Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31true2022-08-01No description of principal activityfalse33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09142570 2022-08-01 2023-07-31 09142570 2021-08-01 2022-07-31 09142570 2023-07-31 09142570 2022-07-31 09142570 c:Director1 2022-08-01 2023-07-31 09142570 d:CurrentFinancialInstruments 2023-07-31 09142570 d:CurrentFinancialInstruments 2022-07-31 09142570 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09142570 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 09142570 d:ShareCapital 2023-07-31 09142570 d:ShareCapital 2022-07-31 09142570 d:SharePremium 2023-07-31 09142570 d:SharePremium 2022-07-31 09142570 d:RetainedEarningsAccumulatedLosses 2023-07-31 09142570 d:RetainedEarningsAccumulatedLosses 2022-07-31 09142570 c:OrdinaryShareClass1 2022-08-01 2023-07-31 09142570 c:OrdinaryShareClass1 2023-07-31 09142570 c:OrdinaryShareClass1 2022-07-31 09142570 c:FRS102 2022-08-01 2023-07-31 09142570 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09142570 c:FullAccounts 2022-08-01 2023-07-31 09142570 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09142570 2 2022-08-01 2023-07-31 09142570 6 2022-08-01 2023-07-31 09142570 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09142570










DUTTON WARD LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023



 
DUTTON WARD LIMITED
REGISTERED NUMBER: 09142570

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
366,250
366,250

  
366,250
366,250

Current assets
  

Debtors
 5 
1,250
1,250

Cash at bank and in hand
 6 
285
585

  
1,535
1,835

Creditors: amounts falling due within one year
 7 
(77,518)
(75,166)

Net current liabilities
  
 
 
(75,983)
 
 
(73,331)

Total assets less current liabilities
  
290,267
292,919

  

Net assets
  
290,267
292,919


Capital and reserves
  

Called up share capital 
 8 
5,000
5,000

Share premium account
  
312,500
312,500

Profit and loss account
  
(27,233)
(24,581)

  
290,267
292,919


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.

Page 1

 
DUTTON WARD LIMITED
REGISTERED NUMBER: 09142570

BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023

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: 


Mr R L Ward
Director

Date: 31 January 2024

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

Page 2

 
DUTTON WARD LIMITED
 

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

1.


General information

The Company is a private company, limited by share capital and incorporated in England and Wales.
The registered office and principal place of buiness is: Lindenmuth House, 37 Lindenmuth Way, Greenham Business Park, Newbury, Berkshire, RG19 6HW.

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

Interest income

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

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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 balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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
Page 3

 
DUTTON WARD LIMITED
 

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

2.Accounting policies (continued)


2.8
Financial instruments (continued)

third parties, loans to related parties and investments in ordinary share.

 
2.9

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.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2022
366,250



At 31 July 2023
366,250




Page 4

 
DUTTON WARD LIMITED
 

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

5.


Debtors


2023
2022
£
£



Other debtors
1,250
1,250

1,250
1,250



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
285
585

285
585



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
74,453
74,501

Accruals and deferred income
3,065
665

77,518
75,166



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



500,000 (2022 - 500,000) Ordinary shares of £0.01 each
5,000
5,000



Page 5