Four Dozen Limited 09743861 false 2023-05-01 2023-12-31 2023-12-31 The principal activity of the company is that of the provision of care services to the residents of the Portsmouth area. Digita Accounts Production Advanced 6.30.9574.0 true false true 09743861 2023-05-01 2023-12-31 09743861 2023-12-31 09743861 bus:OrdinaryShareClass1 2023-12-31 09743861 core:CurrentFinancialInstruments 2023-12-31 09743861 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 09743861 core:Non-currentFinancialInstruments core:AfterOneYear 2023-12-31 09743861 core:FurnitureFittings 2023-12-31 09743861 core:OfficeEquipment 2023-12-31 09743861 core:ParentEntities 2023-12-31 09743861 bus:SmallEntities 2023-05-01 2023-12-31 09743861 bus:AuditExemptWithAccountantsReport 2023-05-01 2023-12-31 09743861 bus:AbridgedAccounts 2023-05-01 2023-12-31 09743861 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2023-12-31 09743861 bus:RegisteredOffice 2023-05-01 2023-12-31 09743861 bus:Director1 2023-05-01 2023-12-31 09743861 bus:Director2 2023-05-01 2023-12-31 09743861 bus:OrdinaryShareClass1 2023-05-01 2023-12-31 09743861 bus:PrivateLimitedCompanyLtd 2023-05-01 2023-12-31 09743861 core:LicencesFranchises 2023-05-01 2023-12-31 09743861 core:FurnitureFittings 2023-05-01 2023-12-31 09743861 core:MotorVehicles 2023-05-01 2023-12-31 09743861 core:OfficeEquipment 2023-05-01 2023-12-31 09743861 core:ParentEntities 2023-05-01 2023-12-31 09743861 1 2023-05-01 2023-12-31 09743861 countries:AllCountries 2023-05-01 2023-12-31 09743861 2023-04-30 09743861 core:FurnitureFittings 2023-04-30 09743861 core:OfficeEquipment 2023-04-30 09743861 core:ParentEntities 2023-04-30 09743861 2022-05-01 2023-04-30 09743861 2023-04-30 09743861 bus:OrdinaryShareClass1 2023-04-30 09743861 core:CurrentFinancialInstruments 2023-04-30 09743861 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 09743861 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 09743861 core:FurnitureFittings 2023-04-30 09743861 core:OfficeEquipment 2023-04-30 09743861 core:ParentEntities 2023-04-30 09743861 core:ParentEntities 2022-05-01 2023-04-30 09743861 2022-04-30 09743861 core:ParentEntities 2022-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09743861

Four Dozen Limited

Unaudited Filleted Abridged Financial Statements

for the Period from 1 May 2023 to 31 December 2023

 

Four Dozen Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

Four Dozen Limited

Company Information

Directors

Mr H Mills

Mrs B Mills

Registered office

29A Salisbury Road
Totton
Southampton
Hampshire
SO40 3HX

Accountants

Pyatt & Pyatt
Chartered Certified Accountants
36 St Thomas Street
Lymington
Hampshire
SO41 9NE

 

Four Dozen Limited

(Registration number: 09743861)
Abridged Balance Sheet as at 31 December 2023

Note

31 December
2023
£

30 April
2023
£

Fixed assets

 

Tangible assets

5

24,089

29,421

Current assets

 

Debtors

67,207

28,436

Cash at bank and in hand

 

26,370

25,220

 

93,577

53,656

Prepayments and accrued income

 

51,163

62,117

Creditors: Amounts falling due within one year

(108,071)

(104,203)

Net current assets

 

36,669

11,570

Total assets less current liabilities

 

60,758

40,991

Creditors: Amounts falling due after more than one year

(17,365)

(24,111)

Accruals and deferred income

 

(2,308)

(2,308)

Net assets

 

41,085

14,572

Capital and reserves

 

Called up share capital

6

200

200

Share premium reserve

130,987

130,987

Retained earnings

(90,102)

(116,615)

Shareholders' funds

 

41,085

14,572

For the financial period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Four Dozen Limited

(Registration number: 09743861)
Abridged Balance Sheet as at 31 December 2023

Approved and authorised by the Board on 9 September 2024 and signed on its behalf by:
 

.........................................
Mr H Mills
Director

 

Four Dozen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
29A Salisbury Road
Totton
Southampton
Hampshire
SO40 3HX

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is exempt from value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The company is paid after services have been delivered.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Four Dozen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 December 2023

Asset class

Depreciation method and rate

Motor vehicles

25% straight line

Furniture and fittings

20% straight line

Office equipment

20% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Franchise

20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price. There is no reason for provision of impairment as payment is generally received in advance of services provided.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Four Dozen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 December 2023

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 29 (2023 - 30).

 

Four Dozen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 December 2023

4

Intangible assets

Total
£

Cost or valuation

At 1 May 2023

28,050

At 31 December 2023

28,050

Amortisation

At 1 May 2023

28,050

At 31 December 2023

28,050

Carrying amount

At 31 December 2023

-

5

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 May 2023

42,692

7,864

50,556

At 31 December 2023

42,692

7,864

50,556

Depreciation

At 1 May 2023

13,615

7,520

21,135

Charge for the period

4,988

344

5,332

At 31 December 2023

18,603

7,864

26,467

Carrying amount

At 31 December 2023

24,089

-

24,089

At 30 April 2023

29,077

344

29,421

 

Four Dozen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 December 2023

6

Share capital

Allotted, called up and fully paid shares

 

31 December
2023

30 April
2023

 

No.

£

No.

£

Ordinary of £1 each

200

200

200

200

         

7

Related party transactions

Summary of transactions with parent

A loan has been made to the company from the parent company.
 

Loans from related parties

2023

Parent
£

Total
£

At start of period

(30,167)

(30,167)

Advanced

(18,081)

(18,081)

At end of period

(48,248)

(48,248)

2023

Parent
£

Total
£

At start of period

(17,094)

(17,094)

Advanced

(13,073)

(13,073)

At end of period

(30,167)

(30,167)

8

Parent and ultimate parent undertaking

The company's immediate parent is Audagio Services Ltd, incorporated in England & Wales.

 The ultimate parent is Rivercroft Holdings Ltd, incorporated in England & Wales.