Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 false false 2024-12-01 Computer consultancy, software development, web and network design 28 22 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03886157 2024-12-01 2025-11-30 03886157 2023-12-01 2024-11-30 03886157 2025-11-30 03886157 2024-11-30 03886157 2023-12-01 03886157 1 2024-12-01 2025-11-30 03886157 d:Director2 2024-12-01 2025-11-30 03886157 c:Buildings 2024-12-01 2025-11-30 03886157 c:Buildings 2025-11-30 03886157 c:Buildings 2024-11-30 03886157 c:Buildings c:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03886157 c:Buildings c:LongLeaseholdAssets 2024-12-01 2025-11-30 03886157 c:MotorVehicles 2024-12-01 2025-11-30 03886157 c:FurnitureFittings 2024-12-01 2025-11-30 03886157 c:OfficeEquipment 2024-12-01 2025-11-30 03886157 c:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 03886157 c:OtherPropertyPlantEquipment 2025-11-30 03886157 c:OtherPropertyPlantEquipment 2024-11-30 03886157 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03886157 c:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03886157 c:CurrentFinancialInstruments 2025-11-30 03886157 c:CurrentFinancialInstruments 2024-11-30 03886157 c:CurrentFinancialInstruments c:WithinOneYear 2025-11-30 03886157 c:CurrentFinancialInstruments c:WithinOneYear 2024-11-30 03886157 c:ShareCapital 2024-12-01 2025-11-30 03886157 c:ShareCapital 2025-11-30 03886157 c:ShareCapital 2024-11-30 03886157 c:ShareCapital 2023-12-01 03886157 c:SharePremium 2024-12-01 2025-11-30 03886157 c:SharePremium 2025-11-30 03886157 c:SharePremium 2024-11-30 03886157 c:SharePremium 2023-12-01 03886157 c:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 03886157 c:RetainedEarningsAccumulatedLosses 2025-11-30 03886157 c:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 03886157 c:RetainedEarningsAccumulatedLosses 2024-11-30 03886157 c:RetainedEarningsAccumulatedLosses 2023-12-01 03886157 d:OrdinaryShareClass1 2024-12-01 2025-11-30 03886157 d:OrdinaryShareClass1 2025-11-30 03886157 d:OrdinaryShareClass1 2024-11-30 03886157 d:OrdinaryShareClass2 2024-12-01 2025-11-30 03886157 d:OrdinaryShareClass2 2025-11-30 03886157 d:OrdinaryShareClass2 2024-11-30 03886157 d:OrdinaryShareClass3 2024-12-01 2025-11-30 03886157 d:OrdinaryShareClass3 2025-11-30 03886157 d:FRS102 2024-12-01 2025-11-30 03886157 d:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03886157 d:FullAccounts 2024-12-01 2025-11-30 03886157 d:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03886157 c:AcceleratedTaxDepreciationDeferredTax 2025-11-30 03886157 c:AcceleratedTaxDepreciationDeferredTax 2024-11-30 03886157 c:OtherDeferredTax 2025-11-30 03886157 c:OtherDeferredTax 2024-11-30 03886157 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03886157 CANNON TOMLINSON MANSLEY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
CANNON TOMLINSON MANSLEY LIMITED REGISTERED NUMBER: 03886157 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 599,453 |  | 660,604
Current assets |  |  |  |  |
Stocks | 5 | 51,125 |  | 9,600 |
Debtors: amounts falling due within one year | 6 | 223,156 |  | 234,724 |
Cash at bank and in hand | 7 | 336,473 |  | 202,838 |
|  | 610,754 |  | 447,162 |
Creditors: amounts falling due within one year | 8 | (654,394) |  | (436,848) |
Net current (liabilities)/assets |  |  | (43,640) |  | 10,314
Total assets less current liabilities |  |  | 555,813 |  | 670,918
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (26,459) |  | (41,538)
Net assets |  |  | 529,354 |  | 629,380
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 101 |  | 100
Share premium account | 11 |  | 6,217 |  | -
Profit and loss account | 11 |  | 523,036 |  | 629,280
|  |  | 529,354 |  | 629,380
Page 1
CANNON TOMLINSON MANSLEY LIMITED REGISTERED NUMBER: 03886157 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 by:
................................................ Mr A D Tomlinson
Director
Date: 5 August 2026
The notes on pages 4 to 12 form part of these financial statements. Page 2
CANNON TOMLINSON MANSLEY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 December 2023 | 100 | - | 593,357 | 593,457
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 99,719 | 99,719
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (63,796) | (63,796)
At 1 December 2024 | 100 | - | 629,280 | 629,380
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 194,775 | 194,775
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (301,019) | (301,019)
Shares issued during the year | 1 | 6,217 | - | 6,218
Total transactions with owners | 1 | 6,217 | (301,019) | (294,801)
At 30 November 2025 | 101 | 6,217 | 523,036 | 529,354
| The notes on pages 4 to 12 form part of these financial statements.
Page 3
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Cannon Tomlinson Mansley Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is Unit 5, Stow Court, Stow-Cum Quy, Cambridge, CB25 9AS. The nature of the company's operations continue to be that of computer consultancy, software development, web and network design. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The Company's functional and presentational currency is GBP. The following principal accounting policies have been applied:
| 2.2 | Turnover
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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 4
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 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, . Depreciation is provided on the following basis:
|  |  |  | Freehold buildings | - | 2% per annum straight line
|  |  |  | Freehold land | - | held at cost
|  |  |  | Motor vehicles | - | 25% per annum reducing balance
|  |  |  | Fixtures & fittings | - | 25% per annum reducing balance
|  |  |  | Office equipment | - | 25% per annum 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.
| 2.4 | 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. 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.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | 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. Page 5
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.12 | 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.
| 2.13 | 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. Page 6
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.14 | 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.
| 2.15 | 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 corporation 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. | Employees
| The average monthly number of employees, including directors, during the year was 28 (2024 - 22).
Page 7
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 December 2024 | 498,090 | 315,922 | 814,012
| Additions | - | 6,397 | 6,397
| At 30 November 2025 | 498,090 | 322,319 | 820,409
| Depreciation |  |  |
| At 1 December 2024 | 84,262 | 69,147 | 153,409
| Charge for the year on owned assets | 4,981 | 62,565 | 67,546
| At 30 November 2025 | 89,243 | 131,712 | 220,955
| Net book value |  |  |
| At 30 November 2025 | 408,847 | 190,607 | 599,454
| At 30 November 2024 | 413,828 | 246,775 | 660,603
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 51,125 | 9,600
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 91,092 | 137,880
| Other debtors | 13,285 | 7,778
| Prepayments and accrued income | 118,779 | 89,066
|  | 223,156 | 234,724
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
Page 8
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 7.Cash and cash equivalents (continued)
| Cash at bank | 336,473 | 202,838
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 286,694 | 166,693
| Corporation tax | 81,126 | 72,285
| Other taxation and social security | 115,334 | 99,831
| Other creditors | 171,240 | 98,039
|  | 654,394 | 436,848
Page 9
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (41,538) | (20,114)
| Charged to the profit or loss | 15,079 | (21,424)
| At end of year | (26,459) | (41,538)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (28,674) | (43,350)
| Other timing differences | 2,215 | 1,812
|  | (26,459) | (41,538)
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 99 (2024 - 99) Ordinary "A" shares of £1.00 each | 99 | 99
|  | 1 (2024 - 1) Ordinary "B" share of £1.00 | 1 | 1
|  | 1 (2024 - Nil) Ordinary "C" share of £1.00 | 1 | -
|  |  | 101 | 100
During the year ended 30 November 2025, the Company issued 1 “C” ordinary share of £1 nominal value each. The share was issued for a total consideration of £6,218, comprising £1 credited to share capital and £6,217 credited to the share premium account.
11. | Reserves
Share premium account The Share premium account represents, during the year ended 30 November 2025,"C" ordinary shares of £1 each issued at premium of £6,217. Profit & loss account The profit and loss account represents accumulated comprehensive income of the year and prior periods less any dividends paid. Page 10
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
12. | Share-based payments
| During the year ended 30 November 2025, one option was excercised. The options was exercised at a price equal to the estimated fair value of the company's shares at the date of grant. The ESOP scheme, introduced in the previous year, comprises two tranches. Tranche 1, relating to one newly issued share, vested immediately on issue. Tranche 2 will be vests on the earlier of an exit event or seven years from the grant date.
|  | Weighted average exercise price (pence) 2025 | Number 2025 | Weighted average exercise price (pence) 2024 | Number 2024
| Outstanding at the beginning of the year | 621818 | 32 | 0 | -
| Granted during the year | 0 | - | 621818 | 32
| Exercised during the year | 0 | (1) | 0 | -
| Outstanding at the end of the year | 621818 | 31 | 621818 | 32
| At the start of the year, 32 options were outstanding. During the year, 1 option was exercised. At the year end, 31 options remained outstanding. The fair value of options at the grant date was considered to be nil due to all options having an exercise price equal to the value per share at the date of grant. As a result there is no share based payment charge in respect of this scheme
13. | Pension commitments
The Company operates a defined contribution 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 £98,572 (2024 - £84,119). Contributions totalling £8,860 (2024 - £7,249) were payable to the fund at the balance sheet date and are included in creditors.
14. | Transactions with directors
At the balance sheet date, the company owed £85,890 (2024: £nil) to the directors and shareholders of the company. The loans are not interest bearing.
15. | Related party transactions
| During the year dividends of £301,019 (2024 - £63,796) were paid to directors of the company.
Page 11
CANNON TOMLINSON MANSLEY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
16. | Post balance sheet events
Since the year end, the company has paid interim dividends in respect of the year ended 30 November 2026.
Page 12