1,144,336 |
Creditors: amounts falling due within one year | 6 | (1,599,696) |  | (1,107,444) |
NET CURRENT ASSETS |  |  | 30,510 |  | 36,892
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 113,197 |  | 101,282
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (16,666) |  | (15,253) |
|  |  | (16,666) |  | (15,253)
NET ASSETS |  |  | 96,531 |  | 86,029
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 9 |  | 9
Capital redemption reserve |  |  | 1 |  | 1
Profit and loss account |  |  | 96,521 |  | 86,019
|  |  | 96,531 |  | 86,029
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. Page 1
MILLCAM LIMITED REGISTERED NUMBER: 04491571 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 by:
Mrs R M Mills
Director
Date: 30 July 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Millcam Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Unit B5 Button End, Harston, Cambridge, CB22 7GX. The Company's functional and presentational currency is GBP. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of services supplied during the year, exclusive of Value Added Tax. Turnover is recognised as the fair value of the consideration received or receivable and is recognised when the Company obtains the right to consideration in exchange for its performance under the agreed contract. Revenue in respect of long term contracts is recognised in the Profit and Loss Account based on the stage of completion at the balance sheet date, and is included within current assets.
| 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, on a straight line and a reducing balance basis.. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 10 years straight line
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 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 3
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | CREDITORS
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | 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.
| 2.9 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 13 (2024 - 14).
Page 5
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 January 2025 | 38,045 | 40,382 | 128,943 | 207,370
| Additions | 19,578 | 7,058 | 14,037 | 40,673
| Disposals | - | (14,274) | (5,277) | (19,551)
| At 31 December 2025 | 57,623 | 33,166 | 137,703 | 228,492
| DEPRECIATION |  |  |  |
| At 1 January 2025 | 38,045 | 29,333 | 75,602 | 142,980
| Charge for the year on owned assets | 979 | 4,024 | 13,556 | 18,559
| Disposals | - | (11,918) | (3,816) | (15,734)
| At 31 December 2025 | 39,024 | 21,439 | 85,342 | 145,805
| NET BOOK VALUE |  |  |  |
| At 31 December 2025 | 18,599 | 11,727 | 52,361 | 82,687
| At 31 December 2024 | - | 11,049 | 53,341 | 64,390
Page 6
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 351,384 | 338,033
| Prepayments and accrued income | 44,074 | 38,372
| Amounts recoverable on contracts | 240,775 | 184,709
|  | 636,233 | 561,114
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 5,756 | 2,981
| Trade creditors | 993,235 | 752,512
| Corporation tax | 26,842 | 45,047
| Other taxation and social security | 313,160 | 277,040
| Other creditors | 18,772 | 4,568
| Accruals and deferred income | 241,931 | 25,296
|  | 1,599,696 | 1,107,444
Page 7
MILLCAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (15,253)
| Charged to profit or loss | (1,413)
| AT END OF YEAR | (16,666)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 20,731 | 15,812
| Tax losses carried forward | (4,065) | (559)
|  | 16,666 | 15,253
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 949 (2024 - 949) Preferred ordianry shares of £0.01 each | 9 | 9
9. | 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 charge represents contributions payable by the Company to the fund and amounted to £67,690 (2024 - £22,355). Contributions totalling £18,772 (2024 - £4,658) were payable to the fund at the balance sheet date and are included in other creditors (note 7).
Page 8