Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-31 2023-03-31 true 8 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-01 false No description of principal activity 8 true SC229844 2022-04-01 2023-03-31 SC229844 2021-04-01 2022-03-31 SC229844 2023-03-31 SC229844 2022-03-31 SC229844 c:Director1 2022-04-01 2023-03-31 SC229844 c:Director2 2022-04-01 2023-03-31 SC229844 c:Director3 2022-04-01 2023-03-31 SC229844 c:RegisteredOffice 2022-04-01 2023-03-31 SC229844 d:PlantMachinery 2022-04-01 2023-03-31 SC229844 d:PlantMachinery 2023-03-31 SC229844 d:PlantMachinery 2022-03-31 SC229844 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC229844 d:MotorVehicles 2022-04-01 2023-03-31 SC229844 d:MotorVehicles 2023-03-31 SC229844 d:MotorVehicles 2022-03-31 SC229844 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC229844 d:FurnitureFittings 2022-04-01 2023-03-31 SC229844 d:FurnitureFittings 2023-03-31 SC229844 d:FurnitureFittings 2022-03-31 SC229844 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC229844 d:OfficeEquipment 2022-04-01 2023-03-31 SC229844 d:OfficeEquipment 2023-03-31 SC229844 d:OfficeEquipment 2022-03-31 SC229844 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC229844 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC229844 d:Goodwill 2022-04-01 2023-03-31 SC229844 d:Goodwill 2023-03-31 SC229844 d:Goodwill 2022-03-31 SC229844 d:CurrentFinancialInstruments 2023-03-31 SC229844 d:CurrentFinancialInstruments 2022-03-31 SC229844 d:Non-currentFinancialInstruments 2023-03-31 SC229844 d:Non-currentFinancialInstruments 2022-03-31 SC229844 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC229844 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 SC229844 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 SC229844 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 SC229844 d:ShareCapital 2023-03-31 SC229844 d:ShareCapital 2022-03-31 SC229844 d:CapitalRedemptionReserve 2023-03-31 SC229844 d:CapitalRedemptionReserve 2022-03-31 SC229844 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC229844 d:RetainedEarningsAccumulatedLosses 2022-03-31 SC229844 c:OrdinaryShareClass1 2022-04-01 2023-03-31 SC229844 c:OrdinaryShareClass1 2023-03-31 SC229844 c:OrdinaryShareClass1 2022-03-31 SC229844 c:FRS102 2022-04-01 2023-03-31 SC229844 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC229844 c:FullAccounts 2022-04-01 2023-03-31 SC229844 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC229844 J.D.R.B LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
J.D.R.B LIMITED COMPANY INFORMATION
Directors | Colin Muir
| Gillian Muir
| Graham Muir
Registered number | SC229844
Registered office | Unit 10, Orchardbank Industrial Estate
| Forfar
| Angus
| DD8 1TD
Accountants | EQ Accountants LLP
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
J.D.R.B LIMITED REGISTERED NUMBER: SC229844 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023
|  | 2023 |  | 2022
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 70,694 |  | 85,738
|  |  | 70,694 |  | 85,738
Current assets |  |  |  |  |
Stocks |  | 68,059 |  | 91,935 |
Debtors: amounts falling due within one year | 7 | 53,079 |  | 73,485 |
Cash at bank and in hand |  | 83,518 |  | 97,409 |
|  | 204,656 |  | 262,829 |
Creditors: amounts falling due within one year | 8 | (252,409) |  | (230,430) |
Net current (liabilities)/assets |  |  | (47,753) |  | 32,399
Total assets less current liabilities |  |  | 22,941 |  | 118,137
Creditors: amounts falling due after more than one year | 9 |  | (37,340) |  | (73,880)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (4,478) |
|  |  | - |  | (4,478)
Net (liabilities)/assets |  |  | (14,399) |  | 39,779
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 189 |  | 189
Capital redemption reserve |  |  | 63 |  | 63
Profit and loss account |  |  | (14,651) |  | 39,527
|  |  | (14,399) |  | 39,779
Page 1
J.D.R.B LIMITED REGISTERED NUMBER: SC229844 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 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 26 September 2023.
Colin Muir
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. | General information
J.D.R.B Limited is a private company, limited by shares, registered in Scotland with registration number SC229844. The registered office and principal place of business is Unit 10 Orchardbank Industrial Estate, Forfar, Angus, Scotland, DD8 1TD. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
As at 31 March 2023, the statement of financial position reports a net liabilities position. The company operates with the support of the directors, therefore it is considered appropriate to continue to adopt the going concern basis for the preparation of the financial statements.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure. The business was in receipt of the following revenue grants in relation to the COVID-19 pandemic: Coronavirus Job Retention Scheme (CJRS) which is recognised when receivable. Bounce Back Loan Scheme (BBLS) which is recognised when received. Page 3
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
| 2.8 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 25% |
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. Page 4
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2022 - 8).
4. | Government grants
| Included within other income are revenue grants relating to the following Government schemes:
|  | 2023 | 2022
|  | £ | £
| CJRS | - | 12,148
| BBLS | - | 208
|  | - | 12,356
Page 5
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
5. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost |  |
| At 1 April 2022 | 1,000 | 1,000
| At 31 March 2023 | 1,000 | 1,000
| Amortisation |  |
| At 1 April 2022 | 1,000 | 1,000
| At 31 March 2023 | 1,000 | 1,000
| Net book value |  |
| At 31 March 2023 | - | -
| At 31 March 2022 | - | -
Page 6
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
6. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2022 | 70,080 | 141,640 | 15,133 | 11,416 | 238,269
| Additions | 7,367 | - | - | 868 | 8,235
| At 31 March 2023 | 77,447 | 141,640 | 15,133 | 12,284 | 246,504
| Depreciation |  |  |  |  |
| At 1 April 2022 | 63,642 | 71,972 | 10,776 | 6,141 | 152,531
| Charge for the year on owned assets | 3,453 | 17,418 | 1,088 | 1,320 | 23,279
| At 31 March 2023 | 67,095 | 89,390 | 11,864 | 7,461 | 175,810
| Net book value |  |  |  |  |
| At 31 March 2023 | 10,352 | 52,250 | 3,269 | 4,823 | 70,694
| At 31 March 2022 | 6,438 | 69,668 | 4,357 | 5,275 | 85,738
Page 7
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
7. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade debtors | 38,257 | 39,092
| Other debtors | 11,478 | 29,284
| Prepayments and accrued income | 3,344 | 5,109
|  | 53,079 | 73,485
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 25,636 | 10,125
| Trade creditors | 191,762 | 174,938
| Other taxation and social security | 3,500 | 3,434
| Obligations under finance lease and hire purchase contracts | 16,283 | 22,998
| Other creditors | 9,507 | 13,555
| Accruals and deferred income | 5,721 | 5,380
|  | 252,409 | 230,430
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 20,250 | 40,507
| Net obligations under finance leases and hire purchase contracts | 17,090 | 33,373
|  | 37,340 | 73,880
| Amounts due in relation to net obligations under hire purchase are secured over the items to which they relate. There are no securities held by the bank on the loan. The loan was received as part of the Bounce Back Loan Scheme (BBLS) and is guaranteed by the UK Government.
Page 8
J.D.R.B LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
10. | Share capital
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 189 (2022 - 189) Ordinary shares of £1 each | 189 | 189
Page 9