Caseware UK (AP4) 2022.0.179 2022.0.179 2024-02-292024-02-29false2023-03-01No description of principal activity94truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08883958 2023-03-01 2024-02-29 08883958 2022-03-01 2023-02-28 08883958 2024-02-29 08883958 2023-02-28 08883958 c:Director2 2023-03-01 2024-02-29 08883958 d:PlantMachinery 2023-03-01 2024-02-29 08883958 d:MotorVehicles 2023-03-01 2024-02-29 08883958 d:MotorVehicles 2024-02-29 08883958 d:MotorVehicles 2023-02-28 08883958 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08883958 d:FurnitureFittings 2023-03-01 2024-02-29 08883958 d:FurnitureFittings 2024-02-29 08883958 d:FurnitureFittings 2023-02-28 08883958 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08883958 d:ComputerEquipment 2023-03-01 2024-02-29 08883958 d:ComputerEquipment 2024-02-29 08883958 d:ComputerEquipment 2023-02-28 08883958 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08883958 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 08883958 d:CurrentFinancialInstruments 2024-02-29 08883958 d:CurrentFinancialInstruments 2023-02-28 08883958 d:Non-currentFinancialInstruments 2024-02-29 08883958 d:Non-currentFinancialInstruments 2023-02-28 08883958 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 08883958 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 08883958 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 08883958 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 08883958 d:ShareCapital 2024-02-29 08883958 d:ShareCapital 2023-02-28 08883958 d:RetainedEarningsAccumulatedLosses 2024-02-29 08883958 d:RetainedEarningsAccumulatedLosses 2023-02-28 08883958 c:FRS102 2023-03-01 2024-02-29 08883958 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 08883958 c:FullAccounts 2023-03-01 2024-02-29 08883958 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company registration number: 08883958







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
29 FEBRUARY 2024


DX CARING SERVICES LIMITED






































img56f3.png                        

 


DX CARING SERVICES LIMITED
REGISTERED NUMBER:08883958



STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
41,773
4,607

  
41,773
4,607

Current assets
  

Debtors: amounts falling due within one year
 5 
42,413
31,449

Cash at bank and in hand
 6 
240,186
103,444

  
282,599
134,893

Creditors: amounts falling due within one year
 7 
(88,362)
(49,356)

Net current assets
  
 
 
194,237
 
 
85,537

Total assets less current liabilities
  
236,010
90,144

Creditors: amounts falling due after more than one year
  
(9,167)
(12,500)

Provisions for liabilities
  

Other provisions
  
(7,937)
-

  
 
 
(7,937)
 
 
-

Net assets
  
218,906
77,644


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
218,806
77,544

  
218,906
77,644


Page 1

 


DX CARING SERVICES LIMITED
REGISTERED NUMBER:08883958


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

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 by: 




................................................
Dominic Xavier Mandeya
Director

Date: 10 April 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


DX CARING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

DX Caring Services 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 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


DX CARING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.3

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

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:

Plant and machinery
-
25% on cost and 20% on cost

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.

Page 4

 


DX CARING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

 
2.6

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the companys statement of financial position when the company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 4).

Page 5

 


DX CARING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 March 2023
3,700
-
1,240
4,940


Additions
33,250
8,940
-
42,190


Disposals
(2,600)
-
-
(2,600)



At 29 February 2024

34,350
8,940
1,240
44,530



Depreciation


At 1 March 2023
255
-
78
333


Charge for the year on owned assets
961
1,390
310
2,661


Disposals
(237)
-
-
(237)



At 29 February 2024

979
1,390
388
2,757



Net book value



At 29 February 2024
33,371
7,550
852
41,773



At 28 February 2023
3,445
-
1,162
4,607


5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
17,995
20,952

Other debtors
90
1,100

Prepayments and accrued income
24,328
9,397

42,413
31,449


Page 6

 


DX CARING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
240,186
103,444

240,186
103,444



7.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
3,333
3,333

Trade creditors
360
1,688

Corporation tax
46,059
18,028

Other taxation and social security
4,632
986

Other creditors
31,567
23,851

Accruals and deferred income
2,411
1,470

88,362
49,356



8.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
9,167
12,500

9,167
12,500



9.


Transactions with directors

During the year, transactions of £7,647 (2023: £9,144) increased the amount owed to the directors by the company. This loan is free of interest and repayable on demand.

 
Page 7