Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-282024-02-28true1true2023-03-01falseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08387446 2023-03-01 2024-02-28 08387446 2022-03-01 2023-02-28 08387446 2024-02-28 08387446 2023-02-28 08387446 c:Director1 2023-03-01 2024-02-28 08387446 d:ComputerEquipment 2023-03-01 2024-02-28 08387446 d:ComputerEquipment 2024-02-28 08387446 d:ComputerEquipment 2023-02-28 08387446 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 08387446 d:CurrentFinancialInstruments 2024-02-28 08387446 d:CurrentFinancialInstruments 2023-02-28 08387446 d:Non-currentFinancialInstruments 2024-02-28 08387446 d:Non-currentFinancialInstruments 2023-02-28 08387446 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-28 08387446 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 08387446 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-28 08387446 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 08387446 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-02-28 08387446 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-02-28 08387446 d:ShareCapital 2024-02-28 08387446 d:ShareCapital 2023-02-28 08387446 d:RetainedEarningsAccumulatedLosses 2024-02-28 08387446 d:RetainedEarningsAccumulatedLosses 2023-02-28 08387446 c:FRS102 2023-03-01 2024-02-28 08387446 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 08387446 c:FullAccounts 2023-03-01 2024-02-28 08387446 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 08387446 e:PoundSterling 2023-03-01 2024-02-28 iso4217:GBP xbrli:pure
Company registration number: 08387446







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2024


DMO SITE LOGISTICS LIMITED






































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DMO SITE LOGISTICS LIMITED
REGISTERED NUMBER:08387446



STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
669
-

  
669
-

Current assets
  

Debtors: amounts falling due within one year
 5 
54,365
88,016

Cash at bank and in hand
 6 
2,431
5,741

  
56,796
93,757

Creditors: amounts falling due within one year
 7 
(31,700)
(64,309)

Net current assets
  
 
 
25,096
 
 
29,448

Total assets less current liabilities
  
25,765
29,448

Creditors: amounts falling due after more than one year
  
(24,837)
(29,339)

  

Net assets
  
928
109


Capital and reserves
  

Called up share capital 
  
15
15

Profit and loss account
  
913
94

  
928
109


Page 1

 


DMO SITE LOGISTICS LIMITED
REGISTERED NUMBER:08387446


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2024

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 by: 




................................................
D M O'Connell
Director

Date: 1 August 2024

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

Page 2

 


DMO SITE LOGISTICS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1.


General information

DMO Site Logistics 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 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 financial statements are no longer being prepared on a going concern basis. This determination has been made due to the company ceasing to trade following the year end. The director will continue to financially support the company in order to pay down its liabilities as appropriate.

 
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:

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

 


DMO SITE LOGISTICS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

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 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.

 
2.5

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:

Computer equipment
-
over a 3 year period

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

Financial instruments

Financial instruments are recognised in the Company's 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 1 (2023 - 1).

Page 4

 


DMO SITE LOGISTICS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
708



At 28 February 2024

708



Depreciation


Charge for the year on owned assets
39



At 28 February 2024

39



Net book value



At 28 February 2024
669



At 28 February 2023
-


5.


Debtors

2024
2023
£
£


Trade debtors
4,451
37,524

Other debtors
36,393
18,553

Prepayments and accrued income
13,521
31,939

54,365
88,016



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,431
5,741

2,431
5,741


Page 5

 


DMO SITE LOGISTICS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,786
3,786

Trade creditors
2,747
29,381

Amounts owed to other participating interests
21,720
21,720

Corporation tax
19,862
17,039

Other creditors
(18,805)
(9,167)

Accruals and deferred income
2,390
1,550

31,700
64,309



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,837
29,339

24,837
29,339



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
3,786
3,786


3,786
3,786

Amounts falling due 1-2 years

Bank loans
24,837
29,339


24,837
29,339



28,623
33,125



10.


Transactions with directors

At the balance sheet date the director owed £25,525 to the company. The maximum balance outstanding in the year was £25,525. The balance is being repaid after the year end.

Page 6

 


DMO SITE LOGISTICS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

11.


Related party transactions

There has been no movement on the balance owed to related parties. The balance remains at £21,720 and free of any interest.

 
Page 7