Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 false false 2025-04-01 13 No description of principal activity 13 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06072650 2025-04-01 2026-03-31 06072650 2024-04-01 2025-03-31 06072650 2026-03-31 06072650 2025-03-31 06072650 2024-04-01 06072650 c:Director2 2025-04-01 2026-03-31 06072650 c:Director3 2025-04-01 2026-03-31 06072650 d:PlantMachinery 2025-04-01 2026-03-31 06072650 d:PlantMachinery 2026-03-31 06072650 d:PlantMachinery 2025-03-31 06072650 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:MotorVehicles 2025-04-01 2026-03-31 06072650 d:MotorVehicles 2026-03-31 06072650 d:MotorVehicles 2025-03-31 06072650 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:FurnitureFittings 2025-04-01 2026-03-31 06072650 d:FurnitureFittings 2026-03-31 06072650 d:FurnitureFittings 2025-03-31 06072650 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:OfficeEquipment 2025-04-01 2026-03-31 06072650 d:OfficeEquipment 2026-03-31 06072650 d:OfficeEquipment 2025-03-31 06072650 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 06072650 d:OtherPropertyPlantEquipment 2026-03-31 06072650 d:OtherPropertyPlantEquipment 2025-03-31 06072650 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06072650 d:CurrentFinancialInstruments 2026-03-31 06072650 d:CurrentFinancialInstruments 2025-03-31 06072650 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 06072650 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06072650 d:ShareCapital 2026-03-31 06072650 d:ShareCapital 2025-03-31 06072650 d:RetainedEarningsAccumulatedLosses 2026-03-31 06072650 d:RetainedEarningsAccumulatedLosses 2025-03-31 06072650 c:FRS102 2025-04-01 2026-03-31 06072650 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06072650 c:FullAccounts 2025-04-01 2026-03-31 06072650 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06072650 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 06072650 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06072650 d:RetirementBenefitObligationsDeferredTax 2026-03-31 06072650 d:RetirementBenefitObligationsDeferredTax 2025-03-31 06072650 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2026-03-31 06072650 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 06072650 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 06072650 ENERGYTEST LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ENERGYTEST LTD REGISTERED NUMBER: 06072650 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 24,129 |  | 33,697
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 66,008 |  | 70,596 |
Cash at bank and in hand |  | 139,855 |  | 128,229 |
|  | 205,863 |  | 198,825 |
Creditors: amounts falling due within one year | 6 | (118,042) |  | (126,430) |
Net current assets |  |  | 87,821 |  | 72,395
Total assets less current liabilities |  |  | 111,950 |  | 106,092
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (5,495) |  | (7,923)
Net assets |  |  | 106,455 |  | 98,169
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 21 |  | 21
Profit and loss account |  |  | 106,434 |  | 98,148
|  |  | 106,455 |  | 98,169
Page 1
ENERGYTEST LTD REGISTERED NUMBER: 06072650 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 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 on 20 August 2026.
T W McMahon | S J Townsend
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Energytest Ltd is a private Company limited by shares, incorporated in England and Wales (registered number: 06072650). Its registered office is Unit 10, Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ. The principal activity of the Company throughout the year continued to be that of environmental consultancy. 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 Company's functional and presentation currency is pounds sterling. 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. Page 3
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 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, as follows. The depreciation rates used are:
|  |  |  | Plant and machinery | - | 20% straight line
|  |  |  | Motor vehicles | - | 3 years straight line
|  |  |  | Fixtures and fittings | - | 20% straight line
|  |  |  | Office equipment | - | 20% straight line
|  |  |  | Improvements to property | - | 15 years straight line
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 the Statement of Income and Retained Earnings.
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term. Page 4
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | 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 the Statement of Income and Retained Earnings so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 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 the Statement of Income and Retained Earnings 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
Tax is recognised in the Statement of Income and Retained Earnings. The current 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 13 (2025 - 13).
Page 5
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Improvements to property | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 April 2025 | 19,945 | 21,590 | 15,208 | 17,749 | 8,544 | 83,036
| Additions | - | - | 3,152 | 1,447 | - | 4,599
| At 31 March 2026 | 19,945 | 21,590 | 18,360 | 19,196 | 8,544 | 87,635
| Depreciation |  |  |  |  |  |
| At 1 April 2025 | 17,202 | 14,394 | 8,161 | 8,584 | 998 | 49,339
| Charge for the year on owned assets | 765 | 7,196 | 2,647 | 2,989 | 570 | 14,167
| At 31 March 2026 | 17,967 | 21,590 | 10,808 | 11,573 | 1,568 | 63,506
| Net book value |  |  |  |  |  |
| At 31 March 2026 | 1,978 | - | 7,552 | 7,623 | 6,976 | 24,129
| At 31 March 2025 | 2,743 | 7,196 | 7,047 | 9,165 | 7,546 | 33,697
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Motor vehicles | - | 7,196
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 54,588 | 55,801
| Other debtors | 11,420 | 14,795
|  | 66,008 | 70,596
Page 6
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 18,191 | 11,346
| Corporation tax | 39,354 | 45,814
| Other taxation and social security | 51,898 | 50,972
| Obligations under finance lease and hire purchase contracts | - | 11,263
| Other creditors | 8,599 | 7,035
|  | 118,042 | 126,430
7. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 7,923 | 9,743
| Charged to the Statement of Income and Retained Earnings | (2,428) | (1,820)
| At end of year | 5,495 | 7,923
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 6,032 | 8,424
| Pension surplus | (537) | (501)
|  | 5,495 | 7,923
8. | 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 £94,494 (2025: £97,895). Contributions totalling £2,149 (2025: £2,007) were payable to the fund at the Balance Sheet date and are included in creditors. Page 7
ENERGYTEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Controlling party
The controlling party of the Company is Energytest Holdings Limited, a Company registered in England and Wales.
Page 8