Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09283172 2023-04-01 2024-03-31 09283172 2022-04-01 2023-03-31 09283172 2024-03-31 09283172 2023-03-31 09283172 c:Director1 2023-04-01 2024-03-31 09283172 d:PlantMachinery 2023-04-01 2024-03-31 09283172 d:PlantMachinery 2024-03-31 09283172 d:PlantMachinery 2023-03-31 09283172 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09283172 d:ComputerEquipment 2023-04-01 2024-03-31 09283172 d:ComputerEquipment 2024-03-31 09283172 d:ComputerEquipment 2023-03-31 09283172 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09283172 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09283172 d:CurrentFinancialInstruments 2024-03-31 09283172 d:CurrentFinancialInstruments 2023-03-31 09283172 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09283172 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09283172 d:ShareCapital 2024-03-31 09283172 d:ShareCapital 2023-03-31 09283172 d:RetainedEarningsAccumulatedLosses 2024-03-31 09283172 d:RetainedEarningsAccumulatedLosses 2023-03-31 09283172 c:FRS102 2023-04-01 2024-03-31 09283172 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09283172 c:FullAccounts 2023-04-01 2024-03-31 09283172 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09283172 2 2023-04-01 2024-03-31 09283172 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09283172









DR M. YASSIR JAVAID LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
DR M. YASSIR JAVAID LIMITED
REGISTERED NUMBER: 09283172

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,386
2,874

  
5,386
2,874

Current assets
  

Debtors: amounts falling due within one year
 5 
852,843
885,827

Cash at bank and in hand
 6 
89,789
30,168

  
942,632
915,995

Creditors: amounts falling due within one year
 7 
(18,398)
(37,785)

Net current assets
  
 
 
924,234
 
 
878,210

Total assets less current liabilities
  
929,620
881,084

  

Net assets
  
929,620
881,084


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
929,520
880,984

  
929,620
881,084


Page 1

 
DR M. YASSIR JAVAID LIMITED
REGISTERED NUMBER: 09283172
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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: 




Dr M Y Javaid
Director

Date: 12 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DR M. YASSIR JAVAID LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Dr M. Yassir Javaid Limited is a private company limited by shares incorporated in England and Wales. The registration number 09283172.
The registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
DR M. YASSIR JAVAID LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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.

 
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:

Plant and machinery
-
Straight line over 3 years
Computer equipment
-
Straight line over 3 years

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

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.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

Page 4

 
DR M. YASSIR JAVAID LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

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 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
3,597
3,438
7,035


Additions
-
4,146
4,146



At 31 March 2024

3,597
7,584
11,181



Depreciation


At 1 April 2023
3,597
564
4,161


Charge for the year on owned assets
-
1,634
1,634



At 31 March 2024

3,597
2,198
5,795



Net book value



At 31 March 2024
-
5,386
5,386


5.


Debtors

2024
2023
£
£


Trade debtors
-
4,843

Other debtors
852,843
880,984

852,843
885,827


Page 5

 
DR M. YASSIR JAVAID LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
89,789
30,168

89,789
30,168



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
11,437
24,047

Other taxation and social security
2,616
11,739

Other creditors
2,345
-

Accruals and deferred income
2,000
1,999

18,398
37,785


 
Page 6