Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-2924false2023-03-01falseNo description of principal activity18trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12448356 2023-03-01 2024-02-29 12448356 2022-03-01 2023-02-28 12448356 2024-02-29 12448356 2023-02-28 12448356 2022-03-01 12448356 c:Director1 2023-03-01 2024-02-29 12448356 d:Buildings d:LongLeaseholdAssets 2023-03-01 2024-02-29 12448356 d:Buildings d:LongLeaseholdAssets 2024-02-29 12448356 d:Buildings d:LongLeaseholdAssets 2023-02-28 12448356 d:PlantMachinery 2023-03-01 2024-02-29 12448356 d:PlantMachinery 2024-02-29 12448356 d:PlantMachinery 2023-02-28 12448356 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:FurnitureFittings 2023-03-01 2024-02-29 12448356 d:FurnitureFittings 2024-02-29 12448356 d:FurnitureFittings 2023-02-28 12448356 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:OfficeEquipment 2023-03-01 2024-02-29 12448356 d:OfficeEquipment 2024-02-29 12448356 d:OfficeEquipment 2023-02-28 12448356 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:ComputerEquipment 2023-03-01 2024-02-29 12448356 d:ComputerEquipment 2024-02-29 12448356 d:ComputerEquipment 2023-02-28 12448356 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:OtherPropertyPlantEquipment 2023-03-01 2024-02-29 12448356 d:OtherPropertyPlantEquipment 2024-02-29 12448356 d:OtherPropertyPlantEquipment 2023-02-28 12448356 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12448356 d:CurrentFinancialInstruments 2024-02-29 12448356 d:CurrentFinancialInstruments 2023-02-28 12448356 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12448356 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12448356 d:ShareCapital 2023-03-01 2024-02-29 12448356 d:ShareCapital 2024-02-29 12448356 d:ShareCapital 2022-03-01 2023-02-28 12448356 d:ShareCapital 2023-02-28 12448356 d:ShareCapital 2022-03-01 12448356 d:SharePremium 2023-03-01 2024-02-29 12448356 d:SharePremium 2024-02-29 12448356 d:SharePremium 2022-03-01 2023-02-28 12448356 d:SharePremium 2023-02-28 12448356 d:SharePremium 2022-03-01 12448356 d:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-29 12448356 d:RetainedEarningsAccumulatedLosses 2024-02-29 12448356 d:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 12448356 d:RetainedEarningsAccumulatedLosses 2023-02-28 12448356 d:RetainedEarningsAccumulatedLosses 2022-03-01 12448356 c:FRS102 2023-03-01 2024-02-29 12448356 c:AuditExemptWithAccountantsReport 2023-03-01 2024-02-29 12448356 c:FullAccounts 2023-03-01 2024-02-29 12448356 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 12448356 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 12448356









D GRANDE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
D GRANDE LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D GRANDE LIMITED
FOR THE YEAR ENDED 29 FEBRUARY 2024

You consider that the Company is exempt from an audit for the year ended 29 February 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 11 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Paperchase Business Services Ltd
 
The Courtyard
14A Sydenham Road
Croydon
London
CR0 2EE
15 October 2024
Page 1

 
D GRANDE LIMITED
REGISTERED NUMBER: 12448356

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
165,573
169,487

  
165,573
169,487

Current assets
  

Stocks
 5 
16,996
12,396

Debtors: amounts falling due within one year
 6 
47,968
46,068

Cash at bank and in hand
 7 
80,372
42,040

  
145,336
100,504

Creditors: amounts falling due within one year
 8 
(445,782)
(309,086)

Net current liabilities
  
 
 
(300,446)
 
 
(208,582)

Total assets less current liabilities
  
(134,873)
(39,095)

  

Net liabilities
  
(134,873)
(39,095)


Capital and reserves
  

Called up share capital 
  
154,170
150,419

Share premium account
  
358,354
317,093

Profit and loss account
  
(647,397)
(506,607)

  
(134,873)
(39,095)


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 profit and loss account 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: 

Page 2

 
D GRANDE LIMITED
REGISTERED NUMBER: 12448356
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 2024




................................................
Richard Burghardt
Director

Date: 15 October 2024

The notes on pages 6 to 11 form part of these financial statements.

Page 3

 
D GRANDE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 FEBRUARY 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 March 2023
150,419
317,093
(506,607)
(39,095)


Comprehensive income for the year

Loss for the year

-
-
(140,790)
(140,790)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(140,790)
(140,790)


Contributions by and distributions to owners

Shares issued during the year
3,751
41,261
-
45,012


Total transactions with owners
3,751
41,261
-
45,012


At 29 February 2024
154,170
358,354
(647,397)
(134,873)


The notes on pages 6 to 11 form part of these financial statements.

Page 4

 
D GRANDE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 March 2022
150,419
417,076
(358,671)
208,824


Comprehensive income for the year

Loss for the year

-
-
(147,936)
(147,936)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(147,936)
(147,936)


Contributions by and distributions to owners

Shares redeemed during the year
-
(99,983)
-
(99,983)


Total transactions with owners
-
(99,983)
-
(99,983)


At 28 February 2023
150,419
317,093
(506,607)
(39,095)


The notes on pages 6 to 11 form part of these financial statements.

Page 5

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

D Grande Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 12448356
Registered office: D Grande, 132 Chiswick High Road, London, England, W4 1PU.

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.

 
2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 6

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.

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.

 
2.8

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.

Page 7

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
RBM
Plant and machinery
-
20%
RBM
Fixtures and fittings
-
15%
RBM
Office equipment
-
25%
RBM
Computer equipment
-
25%
RBM
Other fixed assets
-
10%
RBM

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.

 
2.9

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 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.

 
2.10

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.

 
2.11

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.

 
2.12

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 8

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Staff
17
22



Director
1
2

18
24

Page 9

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Long-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Computer equipment
Other fixed assets
Total

£
£
£
£
£
£
£



Cost or valuation


At 1 March 2023
161,382
45,847
9,025
1,864
3,028
6,400
227,546


Additions
-
8,602
5,460
2,727
920
2,520
20,229



At 29 February 2024

161,382
54,449
14,485
4,591
3,948
8,920
247,775



Depreciation


At 1 March 2023
38,636
15,061
2,706
299
1,356
-
58,058


Charge for the year on owned assets
13,164
7,637
1,669
1,034
640
-
24,144



At 29 February 2024

51,800
22,698
4,375
1,333
1,996
-
82,202



Net book value



At 29 February 2024
109,582
31,751
10,110
3,258
1,952
8,920
165,573



At 28 February 2023
122,746
30,786
6,319
1,565
1,671
6,400
169,487


5.


Stocks

29 February
28 February
2024
2023
£
£

Finished goods and goods for resale
16,996
12,396

16,996
12,396



6.


Debtors

29 February
28 February
2024
2023
Page 10

 
D GRANDE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.Debtors (continued)

£
£


Trade debtors
3,739
7,398

Other debtors
20,122
27,862

Prepayments and accrued income
21,050
8,590

Deferred taxation
3,057
2,218

47,968
46,068



7.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
80,372
42,040

80,372
42,040



8.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Other loans
81,722
-

Trade creditors
51,811
36,482

Other taxation and social security
151,926
53,895

Other creditors
124,500
173,541

Accruals and deferred income
35,823
45,168

445,782
309,086



9.


Pension commitments

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

 
Page 11