Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalsefalsefalse2022-12-01No description of principal activity11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11694301 2022-12-01 2023-11-30 11694301 2021-12-01 2022-11-30 11694301 2023-11-30 11694301 2022-11-30 11694301 c:Director1 2022-12-01 2023-11-30 11694301 d:CurrentFinancialInstruments 2023-11-30 11694301 d:CurrentFinancialInstruments 2022-11-30 11694301 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11694301 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 11694301 d:ShareCapital 2023-11-30 11694301 d:ShareCapital 2022-11-30 11694301 d:RetainedEarningsAccumulatedLosses 2023-11-30 11694301 d:RetainedEarningsAccumulatedLosses 2022-11-30 11694301 c:FRS102 2022-12-01 2023-11-30 11694301 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11694301 c:FullAccounts 2022-12-01 2023-11-30 11694301 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11694301 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 11694301










DELLANTE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023



 
DELLANTE LIMITED
REGISTERED NUMBER: 11694301

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
8
8

Cash at bank and in hand
  
21,604
23,431

  
21,612
23,439

Creditors: amounts falling due within one year
 5 
(20,061)
(18,437)

Net current assets
  
 
 
1,551
 
 
5,002

Total assets less current liabilities
  
1,551
5,002

  

Net assets
  
1,551
5,002


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
1,550
5,001

  
1,551
5,002


Page 1

 
DELLANTE LIMITED
REGISTERED NUMBER: 11694301
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 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 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 30 July 2024.




D Yurchanka
Director

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

Page 2

 
DELLANTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.4

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.

 
1.5

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.

Page 3

 
DELLANTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)

 
1.6

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.

 
1.7

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.


General information

Dellante Limited is a private company, limited by shares and incorporated in England.
Its registered number is:  11694301
Its Registered Office is situated at:
The Third Floor
207 Regent Street
London
W1B 3HH


3.


Employees

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

Page 4

 
DELLANTE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Debtors

2023
2022
£
£


Other debtors
8
8

8
8



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
4
-

Trade creditors
18,193
18,257

Other creditors
1,864
180

20,061
18,437


 
Page 5