Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30false2022-05-01Retail sale via mail order houses or via internet22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13095004 2022-05-01 2023-04-30 13095004 2020-12-22 2022-04-30 13095004 2023-04-30 13095004 2022-04-30 13095004 c:Director2 2022-05-01 2023-04-30 13095004 d:CurrentFinancialInstruments 2023-04-30 13095004 d:CurrentFinancialInstruments 2022-04-30 13095004 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13095004 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 13095004 d:ShareCapital 2023-04-30 13095004 d:ShareCapital 2022-04-30 13095004 d:RetainedEarningsAccumulatedLosses 2023-04-30 13095004 d:RetainedEarningsAccumulatedLosses 2022-04-30 13095004 c:OrdinaryShareClass1 2022-05-01 2023-04-30 13095004 c:OrdinaryShareClass1 2023-04-30 13095004 c:OrdinaryShareClass1 2022-04-30 13095004 c:OrdinaryShareClass2 2022-05-01 2023-04-30 13095004 c:OrdinaryShareClass2 2023-04-30 13095004 c:OrdinaryShareClass2 2022-04-30 13095004 c:OrdinaryShareClass3 2022-05-01 2023-04-30 13095004 c:OrdinaryShareClass3 2023-04-30 13095004 c:OrdinaryShareClass3 2022-04-30 13095004 c:OrdinaryShareClass4 2022-05-01 2023-04-30 13095004 c:OrdinaryShareClass4 2023-04-30 13095004 c:OrdinaryShareClass4 2022-04-30 13095004 c:FRS102 2022-05-01 2023-04-30 13095004 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 13095004 c:FullAccounts 2022-05-01 2023-04-30 13095004 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13095004









DTAP SUPPLY LINK (UK) LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
DTAP SUPPLY LINK (UK) LTD
REGISTERED NUMBER: 13095004

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
 4 
8,513
12,546

Debtors: amounts falling due within one year
 5 
7,120
7,067

Cash at bank and in hand
 6 
5,147
8,252

  
20,780
27,865

Creditors: amounts falling due within one year
 7 
(28,905)
(29,248)

Net current liabilities
  
 
 
(8,125)
 
 
(1,383)

Total assets less current liabilities
  
(8,125)
(1,383)

  

Net liabilities
  
(8,125)
(1,383)


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
(9,125)
(2,383)

  
(8,125)
(1,383)


Page 1

 
DTAP SUPPLY LINK (UK) LTD
REGISTERED NUMBER: 13095004
    
BALANCE SHEET (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 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 comprehensive income 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: 




D D Tasker
Director

Date: 17 November 2023

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

Page 2

 
DTAP SUPPLY LINK (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

DTAP Supply Link (UK) Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 13 Duck Lane, Haddenham, Cambridgeshire, CB6 3UE. 
The principal activity of the company during the period was that of retail sales via mail order houses and the Internet.

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

After the year end, the company are reducing trading activity and have sold its stock. For convenience, the accounts have been produced on the going concern basis and the directors consider no further material adjustments are anticipated to arise as a results of the cessation of trade.

Page 3

 
DTAP SUPPLY LINK (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
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:

Sale of goods

Revenue 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 revenue 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.

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.

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

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 balance sheet 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.

Page 4

 
DTAP SUPPLY LINK (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Stocks

2023
2022
£
£

Finished goods and goods for resale
8,513
12,546

8,513
12,546



5.


Debtors

2023
2022
£
£


Trade debtors
95
16

Other debtors
5,529
5,673

Unpaid share capital
650
650

Prepayments and accrued income
846
728
Page 5

 
DTAP SUPPLY LINK (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.Debtors (continued)


7,120
7,067



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
5,147
8,252

5,147
8,252



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
22
-

Other taxation and social security
-
1,496

Other creditors
26,810
25,802

Accruals and deferred income
2,073
1,950

28,905
29,248



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



350 (2022 - 350) Ordinary A shares of £1.00 each
350
350
200 (2022 - 200) Ordinary B shares of £1.00 each
200
200
350 (2022 - 350) Ordinary C shares of £1.00 each
350
350
100 (2022 - 100) Ordinary D shares of £1.00 each
100
100

1,000

1,000


Page 6

 
DTAP SUPPLY LINK (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

9.


Related party transactions

Included within other creditors due within one year is an amount owed to a director of the company, amounting to £4,160 (2022: £2,080).
Also included within other creditors due within one year is an amount owed to Tazbek UK Limited, a shareholder of the company, of £22,650 
(2022: £23,650).

 
Page 7