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Registered number: 14299826










DL NOMINEE LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 27 JANUARY 2024

 
DL NOMINEE LIMITED
REGISTERED NUMBER: 14299826

BALANCE SHEET
AS AT 27 JANUARY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1

  
1

Creditors: amounts falling due within one year
 5 
(12,350)

Net current (liabilities)/assets
  
 
 
(12,349)

Total assets less current liabilities
  
(12,349)

  

Net (liabilities)/assets
  
(12,349)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(12,350)

  
(12,349)


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 25 July 2024.




Daniel Rubin
Director

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

Page 1

 
DL NOMINEE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 27 JANUARY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 16 August 2022
1
-
1



Loss for the period
-
(12,350)
(12,350)
Total comprehensive income for the period
-
(12,350)
(12,350)


At 27 January 2024
1
(12,350)
(12,349)

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

Page 2

 
DL NOMINEE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

1.


General information

DL Nominee Limited is a company limited by shares incorporated in England and Wales. The registered office and principal trading address is 4th Floor, The White Building, 11 Evesham Street, London, W11 4AJ.

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 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.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the Company is able to meet its obligations as they fall due for the foreseeable future. In adopting the going concern basis for preparing the financial statements, the Directors have considered the business activities as well as the Company's principal risks and uncertainties.
Management has prepared forecasts to model the business including profit and cash projections for the next three years. They have also performed a formal review of the headroom against banking covenants. As a result of this process, the Directors believe that the group can generate sufficient profitability and has sufficient cashflow liquidity available to meet the covenant and all liabilities as they fall due for the next 12 months.
The Company therefore continues to adopt the going concern basis in the financial statements.

 
2.3

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.

 
2.4

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.

 
2.5

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.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Page 3

 
DL NOMINEE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

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.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 4

 
DL NOMINEE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.


4.


Debtors

2024
£


Called up share capital not paid
1

1



5.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
12,350

12,350



6.


Related party transactions

The company has taken advantage of the exemption in FRS 102, paragraph 33.1.A 'Related party
disclosures' whereby it has not disclosed transactions with any wholly owned subsidiary undertakings.


7.


Control

At period end the immediate parent undertaking is Dune Topco Limited, a company registered in England
and Wales and the ultimate controlling parties are Daniel and Anne Rubin, directors.
The largest group in which the results of the Company are consolidated is that headed by Dune Topco
Limited. The consolidated financial statements of the group are available to the public and may be
obtained from 4th Floor, The White Building, 11 Evesham Street London, W11 4AJ.


8.


Auditors' information

The auditors' report on the financial statements for the period ended 27 January 2024 was unqualified.

The audit report was signed on 25 July 2024 by Shilen Manek ACA, FCCA (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.

Page 5