Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-01-01 false 21 15 true true false 03444488 2025-01-01 2025-12-31 03444488 2024-01-01 2024-12-31 03444488 2025-12-31 03444488 2024-12-31 03444488 c:Director1 2025-01-01 2025-12-31 03444488 c:Director2 2025-01-01 2025-12-31 03444488 c:RegisteredOffice 2025-01-01 2025-12-31 03444488 d:MotorVehicles 2025-01-01 2025-12-31 03444488 d:MotorVehicles 2025-12-31 03444488 d:MotorVehicles 2024-12-31 03444488 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03444488 d:OfficeEquipment 2025-01-01 2025-12-31 03444488 d:OfficeEquipment 2025-12-31 03444488 d:OfficeEquipment 2024-12-31 03444488 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03444488 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03444488 d:CurrentFinancialInstruments 2025-12-31 03444488 d:CurrentFinancialInstruments 2024-12-31 03444488 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03444488 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03444488 d:ShareCapital 2025-12-31 03444488 d:ShareCapital 2024-12-31 03444488 d:RetainedEarningsAccumulatedLosses 2025-12-31 03444488 d:RetainedEarningsAccumulatedLosses 2024-12-31 03444488 c:FRS102 2025-01-01 2025-12-31 03444488 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03444488 c:FullAccounts 2025-01-01 2025-12-31 03444488 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03444488 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company registration number: 03444488
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| RUSHTON INTERNATIONAL LIMITED
RUSHTON INTERNATIONAL LIMITED |  |
COMPANY INFORMATION
Directors | S R Williams
| G Williams
Registered number | 03444488
Registered office | Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
RUSHTON INTERNATIONAL LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
RUSHTON INTERNATIONAL LIMITED REGISTERED NUMBER:03444488 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 57,000 |  | 74,150
|  |  | 57,000 |  | 74,150
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,393,708 |  | 2,444,900 |
Cash at bank and in hand |  | 1,099,207 |  | 947,486 |
|  | 3,492,915 |  | 3,392,386 |
Creditors: amounts falling due within one year | 6 | (566,054) |  | (935,172) |
Net current assets |  |  | 2,926,861 |  | 2,457,214
Total assets less current liabilities |  |  | 2,983,861 |  | 2,531,364
Net assets |  |  | 2,983,861 |  | 2,531,364
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 53,763 |  | 53,763
Profit and loss account |  |  | 2,930,098 |  | 2,477,601
|  |  | 2,983,861 |  | 2,531,364
Page 1
RUSHTON INTERNATIONAL LIMITED REGISTERED NUMBER:03444488 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 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:
................................................ G Williams
Director
Date: 13 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
RUSHTON INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Rushton International Limited is a private limited company limited by shares incorporated in England and Wales. The address of the registered company is disclosed on the company information page. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | 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.
| 2.4 | 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. Page 3
RUSHTON INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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 | 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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.8 | Taxation
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 reporting 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 reporting 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 reporting date.
| 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. Page 4
RUSHTON INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
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:
|  |  |  | Motor vehicles | - | 20% |
|  |  |  | Office equipment | - | 33% |
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 | 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 21 (2024 - 15).
Page 5
RUSHTON INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 79,131 | 29,985 | 109,116
| Additions | - | 4,804 | 4,804
| At 31 December 2025 | 79,131 | 34,789 | 113,920
| Depreciation |  |  |
| At 1 January 2025 | 13,189 | 21,777 | 34,966
| Charge for the year on owned assets | 15,826 | 6,128 | 21,954
| At 31 December 2025 | 29,015 | 27,905 | 56,920
| Net book value |  |  |
| At 31 December 2025 | 50,116 | 6,884 | 57,000
| At 31 December 2024 | 65,942 | 8,208 | 74,150
Page 6
RUSHTON INTERNATIONAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,386,499 | 1,353,820
| Amounts owed by group undertakings | 607,299 | 711,067
| Other debtors | 29,532 | 26,338
| Prepayments and accrued income | 370,378 | 353,675
|  | 2,393,708 | 2,444,900
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 4,016 | -
| Trade creditors | 33,810 | 20,825
| Corporation tax | 98,546 | 390,975
| Other taxation and social security | 135,619 | 173,406
| Other creditors | 9,736 | 14,939
| Accruals and deferred income | 284,327 | 335,027
|  | 566,054 | 935,172
7. | Parent Company
The immediate and ultimate parent undertaking is Rushton Group Ltd., a company incorporated in England and Wales. The company's registered office is Richmond House, Walkern Road, Stevenage, Hertfordshire, SG1 3QP
Page 7