Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302022-07-01falseConstruction11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12063925 2022-07-01 2023-09-30 12063925 2021-07-01 2022-06-30 12063925 2023-09-30 12063925 2022-06-30 12063925 c:Director1 2022-07-01 2023-09-30 12063925 d:FurnitureFittings 2022-07-01 2023-09-30 12063925 d:FurnitureFittings 2023-09-30 12063925 d:FurnitureFittings 2022-06-30 12063925 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-07-01 2023-09-30 12063925 d:CurrentFinancialInstruments 2023-09-30 12063925 d:CurrentFinancialInstruments 2022-06-30 12063925 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12063925 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12063925 d:ShareCapital 2023-09-30 12063925 d:ShareCapital 2022-06-30 12063925 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-09-30 12063925 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-06-30 12063925 c:FRS102 2022-07-01 2023-09-30 12063925 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-09-30 12063925 c:FullAccounts 2022-07-01 2023-09-30 12063925 c:PrivateLimitedCompanyLtd 2022-07-01 2023-09-30 12063925 e:PoundSterling 2022-07-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 12063925









D BURT PROJECTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2023

 
D BURT PROJECTS LIMITED
REGISTERED NUMBER: 12063925

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

30 September
30 June
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,288
2,059

  
2,288
2,059

Current assets
  

Debtors: amounts falling due within one year
 5 
7,008
6,522

Cash at bank and in hand
 6 
9,843
8,912

  
16,851
15,434

Creditors: amounts falling due within one year
 7 
(19,039)
(17,393)

Net current liabilities
  
 
 
(2,188)
 
 
(1,959)

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


Page 1

 
D BURT PROJECTS LIMITED
REGISTERED NUMBER: 12063925
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 period 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 17 April 2024.




................................................
D A Burt
Director

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

Page 2

 
D BURT PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

The Company is a private company limited by its share capital and incorporated in England and Wales. The principal activity of the company throughout the period was that of consultancy.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
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.

Page 3

 
D BURT PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
reducing balance

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.

 
2.5

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 has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Page 4

 
D BURT PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
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 period was 1 (2022 - 1).


4.


Tangible fixed assets







Fixtures and fittings

£



Cost or valuation


At 1 July 2022
3,485


Additions
800



At 30 September 2023

4,285



Depreciation


At 1 July 2022
1,426


Charge for the period on owned assets
571



At 30 September 2023

1,997



Net book value



At 30 September 2023
2,288



At 30 June 2022
2,059

Page 5

 
D BURT PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

5.


Debtors

30 September
30 June
2023
2022
£
£


Trade debtors
-
5,285

Other debtors
7,008
1,237

7,008
6,522


Included in other debtors due within one year is a loan to D A Burt, the director, amounting to £7,008 (2022 - £1,237).




6.


Cash and cash equivalents

30 September
30 June
2023
2022
£
£

Cash at bank and in hand
9,843
8,912

9,843
8,912



7.


Creditors: Amounts falling due within one year

30 September
30 June
2023
2022
£
£

Payments received on account
8,896
8,896

Corporation tax
8,847
7,273

Accruals and deferred income
1,296
1,224

19,039
17,393


Page 6

 
D BURT PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

8.


Financial instruments

30 September
30 June
2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
9,843
8,912




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Related party transactions

During the year the Company made net transactions of £Nil (2022 - £23,796) with Complete Interior Services Limited, a company in which D Burt, a director, is also a director and shareholder. At the year end Complete Interior Services Limited owed the Company £Nil (2022 -  £Nil).


10.


Controlling party

The Company is controlled by the director, D A Burt, by virtue of his shareholding as described in the Directors' report.

 
Page 7