Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falseNo description of principal activity67falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11169592 2023-02-01 2024-01-31 11169592 2022-02-01 2023-01-31 11169592 2024-01-31 11169592 2023-01-31 11169592 c:Director1 2023-02-01 2024-01-31 11169592 d:PlantMachinery 2023-02-01 2024-01-31 11169592 d:PlantMachinery 2024-01-31 11169592 d:PlantMachinery 2023-01-31 11169592 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11169592 d:ComputerEquipment 2023-02-01 2024-01-31 11169592 d:ComputerEquipment 2024-01-31 11169592 d:ComputerEquipment 2023-01-31 11169592 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11169592 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11169592 d:CurrentFinancialInstruments 2024-01-31 11169592 d:CurrentFinancialInstruments 2023-01-31 11169592 d:Non-currentFinancialInstruments 2024-01-31 11169592 d:Non-currentFinancialInstruments 2023-01-31 11169592 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11169592 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11169592 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 11169592 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 11169592 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 11169592 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-01-31 11169592 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 11169592 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-01-31 11169592 d:ShareCapital 2024-01-31 11169592 d:ShareCapital 2023-01-31 11169592 d:RetainedEarningsAccumulatedLosses 2024-01-31 11169592 d:RetainedEarningsAccumulatedLosses 2023-01-31 11169592 c:FRS102 2023-02-01 2024-01-31 11169592 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11169592 c:FullAccounts 2023-02-01 2024-01-31 11169592 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11169592 2 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Registered number: 11169592









DIRTY MARTINI MARKETING LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024














 
DIRTY MARTINI MARKETING LTD
REGISTERED NUMBER:11169592

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
20,835
16,353

  
20,835
16,353

Current assets
  

Debtors: amounts falling due within one year
 5 
120,799
75,288

Cash at bank and in hand
  
98,876
103,095

  
219,675
178,383

Creditors: amounts falling due within one year
 6 
(216,117)
(165,655)

Net current assets
  
 
 
3,558
 
 
12,728

Total assets less current liabilities
  
24,393
29,081

Creditors: amounts falling due after more than one year
 7 
(24,243)
(42,424)

  

Net assets/(liabilities)
  
150
(13,343)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
50
(13,443)

  
150
(13,343)


Page 1

 
DIRTY MARTINI MARKETING LTD
REGISTERED NUMBER:11169592
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 31 October 2024.




C Hodder
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Dirty Martini Marketing Ltd is a private company, limited by shares, domiciled in England and Wales. The registered office is 1 Barnfield Crescent, Exeter, England, EX1 1QT. 

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director confirms that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the company is a going concern.

 
2.3

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.

 
2.4

Interest income

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

 
2.5

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 3

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Borrowing costs

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

 
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.

 
2.9

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:

Plant and machinery
-
20%
straight line
Computer equipment
-
20%
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 4

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
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.

 
2.13

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.

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 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.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

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


        2024
        2023
            No.
            No.







Average number of employees
6
7


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
4,869
29,105
33,974


Additions
3,894
9,991
13,885



At 31 January 2024

8,763
39,096
47,859



Depreciation


At 1 February 2023
3,381
14,240
17,621


Charge for the year on owned assets
1,584
7,819
9,403



At 31 January 2024

4,965
22,059
27,024



Net book value



At 31 January 2024
3,798
17,037
20,835



At 31 January 2023
1,488
14,865
16,353


5.


Debtors

2024
2023
£
£


Trade debtors
46,826
23,259

Other debtors
73,973
52,029

120,799
75,288


Page 6

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
18,181
18,182

Trade creditors
-
1,800

Corporation tax
15,976
10,339

Other taxation and social security
179,034
133,047

Other creditors
1,241
682

Accruals and deferred income
1,685
1,605

216,117
165,655



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,243
42,424

24,243
42,424


Page 7

 
DIRTY MARTINI MARKETING LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
18,181
18,182


18,181
18,182

Amounts falling due 1-2 years

Bank loans
18,182
18,182


18,182
18,182

Amounts falling due 2-5 years

Bank loans
6,061
24,242


6,061
24,242


42,424
60,606



9.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,974 (2023 - £3,408). Contributions totalling £1,241 (2023 - £682) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 8