Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falseManagement of residential nursing care home11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06078306 2023-04-01 2024-03-31 06078306 2022-04-01 2023-03-31 06078306 2024-03-31 06078306 2023-03-31 06078306 2022-04-01 06078306 c:Director2 2023-04-01 2024-03-31 06078306 d:CurrentFinancialInstruments 2024-03-31 06078306 d:CurrentFinancialInstruments 2023-03-31 06078306 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06078306 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06078306 d:ShareCapital 2023-04-01 2024-03-31 06078306 d:ShareCapital 2024-03-31 06078306 d:ShareCapital 2022-04-01 2023-03-31 06078306 d:ShareCapital 2023-03-31 06078306 d:ShareCapital 2022-04-01 06078306 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06078306 d:RetainedEarningsAccumulatedLosses 2024-03-31 06078306 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 06078306 d:RetainedEarningsAccumulatedLosses 2023-03-31 06078306 d:RetainedEarningsAccumulatedLosses 2022-04-01 06078306 c:FRS102 2023-04-01 2024-03-31 06078306 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06078306 c:FullAccounts 2023-04-01 2024-03-31 06078306 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06078306 2 2023-04-01 2024-03-31 06078306 6 2023-04-01 2024-03-31 06078306 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 06078306










THE DOWER HOUSE (WINCHESTER) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
THE DOWER HOUSE (WINCHESTER) LIMITED
REGISTERED NUMBER: 06078306

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
851,000
851,000

  
851,000
851,000

Current assets
  

Debtors: amounts falling due within one year
 5 
464,057
477,739

Cash at bank and in hand
 6 
26,564
37,919

  
490,621
515,658

Creditors: amounts falling due within one year
 7 
(157,965)
(108,349)

Net current assets
  
 
 
332,656
 
 
407,309

Total assets less current liabilities
  
1,183,656
1,258,309

  

Net assets
  
1,183,656
1,258,309


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
1,182,656
1,257,309

  
1,183,656
1,258,309


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 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 7 November 2024.

R C G Lywood
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
THE DOWER HOUSE (WINCHESTER) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2022
1,000
1,268,433
1,269,433


Comprehensive income for the year

Loss for the year

-
(11,124)
(11,124)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(11,124)
(11,124)


Total transactions with owners
-
-
-



At 1 April 2023
1,000
1,257,309
1,258,309


Comprehensive income for the year

Loss for the year

-
(13,653)
(13,653)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(13,653)
(13,653)


Contributions by and distributions to owners

Dividends: Equity capital
-
(61,000)
(61,000)


Total transactions with owners
-
(61,000)
(61,000)


At 31 March 2024
1,000
1,182,656
1,183,656


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE DOWER HOUSE (WINCHESTER) LIMITED
 

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

1.


General information

The Dower House (Winchester) Limited is a private company limited by shares. The company registered office is The Dower House, Springvale road, Headbourne Worthy, Winchester, Hampshire, SO23 7LD. The financial statements are prepared in sterling, which is the functional currency of the company.

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:

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.

 
2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

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.

 
2.5

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 3

 
THE DOWER HOUSE (WINCHESTER) LIMITED
 

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

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Interest income

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

 
2.9

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.



3.


Employees

2024
2023
£
£

Wages and salaries
83,477
69,010

83,477
69,010


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


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
851,000



At 31 March 2024
851,000




Page 4

 
THE DOWER HOUSE (WINCHESTER) LIMITED
 

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

5.


Debtors

2024
2023
£
£


Other debtors
364,057
377,739

Loan
100,000
100,000

464,057
477,739



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
26,564
37,919

26,564
37,919



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,070
2,142

Other creditors
153,264
102,264

Accruals and deferred income
1,631
3,943

157,965
108,349



Page 5