Caseware UK (AP4) 2024.0.164 2024.0.164 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2025-04-01 false 2 2 false true 11829505 2024-04-01 2025-03-31 11829505 2025-04-01 2026-03-31 11829505 2026-03-31 11829505 2025-03-31 11829505 c:Director1 2025-04-01 2026-03-31 11829505 d:OfficeEquipment 2025-04-01 2026-03-31 11829505 d:OfficeEquipment 2026-03-31 11829505 d:OfficeEquipment 2025-03-31 11829505 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 11829505 d:CurrentFinancialInstruments 2026-03-31 11829505 d:CurrentFinancialInstruments 2025-03-31 11829505 d:Non-currentFinancialInstruments 2026-03-31 11829505 d:Non-currentFinancialInstruments 2025-03-31 11829505 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 11829505 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11829505 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 11829505 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 11829505 d:ShareCapital 2026-03-31 11829505 d:ShareCapital 2025-03-31 11829505 d:RetainedEarningsAccumulatedLosses 2026-03-31 11829505 d:RetainedEarningsAccumulatedLosses 2025-03-31 11829505 c:FRS102 2025-04-01 2026-03-31 11829505 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11829505 c:FullAccounts 2025-04-01 2026-03-31 11829505 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11829505 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 11829505
| KS (Associate) Ltd Financial statements Information for filing with the registrar 31 March 2026 |
KS (Associate) Ltd
Balance sheet At 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 7,156 |  | 6,389
|  |  | 7,156 |  | 6,389
Current assets |  |  |  |  |
Debtors | 4 | 574,214 |  | 694,745 |
Cash at bank and in hand |  | 20,454 |  | 19,466 |
|  | 594,668 |  | 714,211 |
Creditors: amounts falling due within one year | 5 | (89,600) |  | (201,307) |
Net current assets |  |  | 505,068 |  | 512,904
Total assets less current liabilities |  |  | 512,224 |  | 519,293
Creditors: amounts falling due after more than one year | 6 |  | - |  | (15,683)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,789) |  | (1,214) |
|  |  | (1,789) |  | (1,214)
Net assets |  |  | 510,435 |  | 502,396
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 510,335 |  | 502,296
Shareholders' funds |  |  | 510,435 |  | 502,396
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KS (Associate) Ltd
Balance sheet (continued) At 31 March 2026 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 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 on 30 June 2026.
K M Gadhia
Director
Registered number: 11829505 The notes on pages 3 to 6 form part of these financial statements. 2
KS (Associate) Ltd
Notes to the financial statements for the year ended 31 March 2026
1. | General information
KS (Associate) Ltd ("the company") is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is St James' Boulevard, Newcastle upon Tyne, NE1 4JE, United Kingdom. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover shown in the profit and loss account represents fees receivable from private associate income during the period.
| 2.3 | 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.
| 2.4 | 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. 3
KS (Associate) Ltd
Notes to the financial statements for the year ended 31 March 2026 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Office equipment | - | 20% | 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.
| 2.6 | 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.
| 2.7 | 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. 4
KS (Associate) Ltd
Notes to the financial statements for the year ended 31 March 2026
3. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 April 2025 | 12,533
| Additions | 2,231
| At 31 March 2026 | 14,764
| Depreciation |
| At 1 April 2025 | 6,144
| Charge for the year | 1,464
| At 31 March 2026 | 7,608
| Net book value |
| At 31 March 2026 | 7,156
| At 31 March 2025 | 6,389
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KS (Associate) Ltd
Notes to the financial statements for the year ended 31 March 2026
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,528 | 50,191
| Amounts owed by group undertakings | 572,686 | 644,554
|  | 574,214 | 694,745
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 13,008 | 11,448
| Obligations under finance lease and hire purchase contracts | 15,683 | 37,258
| Other creditors | 57,969 | 150,657
| Accruals and deferred income | 2,940 | 1,944
|  | 89,600 | 201,307
6. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 15,683
|  | - | 15,683
7. | Related party transactions
| During the year, the company operated on normal commerical terms with Advanced Centre of Excellence Ltd. The amount owed to KS (Associate) Ltd on 31 March 2026 was £79,303 (2025: £156,171). During the year, the company operated on normal commerical terms with K&S (Private) Limited. The amount owed to KS (Associate) Ltd on 31 March 2026 was £20,000 (2025: £nil). During the year, the company operated on normal commerical terms with Royston Dental Care Limited. The amount owed to Royston Dental Care Limited on 31 March 2026 was £100,000 (2025: £85,000). During the year, the company operated on normal commercial terms with Mansila Property Ltd. The amount owed to KS (Associate) Ltd on 31 March 2026 was £573,383 (2025: £573,383).
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