Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-06-011falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08065620 2023-06-01 2024-05-31 08065620 2022-06-01 2023-05-31 08065620 2024-05-31 08065620 2023-05-31 08065620 c:Director1 2023-06-01 2024-05-31 08065620 c:RegisteredOffice 2023-06-01 2024-05-31 08065620 d:FurnitureFittings 2023-06-01 2024-05-31 08065620 d:FurnitureFittings 2024-05-31 08065620 d:FurnitureFittings 2023-05-31 08065620 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08065620 d:ComputerEquipment 2023-06-01 2024-05-31 08065620 d:ComputerEquipment 2024-05-31 08065620 d:ComputerEquipment 2023-05-31 08065620 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08065620 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08065620 d:CurrentFinancialInstruments 2024-05-31 08065620 d:CurrentFinancialInstruments 2023-05-31 08065620 d:Non-currentFinancialInstruments 2024-05-31 08065620 d:Non-currentFinancialInstruments 2023-05-31 08065620 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08065620 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08065620 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 08065620 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 08065620 d:ShareCapital 2024-05-31 08065620 d:ShareCapital 2023-05-31 08065620 d:RetainedEarningsAccumulatedLosses 2024-05-31 08065620 d:RetainedEarningsAccumulatedLosses 2023-05-31 08065620 c:FRS102 2023-06-01 2024-05-31 08065620 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 08065620 c:FullAccounts 2023-06-01 2024-05-31 08065620 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company registration number: 08065620







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2024


DANNIE-LU CARR CREATIVE LTD



































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DANNIE-LU CARR CREATIVE LTD
 


 
COMPANY INFORMATION


Director
Dannie Lu (Louise Danielle) Carr 




Registered number
08065620



Registered office
Flat 3
24 Charles Road

St. Leonards-On-Sea

 England

TN38 0QH




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


DANNIE-LU CARR CREATIVE LTD
REGISTERED NUMBER:08065620



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
316
633

  
316
633

Current assets
  

Debtors: amounts falling due within one year
 5 
7,270
28,362

Cash at bank and in hand
  
36,616
39,163

  
43,886
67,525

Creditors: amounts falling due within one year
 6 
(22,816)
(33,046)

Net current assets
  
 
 
21,070
 
 
34,479

Total assets less current liabilities
  
21,386
35,112

Creditors: amounts falling due after more than one year
 7 
(11,679)
(17,244)

  

Net assets
  
9,707
17,868


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
9,706
17,867

  
9,707
17,868


Page 1

 


DANNIE-LU CARR CREATIVE LTD
REGISTERED NUMBER:08065620


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 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 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 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 by: 




Dannie Lu (Louise Danielle) Carr
Director

Date: 11 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


DANNIE-LU CARR CREATIVE LTD
 


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

1.


General information

Dannie-Lu Carr Creative Ltd is a private company, limited by shares, registered in England and Wales, company registration number is 08065620. The registered office is stated 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 generated through business consulting and services and  measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 3

 


DANNIE-LU CARR CREATIVE LTD
 


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

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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
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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 


DANNIE-LU CARR CREATIVE LTD
 


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

2.Accounting policies (continued)

 
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.


3.


Employees

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


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
524
3,205
3,729



At 31 May 2024

524
3,205
3,729



Depreciation


At 1 June 2023
524
2,572
3,096


Charge for the year on owned assets
-
317
317



At 31 May 2024

524
2,889
3,413



Net book value



At 31 May 2024
-
316
316



At 31 May 2023
-
633
633


5.


Debtors

2024
2023
£
£


Trade debtors
7,270
28,362

7,270
28,362


Page 5

 


DANNIE-LU CARR CREATIVE LTD
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
1,979
2,520

Other taxation and social security
17,485
26,754

Other creditors
902
1,322

Accruals and deferred income
2,450
2,450

22,816
33,046



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
11,679
17,244

11,679
17,244


 
Page 6