Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-302023-12-30true3falseNo description of principal activity2022-12-313trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02946577 2022-12-31 2023-12-30 02946577 2021-12-31 2022-12-30 02946577 2023-12-30 02946577 2022-12-30 02946577 c:Director1 2022-12-31 2023-12-30 02946577 d:CurrentFinancialInstruments 2023-12-30 02946577 d:CurrentFinancialInstruments 2022-12-30 02946577 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-30 02946577 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-30 02946577 d:ShareCapital 2023-12-30 02946577 d:ShareCapital 2022-12-30 02946577 d:SharePremium 2023-12-30 02946577 d:SharePremium 2022-12-30 02946577 d:CapitalRedemptionReserve 2023-12-30 02946577 d:CapitalRedemptionReserve 2022-12-30 02946577 d:RetainedEarningsAccumulatedLosses 2023-12-30 02946577 d:RetainedEarningsAccumulatedLosses 2022-12-30 02946577 c:OrdinaryShareClass1 2022-12-31 2023-12-30 02946577 c:OrdinaryShareClass1 2023-12-30 02946577 c:OrdinaryShareClass1 2022-12-30 02946577 c:OrdinaryShareClass2 2022-12-31 2023-12-30 02946577 c:OrdinaryShareClass2 2023-12-30 02946577 c:OrdinaryShareClass2 2022-12-30 02946577 c:FRS102 2022-12-31 2023-12-30 02946577 c:AuditExempt-NoAccountantsReport 2022-12-31 2023-12-30 02946577 c:FullAccounts 2022-12-31 2023-12-30 02946577 c:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 02946577 6 2022-12-31 2023-12-30 02946577 e:PoundSterling 2022-12-31 2023-12-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02946577










TDG HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 DECEMBER 2023

 
TDG HOLDINGS LIMITED
REGISTERED NUMBER: 02946577

BALANCE SHEET
AS AT 30 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
500,004
500,004

  
500,004
500,004

  

Creditors: amounts falling due within one year
 5 
(337,212)
(337,212)

Net current liabilities
  
 
 
(337,212)
 
 
(337,212)

Total assets less current liabilities
  
162,792
162,792

  

Net assets
  
162,792
162,792


Capital and reserves
  

Called up share capital 
 6 
13,107
13,107

Share premium account
  
125,886
125,886

Capital redemption reserve
  
8,235
8,235

Profit and loss account
  
15,564
15,564

  
162,792
162,792


Page 1

 
TDG HOLDINGS LIMITED
REGISTERED NUMBER: 02946577
    
BALANCE SHEET (CONTINUED)
AS AT 30 DECEMBER 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 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 11 September 2024.




................................................
J Hall MA, FCIS, FCMI
Director

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

Page 2

 
TDG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1.


GENERAL INFORMATION

The Company is a private Company limited by shares and is registered in England and Wales.  The  Company's registered office is Mill House, Haddricks Mill Road, Newcastle upon Tyne, NE3 1QL.  Its registered number is 02946577. The Company's principal activity is that of an investment holding company.

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 Company relies on its trading subsidiary for its day-to-day working capital requirements. The directors have satisfied themselves that the trading subsidiary will continue to be in a position to service its debts to loan providers for at least twelve months following the date these financial statements were approved by them. Accordingly these financial statements are properly prepared using the going concern basis of accounting.

 
2.3

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
TDG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



Cost or valuation


At 31 December 2022
500,004



At 30 December 2023
500,004





5.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
337,212
337,212

337,212
337,212


Page 4

 
TDG HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

6.


SHARE CAPITAL

2023
2022
£
£
Allotted, called up and fully paid



10,707 (2022 - 10,707) Ordinary Shares shares of £1.00 each
10,707
10,707
2,400 (2022 - 2,400) A Ordinary Shares shares of £1.00 each
2,400
2,400

13,107

13,107



7.


CONTINGENT LIABILITIES

Certain borrowings of a subsidiary undertaking, TDG Brand Communications Limited, are secured against the assets of the Company, as well as against the assets of the subsidiary, through a cross guarantee. 


8.


CONTROLLING PARTY

There is no controlling party. 

Page 5