Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-312022-08-01falseproviding services to individuals with Dementia0truetruefalse0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13494154 2022-08-01 2023-07-31 13494154 2021-07-05 2022-07-31 13494154 2023-07-31 13494154 2022-07-31 13494154 c:Director1 2022-08-01 2023-07-31 13494154 d:OfficeEquipment 2022-08-01 2023-07-31 13494154 d:OfficeEquipment 2023-07-31 13494154 d:OfficeEquipment 2022-07-31 13494154 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 13494154 d:CurrentFinancialInstruments 2023-07-31 13494154 d:CurrentFinancialInstruments 2022-07-31 13494154 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13494154 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13494154 d:ShareCapital 2023-07-31 13494154 d:ShareCapital 2022-07-31 13494154 d:RetainedEarningsAccumulatedLosses 2023-07-31 13494154 d:RetainedEarningsAccumulatedLosses 2022-07-31 13494154 c:OrdinaryShareClass1 2022-08-01 2023-07-31 13494154 c:OrdinaryShareClass1 2023-07-31 13494154 c:OrdinaryShareClass1 2022-07-31 13494154 c:FRS102 2022-08-01 2023-07-31 13494154 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13494154 c:FullAccounts 2022-08-01 2023-07-31 13494154 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 13494154 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13494154









DEMENTIA COMPASS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
DEMENTIA COMPASS LIMITED
REGISTERED NUMBER: 13494154

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
565
-

  
565
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
-
350

Cash at bank and in hand
  
3,202
10,526

  
3,202
10,876

Creditors: amounts falling due within one year
 6 
(17,378)
(15,629)

  

NET LIABILITIES
  
(13,611)
(4,753)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(13,612)
(4,754)

  
(13,611)
(4,753)


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 profit and loss account 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.




E Hoffmann
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
DEMENTIA COMPASS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


GENERAL INFORMATION

Dementia Compass Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 23 Marvell Green, Meldreth, Royston, Cambridgeshire, England, SG8 6GN.
The Company's functional and presentational currency is GBP.

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

GOING CONCERN

The Company incurred a loss for the period and had net liabilities of £13,611 as at 31 July 2023. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from its directors to provide sufficient funds to enable it to meet its liabilities as they fall due.

 
2.3

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 Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
DEMENTIA COMPASS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

TURNOVER

Donation income is recognised as the fair value of the consideration received and is recognised based on receipt.
Consultancy income comprises revenue recognised by the Company in respect of training and consultancy services supplied during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on invoice date. Invoices are raised immediately on completion of the work.

 
2.5

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:

Office equipment
-
20%

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.

 
2.6

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.

 
2.7

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.

 
2.8

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

 
DEMENTIA COMPASS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

3.


EMPLOYEES




The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST


Additions
640



At 31 July 2023

640



DEPRECIATION


Charge for the year on owned assets
75



At 31 July 2023

75



NET BOOK VALUE



At 31 July 2023
565



At 31 July 2022
-


5.


DEBTORS

2023
2022
£
£


Trade debtors
-
350


Page 4

 
DEMENTIA COMPASS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
1,989
360

Other creditors
13,139
13,139

Accruals
2,250
2,130

17,378
15,629



7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 - 100) Ordinary shares of £0.01 each
1
1


 
Page 5