Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-31 2023-01-31 2022-02-01 false No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12429543 2022-02-01 2023-01-31 12429543 2021-02-01 2022-01-31 12429543 2023-01-31 12429543 2022-01-31 12429543 2021-02-01 12429543 c:Director1 2022-02-01 2023-01-31 12429543 d:CurrentFinancialInstruments 2023-01-31 12429543 d:CurrentFinancialInstruments 2022-01-31 12429543 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12429543 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 12429543 d:ShareCapital 2023-01-31 12429543 d:ShareCapital 2022-01-31 12429543 d:ShareCapital 2021-02-01 12429543 d:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 12429543 d:RetainedEarningsAccumulatedLosses 2023-01-31 12429543 d:RetainedEarningsAccumulatedLosses 2021-02-01 2022-01-31 12429543 d:RetainedEarningsAccumulatedLosses 2022-01-31 12429543 d:RetainedEarningsAccumulatedLosses 2021-02-01 12429543 c:OrdinaryShareClass1 2022-02-01 2023-01-31 12429543 c:OrdinaryShareClass1 2023-01-31 12429543 c:OrdinaryShareClass1 2022-01-31 12429543 c:FRS102 2022-02-01 2023-01-31 12429543 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 12429543 c:FullAccounts 2022-02-01 2023-01-31 12429543 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12429543 DELE MARKETING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2023
DELE MARKETING LIMITED REGISTERED NUMBER: 12429543 BALANCE SHEET AS AT 31 JANUARY 2023
| 2023 | 2022
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 21,955 | -
Cash at bank and in hand | 5 | 33,454 | 213,996
Creditors: amounts falling due within one year | 6 | (5,320) | (165,116)
Net assets |  | 50,089 | 48,880
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Profit and loss account |  | 50,088 | 48,879
|  | 50,089 | 48,880
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 Company's financial statements have been prepared 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 3 October 2023.
................................................ Anthony Whaley
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
DELE MARKETING LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JANUARY 2023
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 February 2021 | 1 | 20,897 | 20,898
Comprehensive income for the year |  |  |
Profit for the year | - | 31,282 | 31,282
Dividends: Equity capital | - | (3,300) | (3,300)
At 1 February 2022 | 1 | 48,879 | 48,880
Comprehensive income for the year |  |  |
Profit for the year | - | 5,109 | 5,109
Dividends: Equity capital | - | (3,900) | (3,900)
At 31 January 2023 | 1 | 50,088 | 50,089
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
DELE MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023
1. | General information
Dele Marketing Limited is a private company limited by share capital, incorporated in England and Wales, registration number 12429543. The address of the registered office is 9 Kenley Close, Barnet, United Kingdom, EN4 9QJ. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 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. 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
DELE MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023 2.Accounting policies (continued)
| 2.4 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
| 2.9 | 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. Page 4
DELE MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2023 | 2022
|  |  | No. | No.
|  | Directors | 1 | 1
4. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Prepayments and accrued income | 21,955 | -
|  | 21,955 | -
5. | Cash and cash equivalents
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Cash at bank and in hand | 33,454 | 213,996
| Less: bank overdrafts | (220) | (675)
|  | 33,234 | 213,321
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank overdrafts | 220 | 675
| Trade creditors | 192 | 152,405
| Corporation tax | 1,224 | 7,380
| Other taxation and social security | 1,684 | 2,656
| Accruals and deferred income | 2,000 | 2,000
|  | 5,320 | 165,116
Page 5
DELE MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023
7. | Share capital
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2022 - 1) Ordinary share of £1.00 | 1 | 1
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