Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-29 2026-03-29 2025-04-01 10 false No description of principal activity 12 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI038064 2025-04-01 2026-03-29 NI038064 2024-04-01 2025-03-31 NI038064 2026-03-29 NI038064 2025-03-31 NI038064 c:Director1 2025-04-01 2026-03-29 NI038064 d:Buildings 2025-04-01 2026-03-29 NI038064 d:Buildings 2026-03-29 NI038064 d:Buildings 2025-03-31 NI038064 d:Buildings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-29 NI038064 d:PlantMachinery 2025-04-01 2026-03-29 NI038064 d:PlantMachinery 2026-03-29 NI038064 d:PlantMachinery 2025-03-31 NI038064 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-29 NI038064 d:MotorVehicles 2025-04-01 2026-03-29 NI038064 d:MotorVehicles 2026-03-29 NI038064 d:MotorVehicles 2025-03-31 NI038064 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-29 NI038064 d:FurnitureFittings 2025-04-01 2026-03-29 NI038064 d:FurnitureFittings 2026-03-29 NI038064 d:FurnitureFittings 2025-03-31 NI038064 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-29 NI038064 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-29 NI038064 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-29 NI038064 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 NI038064 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-29 NI038064 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 NI038064 d:ShareCapital 2026-03-29 NI038064 d:ShareCapital 2025-03-31 NI038064 d:SharePremium 2026-03-29 NI038064 d:SharePremium 2025-03-31 NI038064 d:RetainedEarningsAccumulatedLosses 2026-03-29 NI038064 d:RetainedEarningsAccumulatedLosses 2025-03-31 NI038064 c:FRS102 2025-04-01 2026-03-29 NI038064 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-29 NI038064 c:FullAccounts 2025-04-01 2026-03-29 NI038064 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-29 NI038064 2 2025-04-01 2026-03-29 NI038064 d:AcceleratedTaxDepreciationDeferredTax 2026-03-29 NI038064 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 NI038064 e:PoundSterling 2025-04-01 2026-03-29 iso4217:GBP xbrli:pure

Registered number: NI038064 ASHLEIGH (N.I.) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 29 MARCH 2026
ASHLEIGH (N.I.) LTD REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ASHLEIGH (N.I.) LTD FOR THE PERIOD ENDED 29 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 ASHLEIGH (N.I.) LTD for the period ended 29 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html. This report is made solely to the Board of directors of ASHLEIGH (N.I.) LTD, as a body, in accordance with the terms of our engagement letter dated 1 September 2018. Our work has been undertaken solely to prepare for your approval the financial statements of ASHLEIGH (N.I.) LTD and state those matters that we have agreed to state to the Board of directors of ASHLEIGH (N.I.) LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ASHLEIGH (N.I.) LTD and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that ASHLEIGH (N.I.) LTD 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 ASHLEIGH (N.I.) LTD. You consider that ASHLEIGH (N.I.) LTD is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of ASHLEIGH (N.I.) LTD. 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. H Young Accountants Limited 41 Gregstown Park Newtownards Co Down BT23 8GW 5 June 2026 Page 1
ASHLEIGH (N.I.) LTD REGISTERED NUMBER: NI038064 BALANCE SHEET AS AT 29 MARCH 2026
|  | 29 March |  | 31 March
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 293,620 |  | 659,907
|  |  | 293,620 |  | 659,907
Current assets |  |  |  |  |
Debtors |  | 1,322,436 |  | 478,711 |
Cash at bank and in hand |  | 392,945 |  | 980,568 |
|  | 1,715,381 |  | 1,459,279 |
Creditors: amounts falling due within one year |  | (82,406) |  | (158,161) |
Net current assets |  |  | 1,632,975 |  | 1,301,118
Total assets less current liabilities |  |  | 1,926,595 |  | 1,961,025
Creditors: amounts falling due after more than one year |  |  | - |  | (61,758)
Provisions for liabilities |  |  |  |  |
Deferred tax | 4 | (2,395) |  | (60,836) |
|  |  | (2,395) |  | (60,836)
Net assets |  |  | 1,924,200 |  | 1,838,431
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Share premium account |  |  | 18,000 |  | 18,000
Profit and loss account |  |  | 1,896,200 |  | 1,810,431
|  |  | 1,924,200 |  | 1,838,431
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 period 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. Page 2
ASHLEIGH (N.I.) LTD REGISTERED NUMBER: NI038064 BALANCE SHEET (CONTINUED) AS AT 29 MARCH 2026 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 5 June 2026.
Philip John Conacher
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
ASHLEIGH (N.I.) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2026 1.Accounting policies
| 1.1 | 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 requirements 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:
| 1.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 1.3 | 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:
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | 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. Page 4
ASHLEIGH (N.I.) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2026 1.Accounting policies (continued)
| 1.6 | 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.
| 1.7 | Current and deferred taxation
The tax expense for the period 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.
| 1.8 | 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. Page 5
ASHLEIGH (N.I.) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2026 1.Accounting policies (continued)
| 1.8 | Tangible fixed assets (continued)
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:
|  |  |  | Freehold property | - | 4% straight line
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 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.
| 1.9 | 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.
| 1.10 | 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.
| 1.11 | 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.
| 1.12 | 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. | General information
Ashleigh (N.I.) Limited is a private company limited by shares, domiciled in Northern Ireland, registration number NI038064. The registered office is 30c Ballygelagh Road, Kircubbin, Co Down, BT22 1AE. Page 6
ASHLEIGH (N.I.) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2026
3. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2025 | 185,836 | 3,962,993 | 283,073 | 15,496 | 4,447,398
| Disposals | - | (3,257,964) | (73,500) | (11,368) | (3,342,832)
| At 29 March 2026 | 185,836 | 705,029 | 209,573 | 4,128 | 1,104,566
| Depreciation |  |  |  |  |
| At 1 April 2025 | 15,380 | 3,567,417 | 191,543 | 13,151 | 3,787,491
| Charge for the period on owned assets | 734 | 21,258 | 19,747 | 291 | 42,030
| Disposals | - | (2,947,419) | (60,966) | (10,190) | (3,018,575)
| At 29 March 2026 | 16,114 | 641,256 | 150,324 | 3,252 | 810,946
| Net book value |  |  |  |  |
| At 29 March 2026 | 169,722 | 63,773 | 59,249 | 876 | 293,620
| At 31 March 2025 | 170,456 | 395,576 | 91,530 | 2,345 | 659,907
4. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (60,836)
| Charged to the profit or loss | 58,441
| At end of year | (2,395)
Page 7
ASHLEIGH (N.I.) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 MARCH 2026 4.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 29 March | 31 March
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,395) | (60,836)
|  | (2,395) | (60,836)
Page 8