Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30No description of principal activity2022-07-01false33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13457375 2022-07-01 2023-06-30 13457375 2021-06-15 2022-06-30 13457375 2023-06-30 13457375 2022-06-30 13457375 c:Director1 2022-07-01 2023-06-30 13457375 d:Buildings 2022-07-01 2023-06-30 13457375 d:Buildings 2023-06-30 13457375 d:Buildings 2022-06-30 13457375 d:Buildings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13457375 d:LandBuildings 2023-06-30 13457375 d:LandBuildings 2022-06-30 13457375 d:OfficeEquipment 2022-07-01 2023-06-30 13457375 d:OfficeEquipment 2023-06-30 13457375 d:OfficeEquipment 2022-06-30 13457375 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13457375 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13457375 d:CurrentFinancialInstruments 2023-06-30 13457375 d:CurrentFinancialInstruments 2022-06-30 13457375 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13457375 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 13457375 d:ShareCapital 2023-06-30 13457375 d:ShareCapital 2022-06-30 13457375 d:RetainedEarningsAccumulatedLosses 2023-06-30 13457375 d:RetainedEarningsAccumulatedLosses 2022-06-30 13457375 c:FRS102 2022-07-01 2023-06-30 13457375 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 13457375 c:FullAccounts 2022-07-01 2023-06-30 13457375 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 13457375









DDH GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
DDH GROUP LIMITED
REGISTERED NUMBER: 13457375

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
293,360
224

  
293,360
224

Current assets
  

Cash at bank and in hand
  
1,868
59,311

  
1,868
59,311

Creditors: amounts falling due within one year
  
(462,991)
(71,097)

Net current liabilities
  
 
 
(461,123)
 
 
(11,786)

Total assets less current liabilities
  
(167,763)
(11,562)

  

Net liabilities
  
(167,763)
(11,562)


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
(167,766)
(11,565)

  
(167,763)
(11,562)


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 1 November 2023.




Sam Hesami
Page 1

 
DDH GROUP LIMITED
REGISTERED NUMBER: 13457375
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
DDH GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

DDH Group Ltd is a private company limited by shares in the United Kingdom, registered number 13457375. It's registered office is Manor House, 35 St. Thomas's Road, Chorley, PR7 1HP.
During the period, its principal activity was that of other letting and operating of own or leased real estate.

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
Office equipment
-
20%

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.

 
2.4

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.

Page 3

 
DDH GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Freehold property
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2022
-
280
280


Additions
293,192
-
293,192



At 30 June 2023

293,192
280
293,472



Depreciation


At 1 July 2022
-
56
56


Charge for the year on owned assets
-
56
56



At 30 June 2023

-
112
112



Net book value



At 30 June 2023
293,192
168
293,360



At 30 June 2022
-
224
224




The net book value of land and buildings may be further analysed as follows:


2023
2022
£
£

Freehold
293,192
-

293,192
-


Page 4

 
DDH GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,868
59,311

1,868
59,311



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
20,000
-

Trade creditors
1,200
-

Other creditors
440,591
69,897

Accruals and deferred income
1,200
1,200

462,991
71,097


 
Page 5