Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-303true2023-05-01falseNo description of principal activity3falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC728596 2023-05-01 2024-04-30 SC728596 2022-12-21 2023-04-30 SC728596 2024-04-30 SC728596 2023-04-30 SC728596 c:Director1 2023-05-01 2024-04-30 SC728596 c:Director2 2023-05-01 2024-04-30 SC728596 c:Director3 2023-05-01 2024-04-30 SC728596 c:RegisteredOffice 2023-05-01 2024-04-30 SC728596 d:CurrentFinancialInstruments 2024-04-30 SC728596 d:CurrentFinancialInstruments 2023-04-30 SC728596 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC728596 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC728596 d:ShareCapital 2023-05-01 2024-04-30 SC728596 d:ShareCapital 2024-04-30 SC728596 d:ShareCapital 2023-04-30 SC728596 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 SC728596 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC728596 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC728596 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC728596 c:OrdinaryShareClass1 2024-04-30 SC728596 c:OrdinaryShareClass1 2023-04-30 SC728596 c:OrdinaryShareClass2 2023-05-01 2024-04-30 SC728596 c:OrdinaryShareClass2 2024-04-30 SC728596 c:OrdinaryShareClass2 2023-04-30 SC728596 c:OrdinaryShareClass3 2023-05-01 2024-04-30 SC728596 c:OrdinaryShareClass3 2024-04-30 SC728596 c:OrdinaryShareClass3 2023-04-30 SC728596 c:OrdinaryShareClass4 2023-05-01 2024-04-30 SC728596 c:OrdinaryShareClass4 2024-04-30 SC728596 c:OrdinaryShareClass4 2023-04-30 SC728596 c:OrdinaryShareClass5 2023-05-01 2024-04-30 SC728596 c:OrdinaryShareClass5 2024-04-30 SC728596 c:OrdinaryShareClass5 2023-04-30 SC728596 c:FRS102 2023-05-01 2024-04-30 SC728596 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC728596 c:FullAccounts 2023-05-01 2024-04-30 SC728596 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC728596 6 2023-05-01 2024-04-30 SC728596 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC728596










DOGMA SQUARE PROPERTIES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
DOGMA SQUARE PROPERTIES LIMITED
 

COMPANY INFORMATION


Directors
Mr R Stewart 
Mr N Stewart 
Mrs J Millar 




Registered number
SC728596



Registered office
Pentland House
Saltire Centre

Glenrothes

United Kingdom

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
DOGMA SQUARE PROPERTIES LIMITED
REGISTERED NUMBER: SC728596

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Investments
  
13,684
13,684

  
13,684
13,684

Current assets
  

Work in progress
  
81,830
8,394

Debtors: amounts falling due within one year
 6 
147,394
109,064

Cash at bank and in hand
  
165,289
146,470

  
394,513
263,928

Creditors: after falling due within one year
 7 
(12,694)
(10,580)

Net current assets
  
 
 
381,819
 
 
253,348

Total assets less current liabilities
  
395,503
267,032

  

Net assets
  
395,503
267,032


Capital and reserves
  

Called up share capital 
  
10,908
10,908

Profit and loss account
  
384,595
256,124

  
395,503
267,032


Page 1

 
DOGMA SQUARE PROPERTIES LIMITED
REGISTERED NUMBER: SC728596

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

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 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 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 by: 




Mr N Stewart
Director

Date: 9 September 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
DOGMA SQUARE PROPERTIES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 May 2023
-
256,124
256,124


Comprehensive income for the year

Profit for the year

-
167,971
167,971


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
167,971
167,971


Contributions by and distributions to owners

Dividends: Equity capital
-
(39,500)
(39,500)

Shares issued during the year
10,908
-
10,908


Total transactions with owners
10,908
(39,500)
(28,592)


At 30 April 2024
10,908
384,595
395,503


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Dogma Square Properties Limited is a private company, limited by shares, incorporated in Scotland with registration number SC728596. The registered office is 20 Pentland House, Saltire Centre, Glenrothes, KY6 2AH.
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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The comparative figures covered the period of trading from 24 August 2022 to 30 April 2023.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

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 the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
3
3

Page 4

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
13,684



At 30 April 2024
13,684





5.


Stocks and  work in progress

2024
£

Long-term contract balances
81,830



6.


Debtors

2024
£


Trade debtors
82,307

Other debtors
65,087

147,394



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
4,900

Other creditors
4,550

Accruals and deferred income
3,244

12,694


Page 5

 
DOGMA SQUARE PROPERTIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2,726 (2023 - 2,726) Ordinary - C shares of £1.00 each
2,726.00
2,726.00
2,726 (2023 - 2,726) Ordinary - D shares of £1.00 each
2,726.00
2,726.00
2,726 (2023 - 2,726) Ordinary - E shares of £1.00 each
2,726.00
2,726.00
2,726 (2023 - 2,726) Ordinary - F shares of £1.00 each
2,726.00
2,726.00
4 (2023 - 4) Ordinary Shares of £1.00 each
4.00
4.00

10,908.00

10,908.00


Page 6