Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falsetrue2true2022-12-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12312824 2022-12-01 2023-11-30 12312824 2021-12-01 2022-11-30 12312824 2023-11-30 12312824 2022-11-30 12312824 c:Director1 2022-12-01 2023-11-30 12312824 d:CurrentFinancialInstruments 2023-11-30 12312824 d:CurrentFinancialInstruments 2022-11-30 12312824 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12312824 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12312824 d:ShareCapital 2023-11-30 12312824 d:ShareCapital 2022-11-30 12312824 c:FRS102 2022-12-01 2023-11-30 12312824 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12312824 c:FullAccounts 2022-12-01 2023-11-30 12312824 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 12312824









DZPM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DZPM LIMITED
REGISTERED NUMBER: 12312824

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
18,127
514

Cash at bank and in hand
  
182,667
99,644

  
200,794
100,158

Creditors: amounts falling due within one year
 5 
(200,694)
(100,058)

Net current assets
  
 
 
100
 
 
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

Shareholders funds'
  
100
100


Page 1

 
DZPM LIMITED
REGISTERED NUMBER: 12312824
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

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 and delivered 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 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 by: 




I J Desmond
Director

Date: 28 August 2024

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

Page 2

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

1.


General information

DZPM Limited is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number 12312824). The registered office address is 58 Weir Road, London, SW19 8UG. 
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 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 following principal accounting policies have been applied:

 
2.2

Going concern

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast doubt on the Company's ability to continue as a going concern.

 
2.3

Turnover

Turnover 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. Turnover 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

Turnover 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

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

2.Accounting policies (continued)

 
2.4

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument. 
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.
Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

 
2.5

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.

 
2.6

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 2 (2022 - 2).

Page 4

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

4.


Debtors

2023
2022
£
£


Other debtors
18,127
514



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,228
3,216

Other taxation and social security
9,493
-

Other creditors
184,399
69,493

Accruals and deferred income
4,574
27,349

200,694
100,058



6.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.


7.


Controlling party

The directors do not consider there to be an ultimate controlling party.

 
Page 5