Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31No description of principal activity22022-04-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11108676 2022-04-01 2023-03-31 11108676 2021-04-01 2022-03-31 11108676 2023-03-31 11108676 2022-03-31 11108676 c:Director1 2022-04-01 2023-03-31 11108676 c:Director2 2022-04-01 2023-03-31 11108676 c:RegisteredOffice 2022-04-01 2023-03-31 11108676 d:CurrentFinancialInstruments 2023-03-31 11108676 d:CurrentFinancialInstruments 2022-03-31 11108676 d:Non-currentFinancialInstruments 2023-03-31 11108676 d:Non-currentFinancialInstruments 2022-03-31 11108676 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11108676 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11108676 d:ShareCapital 2023-03-31 11108676 d:ShareCapital 2022-03-31 11108676 d:RetainedEarningsAccumulatedLosses 2023-03-31 11108676 d:RetainedEarningsAccumulatedLosses 2022-03-31 11108676 c:OrdinaryShareClass1 2022-04-01 2023-03-31 11108676 c:OrdinaryShareClass1 2023-03-31 11108676 c:OrdinaryShareClass1 2022-03-31 11108676 c:FRS102 2022-04-01 2023-03-31 11108676 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11108676 c:FullAccounts 2022-04-01 2023-03-31 11108676 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11108676









DAVID DEYONG & ASSOCIATES LTD (Previously known as NDL Group Holdings Limited)







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
DAVID DEYONG & ASSOCIATES LTD
 
 
COMPANY INFORMATION


Directors
S A Deyong 
N J Deyong 




Registered number
11108676



Registered office
124 Finchley Road

London

NW3 5JS




Accountants
Nyman Libson Paul LLP
Chartered Accountants

124 Finchley Road

London

NW3 5JS





 
DAVID DEYONG & ASSOCIATES LTD
 

CONTENTS



Page
Directors' Report
 
1
Balance Sheet
 
2
Notes to the Financial Statements
 
3 - 4


 
DAVID DEYONG & ASSOCIATES LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2023

The directors present their report and the financial statements for the year ended 31 March 2023.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who served during the year were:

S A Deyong 
N J Deyong 

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 8 March 2024 and signed on its behalf.
 





S A Deyong
Director

Page 1

 
DAVID DEYONG & ASSOCIATES LTD
REGISTERED NUMBER: 11108676

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors due after more than one year
 4 
100
100

Cash at bank and in hand
  
3,284
-

  
3,384
100

Creditors due within one year
  
(11,026)
-

  

Net (liabilities)/assets
  
(7,642)
100


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(7,742)
-

  
(7,642)
100


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 8 March 2024.




S A Deyong
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
DAVID DEYONG & ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

David Deyong & Associates Ltd, previously known as NDL Group Holdings Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS.

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

The directors continued to support the company by meeting its debts as they fall due. The company therefore continues to adopt the going concern basis in preparing its financial statements.

  
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.


3.


Employees

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

Page 3

 
DAVID DEYONG & ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Debtors


Due after more than one year

Other debtors
100
100

100
100



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
3,284
-

3,284
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other Creditors
11,026
-

11,026
-



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Called up share capital shares of £1.00 each
100
100



8.


Related party transactions

During the period a loan was provided by Blue Peak Enterprises Ltd, a company which Nick J Deyong is director totalling £10,000 (£Nil - 2022) 

 
Page 4