Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30No description of principal activityfalse32022-12-21falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC728596 2022-12-20 SC728596 2022-12-21 2023-04-30 SC728596 2021-12-21 2022-12-20 SC728596 2023-04-30 SC728596 c:Director1 2022-12-21 2023-04-30 SC728596 c:Director1 2023-04-30 SC728596 c:Director2 2022-12-21 2023-04-30 SC728596 c:Director2 2023-04-30 SC728596 c:Director3 2022-12-21 2023-04-30 SC728596 c:Director3 2023-04-30 SC728596 c:RegisteredOffice 2022-12-21 2023-04-30 SC728596 d:CurrentFinancialInstruments 2023-04-30 SC728596 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC728596 d:ShareCapital 2022-12-21 2023-04-30 SC728596 d:ShareCapital 2023-04-30 SC728596 d:RetainedEarningsAccumulatedLosses 2022-12-21 2023-04-30 SC728596 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC728596 c:OrdinaryShareClass1 2022-12-21 2023-04-30 SC728596 c:OrdinaryShareClass1 2023-04-30 SC728596 c:OrdinaryShareClass2 2022-12-21 2023-04-30 SC728596 c:OrdinaryShareClass2 2023-04-30 SC728596 c:OrdinaryShareClass3 2022-12-21 2023-04-30 SC728596 c:OrdinaryShareClass3 2023-04-30 SC728596 c:OrdinaryShareClass4 2022-12-21 2023-04-30 SC728596 c:OrdinaryShareClass4 2023-04-30 SC728596 c:OrdinaryShareClass5 2022-12-21 2023-04-30 SC728596 c:OrdinaryShareClass5 2023-04-30 SC728596 c:FRS102 2022-12-21 2023-04-30 SC728596 c:AuditExempt-NoAccountantsReport 2022-12-21 2023-04-30 SC728596 c:FullAccounts 2022-12-21 2023-04-30 SC728596 c:PrivateLimitedCompanyLtd 2022-12-21 2023-04-30 SC728596 6 2022-12-21 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC728596










DOGMA SQUARE PROPERTIES LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

 
DOGMA SQUARE PROPERTIES LIMITED
 

COMPANY INFORMATION


Directors
Mr R Stewart (appointed 5 April 2022)
Mr N Stewart (appointed 5 April 2022)
Mrs J Millar (appointed 5 April 2022)




Registered number
SC728596



Registered office
Pentland House
Saltire Centre

Glenrothes

United Kingdom

KY6 2AH





 
DOGMA SQUARE PROPERTIES LIMITED
REGISTERED NUMBER: SC728596

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
£

Fixed assets
  

Investments
  
13,684

  
13,684

Current assets
  

Work in progress
  
8,394

Debtors: amounts falling due within one year
 6 
109,064

Cash at bank and in hand
  
146,470

  
263,928

Creditors: after falling due within one year
 7 
(10,580)

Net current assets
  
 
 
253,348

Total assets less current liabilities
  
267,032

  

Net assets
  
267,032


Capital and reserves
  

Called up share capital 
  
10,908

Profit and loss account
  
256,124

  
267,032


Page 1

 
DOGMA SQUARE PROPERTIES LIMITED
REGISTERED NUMBER: SC728596

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




Mr N Stewart
Director

Date: 2 October 2023

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
DOGMA SQUARE PROPERTIES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period

-
265,124
265,124


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
265,124
265,124


Contributions by and distributions to owners

Dividends: Equity capital
-
(9,000)
(9,000)

Shares issued during the period
10,908
-
10,908


Total transactions with owners
10,908
(9,000)
1,908


At 30 April 2023
10,908
256,124
267,032

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

1.


General information

Dogma Square Properties Limited is a private company, limited by shares, incorporated in Scotland with registration number SC728596. The registered office is 20 Pentland House, Saltire Centre, Glenrothes, KY6 2AH.
The company's functional and presentational currency is GBP.
The company wsa incorporated on 5 April 2022 and started trading 24 August 2022.

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 following principal accounting policies have been applied:

 
2.2

Valuation of investments

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 Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

 
2.4

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.

 
2.5

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

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

3.


Employees

The average monthly number of employees, including the directors, during the period was as follows:


        2023
            No.






Employees
3


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
13,684



At 30 April 2023
13,684





5.


Stocks and  work in progress

2023
£

Long-term contract balances
8,394

8,394



6.


Debtors

2023
£


Trade debtors
109,064

109,064



7.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
8,580

Accruals and deferred income
2,000

10,580


Page 5

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

8.


Share capital

2023
£
Allotted, called up and fully paid


2,726 Ordinary - C shares of £1.00 each
2,726.00
2,726 Ordinary - D shares of £1.00 each
2,726.00
2,726 Ordinary - E shares of £1.00 each
2,726.00
2,726 Ordinary - F shares of £1.00 each
2,726.00
4 Ordinary Shares of £1.00 each
4.00

10,908.00


On incorporation 4 Ordinary Shares of £1 each were issued. On 21 May 2022 a further 10,904 Ordinary Shares of £1 each were issued. On 21 May 2022 10,904 Ordinary Shares of £1 each were reclassified as 2,726 Ordinary C Shares of £1 each, 2,726 Ordinary D Shares of £1 each, 2,726 Ordinary E Shares of £1 each and 2,726 Ordinary F Shares of £1 each.
During the year, the shareholders exchanged their shares in Glovart Investments Ltd for shares in Dogma Square Properties Ltd. The shareholding in Glovart Investments Ltd is shown within investments.

Page 6