Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity12023-01-01false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11044773 2023-01-01 2023-12-31 11044773 2022-01-01 2022-12-31 11044773 2023-12-31 11044773 2022-12-31 11044773 c:Director1 2023-01-01 2023-12-31 11044773 d:Buildings 2023-01-01 2023-12-31 11044773 d:Buildings 2023-12-31 11044773 d:Buildings 2022-12-31 11044773 d:PlantMachinery 2023-01-01 2023-12-31 11044773 d:PlantMachinery 2023-12-31 11044773 d:PlantMachinery 2022-12-31 11044773 d:CurrentFinancialInstruments 2023-12-31 11044773 d:CurrentFinancialInstruments 2022-12-31 11044773 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11044773 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11044773 d:ShareCapital 2023-12-31 11044773 d:ShareCapital 2022-12-31 11044773 d:RetainedEarningsAccumulatedLosses 2023-12-31 11044773 d:RetainedEarningsAccumulatedLosses 2022-12-31 11044773 c:FRS102 2023-01-01 2023-12-31 11044773 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11044773 c:FullAccounts 2023-01-01 2023-12-31 11044773 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11044773 2 2023-01-01 2023-12-31 11044773 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11044773









DORDA HOUSE LTD








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
DORDA HOUSE LTD
REGISTERED NUMBER: 11044773

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,119,003
4,992,929

  
5,119,003
4,992,929

Current assets
  

Debtors: amounts falling due within one year
 5 
43,511
35,056

Cash at bank and in hand
 6 
438,937
280,715

  
482,448
315,771

Creditors: amounts falling due within one year
 7 
(5,356,084)
(5,297,575)

Net current liabilities
  
 
 
(4,873,636)
 
 
(4,981,804)

Total assets less current liabilities
  
245,367
11,125

  

Net assets
  
245,367
11,125


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
245,267
11,025

  
245,367
11,125


Page 1

 
DORDA HOUSE LTD
REGISTERED NUMBER: 11044773
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 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: 




................................................
J Kennedy
Director

Date: 23 September 2024

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

Page 2

 
DORDA HOUSE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Dorda House Ltd is a private company limited by shares. The company was incorporated in England and
Wales, and its registered office is 8 The Warren, Radlett, Hertfordshire, WD7 7DX. The company registered number is 11044773.

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

Interest income

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

 
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 balance sheet date in the countries where the Company operates and generates income.
Page 3

 
DORDA HOUSE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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:

Land and buildings
-
not depreciated
Plant and machinery
-
25%
straight-line method

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.


3.


Employees




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

Page 4

 
DORDA HOUSE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Land and buildings
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 January 2023
4,992,929
740
4,993,669


Additions
126,074
-
126,074



At 31 December 2023

5,119,003
740
5,119,743



Depreciation


At 1 January 2023
-
740
740



At 31 December 2023

-
740
740



Net book value



At 31 December 2023
5,119,003
-
5,119,003



At 31 December 2022
4,992,929
-
4,992,929

Page 5

 
DORDA HOUSE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
43,511
35,056



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
438,937
280,715



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
6,048
26,448

Corporation tax
71,810
28,053

Other creditors
5,175,599
5,160,606

Accruals and deferred income
102,627
82,468

5,356,084
5,297,575



8.


Related party transactions

Included in other creditors is an amount of £5,131,152 (2022: £5,124,497) owed to Kennedy Properties Limited, its parent company. There is no interest charged on the loan and it is repayable on demand. 


9.


Controlling party

The company is controlled by Kennedy Properties Limited, its parent company. 
 
Page 6