Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30false2022-05-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04874656 2022-05-01 2023-04-30 04874656 2021-05-01 2022-04-30 04874656 2023-04-30 04874656 2022-04-30 04874656 c:Director1 2022-05-01 2023-04-30 04874656 d:CurrentFinancialInstruments 2023-04-30 04874656 d:CurrentFinancialInstruments 2022-04-30 04874656 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04874656 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 04874656 d:ShareCapital 2023-04-30 04874656 d:ShareCapital 2022-04-30 04874656 d:RetainedEarningsAccumulatedLosses 2023-04-30 04874656 d:RetainedEarningsAccumulatedLosses 2022-04-30 04874656 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 04874656 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-04-30 04874656 c:FRS102 2022-05-01 2023-04-30 04874656 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 04874656 c:FullAccounts 2022-05-01 2023-04-30 04874656 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 04874656 d:Subsidiary1 2022-05-01 2023-04-30 04874656 d:Subsidiary1 1 2022-05-01 2023-04-30 04874656 2 2022-05-01 2023-04-30 04874656 6 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 04874656









DISDALE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
DISDALE HOLDINGS LIMITED
REGISTERED NUMBER: 04874656

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
900,100
900,100

  
900,100
900,100

Current assets
  

Debtors: amounts falling due within one year
 5 
1,238,219
1,225,375

Cash at bank and in hand
 6 
322,158
286,234

  
1,560,377
1,511,609

Creditors: amounts falling due within one year
 7 
(609,036)
(560,280)

Net current assets
  
 
 
951,341
 
 
951,329

Total assets less current liabilities
  
1,851,441
1,851,429

  

Net assets
  
1,851,441
1,851,429


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,851,341
1,851,329

  
1,851,441
1,851,429


Page 1

 
DISDALE HOLDINGS LIMITED
REGISTERED NUMBER: 04874656
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2023

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 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 on 6 December 2023.




................................................
Terence Disdale
Director

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

Page 2

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Disdale Holdings Limited is a private Company limited by shares and incorporated in England and Wales. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 
The principal activity of the Company is that of a holding Company and property investment.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 3

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.6

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

4.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 May 2022
100
900,000
900,100



At 30 April 2023
100
900,000
900,100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Terence Disdale Design Limited
England & Wales
Ordinary
100%

The aggregate of the share capital and reserves as at 30 April 2023 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:

Name

Terence Disdale Design Limited


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1,238,105
1,224,850

Prepayments and accrued income
114
525

1,238,219
1,225,375


Page 5

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
322,158
286,234

322,158
286,234



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
13,999
239

Amounts owed to group undertakings
594,940
559,846

Accruals and deferred income
97
195

609,036
560,280



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
322,158
286,234




Financial assets measured at fair value through profit or loss comprise cash and cash equivalents.

 
Page 6