Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.5 2025-04-01 true false No description of principal activity 5 true false 01527006 2025-04-01 2026-03-31 01527006 2024-04-01 2025-03-31 01527006 2026-03-31 01527006 2025-03-31 01527006 c:Director1 2025-04-01 2026-03-31 01527006 d:MotorVehicles 2025-04-01 2026-03-31 01527006 d:MotorVehicles 2026-03-31 01527006 d:MotorVehicles 2025-03-31 01527006 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 01527006 d:FurnitureFittings 2025-04-01 2026-03-31 01527006 d:FurnitureFittings 2026-03-31 01527006 d:FurnitureFittings 2025-03-31 01527006 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 01527006 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 01527006 d:Goodwill 2026-03-31 01527006 d:Goodwill 2025-03-31 01527006 d:ComputerSoftware 2026-03-31 01527006 d:ComputerSoftware 2025-03-31 01527006 d:CurrentFinancialInstruments 2026-03-31 01527006 d:CurrentFinancialInstruments 2025-03-31 01527006 d:Non-currentFinancialInstruments 2026-03-31 01527006 d:Non-currentFinancialInstruments 2025-03-31 01527006 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 01527006 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01527006 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 01527006 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 01527006 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-03-31 01527006 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 01527006 d:ShareCapital 2026-03-31 01527006 d:ShareCapital 2025-03-31 01527006 d:RetainedEarningsAccumulatedLosses 2026-03-31 01527006 d:RetainedEarningsAccumulatedLosses 2025-03-31 01527006 c:OrdinaryShareClass1 2025-04-01 2026-03-31 01527006 c:OrdinaryShareClass1 2026-03-31 01527006 c:OrdinaryShareClass1 2025-03-31 01527006 c:FRS102 2025-04-01 2026-03-31 01527006 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01527006 c:FullAccounts 2025-04-01 2026-03-31 01527006 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01527006 2 2025-04-01 2026-03-31 01527006 d:Goodwill d:OwnedIntangibleAssets 2025-04-01 2026-03-31 01527006 d:ComputerSoftware d:OwnedIntangibleAssets 2025-04-01 2026-03-31 01527006 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01527006 QUENELLES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
QUENELLES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF QUENELLES LIMITED FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quenelles Limited for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Quenelles Limited in accordance with the terms of our engagement letter dated 25 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Quenelles Limited and state those matters that we have agreed to state to the director of Quenelles Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Quenelles Limited and its director for our work or for this report. It is your duty to ensure that Quenelles Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Quenelles Limited. You consider that Quenelles Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Quenelles Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG 21 July 2026 Page 1
QUENELLES LIMITED REGISTERED NUMBER: 01527006 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 124,626 |  | 138,883
Tangible assets | 5 |  | 23,849 |  | 26,500
|  |  | 148,475 |  | 165,383
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 56,709 |  | 75,433 |
Cash at bank and in hand | 7 | 182,592 |  | 184,058 |
|  | 239,301 |  | 259,491 |
Creditors: amounts falling due within one year | 8 | (217,911) |  | (248,115) |
Net current assets |  |  | 21,390 |  | 11,376
Total assets less current liabilities |  |  | 169,865 |  | 176,759
Creditors: amounts falling due after more than one year | 9 |  | - |  | (2,034)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,256) |  | (327) |
|  |  | (1,256) |  | (327)
Net assets |  |  | 168,609 |  | 174,398
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 201 |  | 201
Profit and loss account |  |  | 168,408 |  | 174,197
|  |  | 168,609 |  | 174,398
Page 2
QUENELLES LIMITED REGISTERED NUMBER: 01527006 BALANCE SHEET (CONTINUED) AS 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 profit and loss account 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:
P J Wright
Director
Date: 2 July 2026
The notes on pages 4 to 10 form part of these financial statements. Page 3
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Quenelles Limited, 01527006, is a private limited company registered in England and Wales with a registered and principal place of business is 1 Bagely House, Bagley, Ellesmere, Shropshire, SY12 9BY. 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 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
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 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. Page 5
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | 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:
|  |  |  | Motor vehicles | - | 10% | reducing balance
|  |  |  | Fixtures and fittings | - | 10% | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 6
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.13 | 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.
| 2.14 | 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 5 (2025 - 5).
4. | Intangible assets
|  | Computer software | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 286,371 | 180,000 | 466,371
| At 31 March 2026 | 286,371 | 180,000 | 466,371
| Amortisation |  |  |
| At 1 April 2025 | 147,487 | 180,000 | 327,487
| Charge for the year on owned assets | 14,258 | - | 14,258
| At 31 March 2026 | 161,745 | 180,000 | 341,745
| Net book value |  |  |
| At 31 March 2026 | 124,626 | - | 124,626
| At 31 March 2025 | 138,883 | - | 138,883
Page 7
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 27,955 | 2,125 | 30,080
| At 31 March 2026 | 27,955 | 2,125 | 30,080
| Depreciation |  |  |
| At 1 April 2025 | 2,796 | 785 | 3,581
| Charge for the year on owned assets | 2,516 | 134 | 2,650
| At 31 March 2026 | 5,312 | 919 | 6,231
| Net book value |  |  |
| At 31 March 2026 | 22,643 | 1,206 | 23,849
| At 31 March 2025 | 25,160 | 1,340 | 26,500
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 41,860 | 72,320
| Amounts owed by group undertakings | 11,423 | -
| Prepayments and accrued income | 3,426 | 3,113
|  | 56,709 | 75,433
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 182,592 | 184,058
|  | 182,592 | 184,058
Page 8
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,776 | 10,203
| Trade creditors | 3,532 | 1,275
| Amounts owed to group undertakings | - | 3,535
| Other taxation and social security | 64,507 | 82,813
| Other creditors | 688 | 453
| Accruals and deferred income | 147,408 | 149,836
|  | 217,911 | 248,115
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 2,034
|  | - | 2,034
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,776 | 10,203
|  | 1,776 | 10,203
| Amounts falling due 2-5 years |  |
| Bank loans | - | 2,034
|  | - | 2,034
|  | 1,776 | 12,237
Page 9
QUENELLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
11. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 201 (2025 - 201) Ordinary shares of £1.00 each | 201 | 201
Page 10