Registration number: 02248904

Case Design Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Case Design Limited

Company Information

Directors

Mr RH Macdermott Mr G Williams Mr I McAlpine Mr D J Gibson

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire England SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Case Design Limited

(Registration number: 02248904)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	2,249	-
Tangible assets	5	51,753	65,021
		54,002	65,021
Current assets
Stocks	6	72,469	67,494
Debtors	7	330,668	119,351
Cash at bank and in hand		282,024	326,387
		685,161	513,232
Creditors: Amounts falling due within one year	8	(170,833)	(86,199)
Net current assets		514,328	427,033
Total assets less current liabilities		568,330	492,054
Provisions for liabilities		(12,939)	(15,684)
Net assets		555,391	476,370
Capital and reserves
Called up share capital		10,000	10,000
Share premium reserve		511	511
Capital redemption reserve		24,750	24,750
Other reserves		2,500	2,500
Retained earnings		517,630	438,609
Shareholders' funds		555,391	476,370

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Case Design Limited

(Registration number: 02248904)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:
 

......................................... Mr RH Macdermott Director

......................................... Mr I McAlpine Director

......................................... Mr D J Gibson Director

Case Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
England

These financial statements were authorised for issue by the Board on 16 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Case Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	15% on reducing balance
Plant and machinery	20% on reducing balance
Land and buildings	20% on reducing balance
Computer equipment	25% on reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangible assets	20% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Case Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 14).

Case Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Additions	2,410	2,410
At 31 December 2025	2,410	2,410
Amortisation
Amortisation charge	161	161
At 31 December 2025	161	161
Carrying amount
At 31 December 2025	2,249	2,249

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	47,446	69,281	286,737	403,464
Disposals	-	(34,847)	(753)	(35,600)
At 31 December 2025	47,446	34,434	285,984	367,864
Depreciation
At 1 January 2025	37,496	63,980	236,967	338,443
Charge for the year	1,990	1,182	10,054	13,226
Eliminated on disposal	-	(34,826)	(732)	(35,558)
At 31 December 2025	39,486	30,336	246,289	316,111
Carrying amount
At 31 December 2025	7,960	4,098	39,695	51,753
At 31 December 2024	9,950	5,301	49,770	65,021

Included within the net book value of land and buildings above is £7,960 (2024 - £9,950) in respect of short leasehold land and buildings.
 

Case Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Other inventories	72,469	67,494

7

Debtors

Current	2025 £	2024 £
Trade debtors	163,791	72,313
Prepayments	31,897	30,604
Other debtors	134,980	16,434
	330,668	119,351

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	120,325	39,360
Taxation and social security	17,575	34,486
Accruals	5,300	4,921
Other creditors	1,126	1,897
Corporation tax	26,507	5,535
	170,833	86,199

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £168,750 (2024 - £243,750).