Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-312022-06-01truefalseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13409446 2022-06-01 2023-05-31 13409446 2021-05-19 2022-05-31 13409446 2023-05-31 13409446 2022-05-31 13409446 c:Director1 2022-06-01 2023-05-31 13409446 d:ShareCapital 2023-05-31 13409446 d:ShareCapital 2022-05-31 13409446 d:RetainedEarningsAccumulatedLosses 2023-05-31 13409446 d:RetainedEarningsAccumulatedLosses 2022-05-31 13409446 c:FRS102 2022-06-01 2023-05-31 13409446 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 13409446 c:FullAccounts 2022-06-01 2023-05-31 13409446 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 13409446 6 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure
Company registration number: 13409446







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2023


D P NEWTON LIMITED






































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D P NEWTON LIMITED
REGISTERED NUMBER:13409446



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
308,590
198,390

  
308,590
198,390

Current assets
  

Debtors
  
1
1

  
1
1

Total assets less current liabilities
  
 
 
308,591
 
 
198,391

  

Net assets
  
308,591
198,391


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
308,590
198,390

  
308,591
198,391


The director considers 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 director acknowledges his 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 26 March 2024.




D P Newton
Director

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

Page 1

 


D P NEWTON LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

D P Newton Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The comparative period is for the the period 19 May 2021 to 31 May 2022. The director has chosen a 31 May reporting date following the incorporation of the company and the extended comparative period should be considered when reviewing the financial statements.
The presentation currency of the financial statements is the Pound Sterling (£).

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

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.5

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.


3.


Employees

The average number of employees during the year was 1 (2022 - 1).

Page 2

 


D P NEWTON LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 June 2022
198,390


Additions
110,200



At 31 May 2023
308,590




Page 3