Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseNo description of principal activity12023-01-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13819998 2023-01-01 2023-12-31 13819998 2021-12-29 2022-12-31 13819998 2023-12-31 13819998 2022-12-31 13819998 c:Director1 2023-01-01 2023-12-31 13819998 d:PlantMachinery 2023-01-01 2023-12-31 13819998 d:PlantMachinery 2023-12-31 13819998 d:PlantMachinery 2022-12-31 13819998 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13819998 d:OfficeEquipment 2023-01-01 2023-12-31 13819998 d:OfficeEquipment 2023-12-31 13819998 d:OfficeEquipment 2022-12-31 13819998 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13819998 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13819998 d:CurrentFinancialInstruments 2023-12-31 13819998 d:CurrentFinancialInstruments 2022-12-31 13819998 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13819998 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13819998 d:ShareCapital 2023-12-31 13819998 d:ShareCapital 2022-12-31 13819998 d:RetainedEarningsAccumulatedLosses 2023-12-31 13819998 d:RetainedEarningsAccumulatedLosses 2022-12-31 13819998 c:FRS102 2023-01-01 2023-12-31 13819998 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13819998 c:FullAccounts 2023-01-01 2023-12-31 13819998 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13819998 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13819998










DR EVE LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
DR EVE LTD
REGISTERED NUMBER: 13819998

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
1,444
-

  
1,444
-

Current assets
  

Stocks
  
2,500
-

Debtors: amounts falling due within one year
 5 
4,476
-

Cash at bank and in hand
  
16,988
3,347

  
23,964
3,347

Creditors: amounts falling due within one year
  
(10,370)
(2,928)

Net current assets
  
 
 
13,594
 
 
419

Total assets less current liabilities
  
15,038
419

Provisions for liabilities
  

Deferred tax
  
(361)
-

  
 
 
(361)
 
 
-

Net assets
  
14,677
419


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
14,676
418

  
14,677
419


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 her 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.

Page 1

 
DR EVE LTD
REGISTERED NUMBER: 13819998
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 September 2024.




Yvonne Imadode Abimbola
Director

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

Page 2

 
DR EVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Dr Eve Ltd is a private company, limited by shares, registered in England and Wales. The company's registered office is 37 Bow Arrow Lane, Dartford, England, DA2 6PA.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

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:

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

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Page 3

 
DR EVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

  
2.5

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 
2.6

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
-
25%
Office equipment
-
25%

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.

 
2.7

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 weighted average basis. 

At each balance sheet 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.

  
2.8

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
Debtors and creditors with no stated interest rate, and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Page 4

 
DR EVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


Additions
1,719
207
1,926



At 31 December 2023

1,719
207
1,926



Depreciation


Charge for the year on owned assets
430
52
482



At 31 December 2023

430
52
482



Net book value



At 31 December 2023
1,289
155
1,444



At 31 December 2022
-
-
-


5.


Debtors

2023
2022
£
£


Trade debtors
4,476
-

4,476
-


Page 5

 
DR EVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Related party transactions

During the financial period the company provided services to Gravesend Medical Centre on a normal trading basis in the sum of £9,500 of which £nil was outstanding at the year end. The director is also a partner in Gravesend Medical Centre.
At the year end, the director was owed £2,862 (2022: £1,331) by the company. No interest was charged by the director.

 
Page 6