Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-31 2023-03-31 2022-04-01 Holding company false 5 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09400353 2022-04-01 2023-03-31 09400353 2021-04-01 2022-03-31 09400353 2023-03-31 09400353 2022-03-31 09400353 c:Director4 2022-04-01 2023-03-31 09400353 c:Director5 2022-04-01 2023-03-31 09400353 d:CurrentFinancialInstruments 2023-03-31 09400353 d:CurrentFinancialInstruments 2022-03-31 09400353 d:Non-currentFinancialInstruments 2023-03-31 09400353 d:Non-currentFinancialInstruments 2022-03-31 09400353 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09400353 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 09400353 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 09400353 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 09400353 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 09400353 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-03-31 09400353 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 09400353 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-03-31 09400353 d:ShareCapital 2023-03-31 09400353 d:ShareCapital 2022-03-31 09400353 d:RetainedEarningsAccumulatedLosses 2023-03-31 09400353 d:RetainedEarningsAccumulatedLosses 2022-03-31 09400353 c:FRS102 2022-04-01 2023-03-31 09400353 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 09400353 c:FullAccounts 2022-04-01 2023-03-31 09400353 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09400353 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 09400353 DIPPLE & CONWAY (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
DIPPLE & CONWAY (HOLDINGS) LIMITED REGISTERED NUMBER: 09400353 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023
|  | 2023 |  | 2022
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,457,275 |  | 1,457,275
|  |  | 1,457,275 |  | 1,457,275
Current assets |  |  |  |  |
Cash at bank and in hand |  | 924 |  | 1,044 |
|  | 924 |  | 1,044 |
Creditors: amounts falling due within one year | 5 | (710,849) |  | (579,006) |
Net current liabilities |  |  | (709,925) |  | (577,962)
Total assets less current liabilities |  |  | 747,350 |  | 879,313
Creditors: amounts falling due after more than one year | 6 |  | (112,633) |  | (231,932)
Net assets |  |  | 634,717 |  | 647,381
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 633,717 |  | 646,381
|  |  | 634,717 |  | 647,381
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DIPPLE & CONWAY (HOLDINGS) LIMITED REGISTERED NUMBER: 09400353 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2023 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 income statement 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:
M J Conway | B M Conway
Director | Director
Date: 28 August 2023 |
The notes on pages 3 to 5 form part of these financial statements. Page 2
DIPPLE & CONWAY (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. | General information
Dipple & Conway (Holdings) Limited is a private company limited by shares and incorporated in England and Wales, registration number 09400353. The registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, Norfolk, United Kingdom, NR1 1RE. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The subsidiary company, Dipple & Conway (Norwich) Limited, continues to support the Company. Based on this, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, and therefore continues to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | 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. Page 3
DIPPLE & CONWAY (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2022 - 5).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2022 | 1,457,275
| At 31 March 2023 | 1,457,275
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Other loans | 119,298 | 121,258
| Amounts owed to group undertakings | 579,558 | 447,976
| Accruals and deferred income | 11,993 | 9,772
|  | 710,849 | 579,006
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DIPPLE & CONWAY (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Other loans | 112,633 | 231,932
|  | 112,633 | 231,932
7. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 119,298 | 121,258
|  | 119,298 | 121,258
| Amounts falling due 1-2 years |  |
| Other loans | 112,633 | 134,475
|  | 112,633 | 134,475
| Amounts falling due 2-5 years |  |
| Other loans | - | 97,457
|  | - | 97,457
|  | 231,931 | 353,190
8. | Related party transactions
| The company has taken advantage of the exemption under section 33.1A, allowing wholly owned group members to depart from the requirements to disclose transactions with other group companies.
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