Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-302025-11-302024-12-011falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09877077 2024-12-01 2025-11-30 09877077 2023-12-01 2024-11-30 09877077 2025-11-30 09877077 2024-11-30 09877077 c:Director1 2024-12-01 2025-11-30 09877077 d:FurnitureFittings 2024-12-01 2025-11-30 09877077 d:FurnitureFittings 2025-11-30 09877077 d:FurnitureFittings 2024-11-30 09877077 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09877077 d:OfficeEquipment 2024-12-01 2025-11-30 09877077 d:OfficeEquipment 2025-11-30 09877077 d:OfficeEquipment 2024-11-30 09877077 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09877077 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09877077 d:CurrentFinancialInstruments 2025-11-30 09877077 d:CurrentFinancialInstruments 2024-11-30 09877077 d:Non-currentFinancialInstruments 2025-11-30 09877077 d:Non-currentFinancialInstruments 2024-11-30 09877077 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 09877077 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09877077 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 09877077 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 09877077 d:ShareCapital 2025-11-30 09877077 d:ShareCapital 2024-11-30 09877077 d:RetainedEarningsAccumulatedLosses 2025-11-30 09877077 d:RetainedEarningsAccumulatedLosses 2024-11-30 09877077 c:FRS102 2024-12-01 2025-11-30 09877077 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09877077 c:FullAccounts 2024-12-01 2025-11-30 09877077 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09877077 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure
Registered number: 09877077







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2025


PROTECT INS LTD







































 


PROTECT INS LTD
REGISTERED NUMBER:09877077



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
152
490

  
152
490

Current assets
  

Debtors: amounts falling due within one year
 5 
16,215
20,629

Cash at bank and in hand
 6 
30,078
11,418

  
46,293
32,047

Creditors: amounts falling due within one year
 7 
(27,475)
(14,571)

Net current assets
  
 
 
18,818
 
 
17,476

Total assets less current liabilities
  
18,970
17,966

Creditors: amounts falling due after more than one year
 8 
(1,313)
(6,563)

Provisions for liabilities
  

Deferred tax
  
(30)
(93)

  
 
 
(30)
 
 
(93)

Net assets
  
17,627
11,310


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
17,626
11,309

  
17,627
11,310


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PROTECT INS LTD
REGISTERED NUMBER:09877077


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2025

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 on 28 August 2026.

Mr James W Saxty
Director

The notes on pages 3 to 7 form part of these financial statements.

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PROTECT INS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 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:
7 Albion Apartments
75 Southgate Street
Gloucester
Gloucestershire
GL1 1UB

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 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

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

 
2.5

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 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.


 
2.6

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
-
25%
straight line
Office equipment
-
33%
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 profit or loss.

 
2.7

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.

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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
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 1 (2024 - 1).

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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

4.


Tangible fixed assets


Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2024
3,213
3,060
6,273


Additions
70
-
70



At 30 November 2025

3,283
3,060
6,343



Depreciation


At 1 December 2024
3,143
2,640
5,783


Charge for the year on owned assets
76
332
408



At 30 November 2025

3,219
2,972
6,191



Net book value



At 30 November 2025
64
88
152



At 30 November 2024
70
420
490


5.


Debtors

2025
2024
£
£


Trade debtors
16,215
20,629

16,215
20,629



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
30,078
11,418

30,078
11,418


Page 6

 


PROTECT INS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
5,250
5,250

Other taxation and social security
11,857
3,551

Other creditors
7,598
1,113

Accruals and deferred income
2,770
4,657

27,475
14,571



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
1,313
6,563

1,313
6,563



9.


Transactions with directors

During the year, the company made interest-free advances to the director amounting to £9,432 (2024: £5,381). The advances were unsecured and repayable on demand. The company received repayments of £9,432 (2024: £5,381).

 
Page 7