Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true2023-01-01Retail sale of hardware, paints and glass in specialised storestruetrue06 09104256 2023-01-01 2023-12-31 09104256 2022-01-01 2022-12-31 09104256 2023-12-31 09104256 2022-12-31 09104256 c:Director1 2023-01-01 2023-12-31 09104256 d:CurrentFinancialInstruments 2023-12-31 09104256 d:CurrentFinancialInstruments 2022-12-31 09104256 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09104256 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09104256 d:ShareCapital 2023-12-31 09104256 d:ShareCapital 2022-12-31 09104256 d:RetainedEarningsAccumulatedLosses 2023-12-31 09104256 d:RetainedEarningsAccumulatedLosses 2022-12-31 09104256 c:EntityHasNeverTraded 2023-01-01 2023-12-31 09104256 c:FRS102 2023-01-01 2023-12-31 09104256 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09104256 c:FullAccounts 2023-01-01 2023-12-31 09104256 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09104256 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09104256










S J DIXON CARVER LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
S J DIXON CARVER LIMITED
REGISTERED NUMBER: 09104256

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
-
29,534

  
-
29,534

Creditors: amounts falling due within one year
 4 
(300)
(300)

Net current (liabilities)/assets
  
 
 
(300)
 
 
29,234

Total assets less current liabilities
  
(300)
29,234

  

Net (liabilities)/assets
  
(300)
29,234


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(1,300)
28,234

  
(300)
29,234


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 5 August 2024.

H J Carver
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
S J DIXON CARVER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

S J Dixon Carver Limited is a private company limited by shares, incorporated in England & Wales under the Companies Act 2006. The address of the registered office is Littles Lane, Wolverhampton, West Midlands, WV1 1JY. The Company registration number is 09104256 and the principal activity of the Company is the supply of decorating products.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Going concern

During the prior year the assets and business of the Company were transferred to Carver (Wolverhampton) Limited, the Company's parent. The Company is not likely to trade in future periods.
After considering the above, the directors have concluded that it is appropriate to continue to adopt the going concern basis of accounting in preparing these financial statements.

 
2.3

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

 
S J DIXON CARVER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

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

 
2.5

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.

 
2.6

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.

 
2.7

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 0 (2022 - 6).


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
300
300

300
300


Page 3

 
S J DIXON CARVER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Related party transactions

The Company has taken advantage of the exemption under FRS102 not to disclose transactions with wholly owned group companies.


6.


Controlling party

The company is owned by Carver (Wolverhampton) Limited, a company incorporated in England, which owns 100% of the called up share capital.
The company is controlled by Carver Holdings Limited, a company incorporated in England, which owns 100% of the called up share capital of Carver (Wolverhampton) Limited.
Copies of the Carver Holdings Limited Group accounts can be obtained from Companies House or its registered office which is located at Littles Lane, Wolverhampton, United Kingdom, WV1 1JY.

 
Page 4