Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31true2023-02-01falseNo description of principal activity11falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07126419 2023-02-01 2024-01-31 07126419 2022-02-01 2023-01-31 07126419 2024-01-31 07126419 2023-01-31 07126419 c:Director1 2023-02-01 2024-01-31 07126419 d:FurnitureFittings 2023-02-01 2024-01-31 07126419 d:FurnitureFittings 2024-01-31 07126419 d:FurnitureFittings 2023-01-31 07126419 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 07126419 d:OfficeEquipment 2023-02-01 2024-01-31 07126419 d:OfficeEquipment 2024-01-31 07126419 d:OfficeEquipment 2023-01-31 07126419 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 07126419 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 07126419 d:CurrentFinancialInstruments 2024-01-31 07126419 d:CurrentFinancialInstruments 2023-01-31 07126419 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 07126419 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 07126419 d:ShareCapital 2024-01-31 07126419 d:ShareCapital 2023-01-31 07126419 d:RetainedEarningsAccumulatedLosses 2024-01-31 07126419 d:RetainedEarningsAccumulatedLosses 2023-01-31 07126419 c:OrdinaryShareClass1 2023-02-01 2024-01-31 07126419 c:OrdinaryShareClass1 2024-01-31 07126419 c:OrdinaryShareClass1 2023-01-31 07126419 c:FRS102 2023-02-01 2024-01-31 07126419 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07126419 c:FullAccounts 2023-02-01 2024-01-31 07126419 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07126419 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07126419














TDV CONSULTING AND TRADING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

 
TDV CONSULTING AND TRADING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
TDV CONSULTING AND TRADING LIMITED
REGISTERED NUMBER:07126419

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
58

Current assets
  

Debtors: amounts falling due within one year
 5 
2,306
2,319

Cash at bank and in hand
  
238
169

  
2,544
2,488

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(42,598)
(39,244)

Net current liabilities
  
 
 
(40,054)
 
 
(36,756)

  

Net liabilities
  
(40,054)
(36,698)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(40,154)
(36,798)

  
(40,054)
(36,698)


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 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 on 23 October 2024.




T De Voogd
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
TDV CONSULTING AND TRADING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

TDV Consulting and Trading Limited is a company incorporated in the United Kingdom with it's principal place of business at 21 bis Villa Wagram, Saint Honore, Paris, 75008, France and registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activities of the Company continued to be that of selling textiles, clothing, fur, footwear and leather goods, book publishing and management consultancy activities.

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

Going concern

The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the shareholders that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

 
2.3

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. 

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% straight line
Office equipment
-
25% straight line

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.

Page 2

 
TDV CONSULTING AND TRADING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently, they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits.

 
2.5

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
TDV CONSULTING AND TRADING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
1,625
1,171
2,796



At 31 January 2024

1,625
1,171
2,796



Depreciation


At 1 February 2023
1,568
1,170
2,738


Charge for the year on owned assets
57
1
58



At 31 January 2024

1,625
1,171
2,796



Net book value



At 31 January 2024
-
-
-



At 31 January 2023
57
1
58


5.


Debtors

2024
2023
£
£


Trade debtors
1,851
1,922

Prepayments and accrued income
455
397

2,306
2,319



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
40,672
37,444

Accruals and deferred income
1,926
1,800

42,598
39,244


Page 4

 
TDV CONSULTING AND TRADING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100


 
Page 5