Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falsefalsefalse2023-02-01to hold investments0true0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07916571 2023-02-01 2024-01-31 07916571 2022-02-01 2023-01-31 07916571 2024-01-31 07916571 2023-01-31 07916571 c:Director2 2023-02-01 2024-01-31 07916571 d:CurrentFinancialInstruments 2024-01-31 07916571 d:CurrentFinancialInstruments 2023-01-31 07916571 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 07916571 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 07916571 d:ShareCapital 2024-01-31 07916571 d:ShareCapital 2023-01-31 07916571 d:RetainedEarningsAccumulatedLosses 2024-01-31 07916571 d:RetainedEarningsAccumulatedLosses 2023-01-31 07916571 c:FRS102 2023-02-01 2024-01-31 07916571 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07916571 c:FullAccounts 2023-02-01 2024-01-31 07916571 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07916571 6 2023-02-01 2024-01-31 07916571 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure


Registered number: 07916571












DJR ACQUISITIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


 
REGISTERED NUMBER:07916571
DJR ACQUISITIONS LIMITED

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
241,625
241,625

Current assets
  

Cash at bank and in hand
  
100
100

Creditors: amounts falling due within one year
 4 
(338,097)
(319,237)

Net current liabilities
  
 
 
(337,997)
 
 
(319,137)

Total assets less current liabilities
  
(96,372)
(77,512)

  

Net liabilities
  
(96,372)
(77,512)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(96,472)
(77,612)

  
(96,372)
(77,512)


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 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 on 1 October 2024.




Richard Caston
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 

DJR ACQUISITIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

DJR Acquisitions Limited is a private limited company. The company's registered address is 120 New Cavendish Street, London, W1W 6XX.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. Management do not consider there are any key accounting estimates or assumptions made that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year.
Management are also required to exercise judgement in applying the company's accounting policies. Due to the straight forward nature of the business management consider that no critical judgements have been made in applying the company's accounting policies.

 
2.2

Going concern

After making enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. This is on the basis that all liabilities are with a related entity, RJD Partners Limited, and the directors understand that the liability will not be called in within one year. For this reason, they continue to adopt the going concern basis in preparing the accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet 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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the
Page 2

 

DJR ACQUISITIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.4
Financial instruments (continued)

financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

 
2.5

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

 

DJR ACQUISITIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 February 2023
241,625



At 31 January 2024
241,625





4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
241,625
241,625

Accruals and deferred income
96,472
77,612

338,097
319,237


Other loans represents a balance due to RJD Partners Limited, a company in which the directors detailed on page 1 are also directors. Interest accrued on the loan at 3% above the base lending rate of Barclays Bank and unpaid interest of £96,472 (2023: £77,612) is included in accruals at the year end.

Page 4