Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31132023-02-01falseNo description of principal activity12falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04135903 2023-02-01 2024-01-31 04135903 2022-02-01 2023-01-31 04135903 2024-01-31 04135903 2023-01-31 04135903 c:Director1 2023-02-01 2024-01-31 04135903 d:FurnitureFittings 2023-02-01 2024-01-31 04135903 d:FurnitureFittings 2024-01-31 04135903 d:FurnitureFittings 2023-01-31 04135903 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 04135903 d:ComputerEquipment 2023-02-01 2024-01-31 04135903 d:ComputerEquipment 2024-01-31 04135903 d:ComputerEquipment 2023-01-31 04135903 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 04135903 d:OtherPropertyPlantEquipment 2023-02-01 2024-01-31 04135903 d:OtherPropertyPlantEquipment 2024-01-31 04135903 d:OtherPropertyPlantEquipment 2023-01-31 04135903 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 04135903 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 04135903 d:CurrentFinancialInstruments 2024-01-31 04135903 d:CurrentFinancialInstruments 2023-01-31 04135903 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 04135903 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 04135903 d:ShareCapital 2024-01-31 04135903 d:ShareCapital 2023-01-31 04135903 d:RetainedEarningsAccumulatedLosses 2024-01-31 04135903 d:RetainedEarningsAccumulatedLosses 2023-01-31 04135903 c:FRS102 2023-02-01 2024-01-31 04135903 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04135903 c:FullAccounts 2023-02-01 2024-01-31 04135903 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04135903 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 04135903







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


DOT GROUP INTERNATIONAL LIMITED






































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DOT GROUP INTERNATIONAL LIMITED
REGISTERED NUMBER:04135903



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,249
21,624

  
16,249
21,624

Current assets
  

Stocks
  
113,839
112,472

Debtors: amounts falling due within one year
 5 
1,127,525
852,221

Cash at bank and in hand
  
1,312,826
758,149

  
2,554,190
1,722,842

Creditors: amounts falling due within one year
 6 
(1,825,570)
(558,081)

Net current assets
  
 
 
728,620
 
 
1,164,761

Total assets less current liabilities
  
744,869
1,186,385

Provisions for liabilities
  

Deferred tax
  
(3,002)
(3,126)

  
 
 
(3,002)
 
 
(3,126)

Net assets
  
741,867
1,183,259


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
740,867
1,182,259

  
741,867
1,183,259


Page 1

 


DOT GROUP INTERNATIONAL LIMITED
REGISTERED NUMBER:04135903


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

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 30 October 2024.




M P Warne
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


DOT GROUP INTERNATIONAL LIMITED
 


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

1.


General information

DOT Group International Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page. 

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

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 


DOT GROUP INTERNATIONAL LIMITED
 


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

2.Accounting policies (continued)

 
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:

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.

 
2.4

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.

 
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.

 
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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 


DOT GROUP INTERNATIONAL LIMITED
 


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

2.Accounting policies (continued)

 
2.7

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 reporting 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 reporting 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 reporting 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.

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:

Fixtures and fittings
-
20%
Computer equipment
-
25%
Other fixed assets
-
25%

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 reporting 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.

Page 5

 


DOT GROUP INTERNATIONAL LIMITED
 


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

2.Accounting policies (continued)

 
2.10

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.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.11

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2023 - 12).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Imprv. to property
Total

£
£
£
£



Cost or valuation


At 1 February 2023
19,049
209,302
4,594
232,945



At 31 January 2024

19,049
209,302
4,594
232,945



Depreciation


At 1 February 2023
18,412
188,341
4,568
211,321


Charge for the year on owned assets
128
5,240
7
5,375



At 31 January 2024

18,540
193,581
4,575
216,696



Net book value



At 31 January 2024
509
15,721
19
16,249



At 31 January 2023
637
20,961
26
21,624


5.


Debtors

2024
2023
Page 6

 


DOT GROUP INTERNATIONAL LIMITED
 


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

5.Debtors (continued)

£
£


Trade debtors
1,033,418
678,590

Amounts owed by connected companies
50,596
85,046

Other debtors
19,027
34,726

Prepayments and accrued income
24,484
53,859

1,127,525
852,221



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
108,324
364,121

Corporation tax
73,416
149,659

Other taxation and social security
18,653
10,608

Other creditors
66,211
32,798

Accruals and deferred income
1,558,966
895

1,825,570
558,081



7.


Related party transactions

Included in creditors is £62,662 owed to the directors (2023: £24,720). This loan is free of interest.

 
Page 7