Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01truetruefalseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01133752 2023-04-01 2024-03-31 01133752 2022-04-01 2023-03-31 01133752 2024-03-31 01133752 2023-03-31 01133752 c:Director1 2023-04-01 2024-03-31 01133752 d:FurnitureFittings 2023-04-01 2024-03-31 01133752 d:FurnitureFittings 2024-03-31 01133752 d:FurnitureFittings 2023-03-31 01133752 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 01133752 d:OfficeEquipment 2023-04-01 2024-03-31 01133752 d:OfficeEquipment 2024-03-31 01133752 d:OfficeEquipment 2023-03-31 01133752 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 01133752 d:ComputerEquipment 2023-04-01 2024-03-31 01133752 d:ComputerEquipment 2024-03-31 01133752 d:ComputerEquipment 2023-03-31 01133752 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 01133752 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 01133752 d:CurrentFinancialInstruments 2024-03-31 01133752 d:CurrentFinancialInstruments 2023-03-31 01133752 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01133752 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 01133752 d:UKTax 2023-04-01 2024-03-31 01133752 d:UKTax 2022-04-01 2023-03-31 01133752 d:ShareCapital 2024-03-31 01133752 d:ShareCapital 2023-03-31 01133752 d:RetainedEarningsAccumulatedLosses 2024-03-31 01133752 d:RetainedEarningsAccumulatedLosses 2023-03-31 01133752 c:FRS102 2023-04-01 2024-03-31 01133752 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 01133752 c:FullAccounts 2023-04-01 2024-03-31 01133752 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 01133752 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 01133752









 
DEVILLE INVESTMENT HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024














Fletcher & Partners
Chartered Accountants
Salisbury

 
DEVILLE INVESTMENT HOLDINGS LIMITED
REGISTERED NUMBER: 01133752

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 6 
4,138
3,593

Current assets
  

Debtors: amounts falling due within one year
 7 
398,160
388,758

Cash at bank and in hand
 8 
3,550
3,942

  
401,710
392,700

Creditors: amounts falling due within one year
 9 
(373,511)
(372,923)

Net current assets
  
 
 
28,199
 
 
19,777

  

Net assets
  
32,337
23,370


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
32,237
23,270

  
32,337
23,370


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 comprehensive income 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: 




P J Kaufeler
Director

Date: 10 October 2024

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
DEVILLE INVESTMENT HOLDINGS LIMITED
 

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

1.


General information

Deville Investment Holdings Limited is a private company limited by shares, incorporated in England and Wales, registered number 01133752. Its registered office is 13a Kenway Road, London, SW5 0RP.

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

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:

Fixtures and fittings
-
25%
on cost
Office equipment
-
25%
on cost
Computer equipment
-
25%
on cost

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.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
2.4

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.

Page 2

 
DEVILLE INVESTMENT HOLDINGS LIMITED
 

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

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instruments 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 non-puttable ordinary shares.
Debt instruments that are payable or receivable within one year are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

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.

 
2.8

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.


3.


Other operating income

2024
2023
£
£

Management charge
55,000
55,000


Page 3

 
DEVILLE INVESTMENT HOLDINGS LIMITED
 

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

4.


Employees

2024
2023
£
£

Wages and salaries
24,902
20,743

Cost of defined contribution scheme
2,100
1,759

27,002
22,502


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


5.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
1,981
2,361


Total current tax
1,981
2,361


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 19% (2023 - 19%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
10,948
17,451


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2023 - 19%)
2,080
3,316

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
5
1

Capital allowances for year in excess of depreciation
(104)
(956)

Total tax charge for the year
1,981
2,361

Page 4

 
DEVILLE INVESTMENT HOLDINGS LIMITED
 

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

6.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2023
1,664
838
5,554
8,056


Additions
-
525
1,800
2,325



At 31 March 2024

1,664
1,363
7,354
10,381



Depreciation


At 1 April 2023
1,664
210
2,589
4,463


Charge for the year on owned assets
-
341
1,439
1,780



At 31 March 2024

1,664
551
4,028
6,243



Net book value



At 31 March 2024
-
812
3,326
4,138



At 31 March 2023
-
628
2,965
3,593


7.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
398,058
388,675

Prepayments and accrued income
102
83

398,160
388,758



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,550
3,942


Page 5

 
DEVILLE INVESTMENT HOLDINGS LIMITED
 

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

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
366,459
367,396

Corporation tax
1,981
2,361

Other creditors
181
166

Accruals and deferred income
4,890
3,000

373,511
372,923



10.


Related party transactions

The company has taken advantage of the exemption under FRS 102 to not disclose transactions
between group companies.


11.


Controlling party

The company is a wholly owned subsidiary of Deville Investment Group Holdings Limited, a company incorporated in the United Kingdom.  Its registered office is 13a Kenway Road, London, SW5 0RP.


Page 6