Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31true2022-01-01falseNo description of principal activity12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00973290 2022-01-01 2022-12-31 00973290 2021-01-01 2021-12-31 00973290 2022-12-31 00973290 2021-12-31 00973290 2021-01-01 00973290 c:Director3 2022-01-01 2022-12-31 00973290 d:FurnitureFittings 2022-01-01 2022-12-31 00973290 d:FurnitureFittings 2022-12-31 00973290 d:FurnitureFittings 2021-12-31 00973290 d:OfficeEquipment 2022-01-01 2022-12-31 00973290 d:ComputerEquipment 2022-01-01 2022-12-31 00973290 d:CurrentFinancialInstruments 2022-12-31 00973290 d:CurrentFinancialInstruments 2021-12-31 00973290 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 00973290 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 00973290 d:ShareCapital 2022-01-01 2022-12-31 00973290 d:ShareCapital 2022-12-31 00973290 d:ShareCapital 2021-01-01 2021-12-31 00973290 d:ShareCapital 2021-12-31 00973290 d:ShareCapital 2021-01-01 00973290 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 00973290 d:RetainedEarningsAccumulatedLosses 2022-12-31 00973290 d:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 00973290 d:RetainedEarningsAccumulatedLosses 2021-12-31 00973290 d:RetainedEarningsAccumulatedLosses 2021-01-01 00973290 c:FRS102 2022-01-01 2022-12-31 00973290 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 00973290 c:FullAccounts 2022-01-01 2022-12-31 00973290 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 00973290 e:PoundSterling 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure
Registered number: 00973290









DOLPHIN PROPERTY (MANAGEMENT) LIMITED
UNAUDITED


FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2022



















Fletcher & Partners
Chartered Accountants
Salisbury

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
REGISTERED NUMBER:00973290

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
£
£

Fixed assets
  

Tangible assets
 5 
250
250

  
250
250

Current assets
  

Cash at bank and in hand
  
13,484
26,084

  
13,484
26,084

Creditors: amounts falling due within one year
 6 
(1,213)
(1,200)

Net current assets
  
 
 
12,271
 
 
24,884

Total assets less current liabilities
  
12,521
25,134

  

Net assets
  
12,521
25,134


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
11,521
24,134

  
12,521
25,134


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: 


Charles Jefferis Woodburn Benson
Director
Date: 27 November 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2021
1,000
28,533
29,533


Comprehensive income for the year

Loss for the year
-
(4,399)
(4,399)
Total comprehensive income for the year
-
(4,399)
(4,399)



At 1 January 2022
1,000
24,134
25,134


Comprehensive income for the year

Loss for the year
-
(12,613)
(12,613)
Total comprehensive income for the year
-
(12,613)
(12,613)


At 31 December 2022
1,000
11,521
12,521


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Dolphin Property (Management) Limited is a private company limited by shares, incorporated in England and Wales with the registered number 00973290. The registered office address is Crown Chambers, Bridge Street, Salisbury, Wiltshire, SP1 2LZ. 

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 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

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, as follows.

Depreciation is provided on the following basis:

Fixtures & fittings
-
0-15% reducing balance
Office equipment
-
20% straight line
Computer equipment
-
33% straight line

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.

 
2.3

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.

 
2.4

Creditors

Short term creditors are measured at the transaction price.

  
2.5

Financial Instruments

The Compnay 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. 

Page 3

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 2).

Page 4

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Taxation



Factors affecting tax charge for the year

The tax assessed for the year is the same as (2021 - the same as) the standard rate of corporation tax in the UK of 19% (2021 - 19%) as set out below:

2022
2021
£
£


Loss on ordinary activities before tax
(12,613)
(4,399)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2021 - 19%)
(2,396)
(836)

Effects of:


Utilisation of tax losses
2,396
836

Total tax charge for the year
-
-


Factors that may affect future tax charges

At the year end the company had £688,066 of unused trading losses. No deferred tax asset was recognised in respect of this. 


5.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 January 2022
5,960



At 31 December 2022

5,960



Depreciation


At 1 January 2022
5,710



At 31 December 2022

5,710



Net book value



At 31 December 2022
250



At 31 December 2021
250

Page 5

 
DOLPHIN PROPERTY (MANAGEMENT) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Accruals and deferred income
1,213
1,200

1,213
1,200



Page 6