Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 0 0 false true 5 2025-05-01 false 6 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09005167 2025-05-01 2026-04-30 09005167 2024-05-01 2025-04-30 09005167 2026-04-30 09005167 2025-04-30 09005167 c:Director1 2025-05-01 2026-04-30 09005167 d:FurnitureFittings 2025-05-01 2026-04-30 09005167 d:FurnitureFittings 2026-04-30 09005167 d:FurnitureFittings 2025-04-30 09005167 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09005167 d:OfficeEquipment 2025-05-01 2026-04-30 09005167 d:OfficeEquipment 2026-04-30 09005167 d:OfficeEquipment 2025-04-30 09005167 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09005167 d:ComputerEquipment 2025-05-01 2026-04-30 09005167 d:ComputerEquipment 2026-04-30 09005167 d:ComputerEquipment 2025-04-30 09005167 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09005167 d:OtherPropertyPlantEquipment 2025-05-01 2026-04-30 09005167 d:OtherPropertyPlantEquipment 2026-04-30 09005167 d:OtherPropertyPlantEquipment 2025-04-30 09005167 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09005167 d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09005167 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-04-30 09005167 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 09005167 d:Goodwill 2025-05-01 2026-04-30 09005167 d:Goodwill 2026-04-30 09005167 d:Goodwill 2025-04-30 09005167 d:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 09005167 d:CurrentFinancialInstruments 2026-04-30 09005167 d:CurrentFinancialInstruments 2025-04-30 09005167 d:Non-currentFinancialInstruments 2026-04-30 09005167 d:Non-currentFinancialInstruments 2025-04-30 09005167 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 09005167 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09005167 d:Non-currentFinancialInstruments d:AfterOneYear 2026-04-30 09005167 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 09005167 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-04-30 09005167 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 09005167 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-04-30 09005167 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 09005167 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2026-04-30 09005167 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 09005167 d:ShareCapital 2026-04-30 09005167 d:ShareCapital 2025-04-30 09005167 d:RetainedEarningsAccumulatedLosses 2026-04-30 09005167 d:RetainedEarningsAccumulatedLosses 2025-04-30 09005167 d:AcceleratedTaxDepreciationDeferredTax 2026-04-30 09005167 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 09005167 c:FRS102 2025-05-01 2026-04-30 09005167 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09005167 c:FullAccounts 2025-05-01 2026-04-30 09005167 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09005167 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2025-05-01 2026-04-30 09005167 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2025-05-01 2026-04-30 09005167 2 2025-05-01 2026-04-30 09005167 d:ExternallyAcquiredIntangibleAssets 2025-05-01 2026-04-30 09005167 d:Goodwill d:OwnedIntangibleAssets 2025-05-01 2026-04-30 09005167 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-05-01 2026-04-30 09005167 e:PoundSterling 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure

Registered number: 09005167 CRANWELL WEALTH SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2026
CRANWELL WEALTH SOLUTIONS LIMITED REGISTERED NUMBER: 09005167 BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 661,302 |  | 393,667
Tangible assets | 5 |  | 164,689 |  | 4,294
|  |  | 825,991 |  | 397,961
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 97,727 |  | 85,014 |
Cash at bank and in hand |  | 140,485 |  | 281,207 |
|  | 238,212 |  | 366,221 |
Creditors: amounts falling due within one year | 7 | (250,954) |  | (257,323) |
Net current (liabilities)/assets |  |  | (12,742) |  | 108,898
Total assets less current liabilities |  |  | 813,249 |  | 506,859
Creditors: amounts falling due after more than one year | 8 |  | (545,488) |  | (289,221)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (26,689) |  | (1,073) |
|  |  | (26,689) |  | (1,073)
Net assets |  |  | 241,072 |  | 216,565
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 240,972 |  | 216,465
|  |  | 241,072 |  | 216,565
Page 1
CRANWELL WEALTH SOLUTIONS LIMITED REGISTERED NUMBER: 09005167 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 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:
Stephen Palmer
Director
Date: 19 August 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Cranwell Wealth Solutions Limited (09005167) is a private company limited by shares and incorporated in England and Wales. The registered office is 1 Red Clover Road, Uckfield, East Sussex, TN22 5FQ. 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 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:
| 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: 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.
| 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.
| 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. Page 3
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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 4
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.9 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other 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. The estimated useful lives range as follows:
|  |  |  | Goodwill | - |  | 5 to 10 years
|  |  |  | Client portfolio | - |  | 5 to 10 years
| 2.10 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | Over 4 years
|  |  |  | Office equipment | - | Over 3 years
|  |  |  | Computer equipment | - | Over 3 years
|  |  |  | Leasehold property renovation | - | Term of the lease
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.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 5
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price.
| 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. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | 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 -6).
Page 6
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
4. | Intangible assets
|  | Client portfolio | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 May 2025 | 1,152,861 | 704,387 | 1,857,248
| Additions | 439,236 | - | 439,236
| At 30 April 2026 | 1,592,097 | 704,387 | 2,296,484
| Amortisation |  |  |
| At 1 May 2025 | 821,044 | 642,537 | 1,463,581
| Charge for the year on owned assets | 150,985 | 20,616 | 171,601
| At 30 April 2026 | 972,029 | 663,153 | 1,635,182
| Net book value |  |  |
| At 30 April 2026 | 620,068 | 41,234 | 661,302
| At 30 April 2025 | 331,817 | 61,850 | 393,667
Page 7
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
5. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Computer equipment | Leasehold Property Renovation | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 May 2025 | 20,406 | 33,105 | - | - | 53,511
| Additions | 14,823 | 11,361 | 5,142 | 152,656 | 183,982
| Disposals | (6,070) | - | - | - | (6,070)
| At 30 April 2026 | 29,159 | 44,466 | 5,142 | 152,656 | 231,423
| Depreciation |  |  |  |  |
| At 1 May 2025 | 20,406 | 28,811 | - | - | 49,217
| Charge for the year on owned assets | 2,231 | 5,357 | 732 | 15,267 | 23,587
| Disposals | (6,070) | - | - | - | (6,070)
| At 30 April 2026 | 16,567 | 34,168 | 732 | 15,267 | 66,734
| Net book value |  |  |  |  |
| At 30 April 2026 | 12,592 | 10,298 | 4,410 | 137,389 | 164,689
| At 30 April 2025 | - | 4,294 | - | - | 4,294
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 87,868 | 82,837
| Other debtors | 5,250 | -
| Prepayments and accrued income | 4,609 | 2,177
|  | 97,727 | 85,014
Page 8
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 146,058 | 105,391
| Trade creditors | 3,796 | 19,294
| Corporation tax | 85,731 | 117,955
| Other creditors | 11,369 | 11,178
| Accruals and deferred income | 4,000 | 3,505
|  | 250,954 | 257,323
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 545,488 | 289,221
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 146,058 | 105,391
| Amounts falling due 1-2 years |  |
| Bank loans | 144,751 | 105,391
| Amounts falling due 2-5 years |  |
| Bank loans | 197,244 | 164,986
| Amounts falling due after more than 5 years |  |
| Bank loans | 203,493 | 18,844
|  | 691,546 | 394,612
Page 9
CRANWELL WEALTH SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
10. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (1,074)
| Charged to profit or loss | (25,615)
| At end of year | (26,689)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (26,689) | (1,074)
|  | (26,689) | (1,074)
11. | Pension commitments
The Company operates a defined contributions 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 £4,189 (2025: £3,337) . Contributions totalling £799 (2025: £495) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| Included in other creditors due within 1 year is a loan to the value of £10,570 (2025: £10,682) due to the director. This is repayable on demand and interest is chargable at 3.75% (2025: 2.25%).
Page 10