Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalseProperty12022-12-01false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13739234 2022-12-01 2023-11-30 13739234 2021-11-12 2022-11-30 13739234 2023-11-30 13739234 2022-11-30 13739234 c:Director1 2022-12-01 2023-11-30 13739234 d:CurrentFinancialInstruments 2023-11-30 13739234 d:CurrentFinancialInstruments 2022-11-30 13739234 d:Non-currentFinancialInstruments 2023-11-30 13739234 d:Non-currentFinancialInstruments 2022-11-30 13739234 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13739234 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13739234 d:ShareCapital 2023-11-30 13739234 d:ShareCapital 2022-11-30 13739234 d:RetainedEarningsAccumulatedLosses 2023-11-30 13739234 d:RetainedEarningsAccumulatedLosses 2022-11-30 13739234 c:FRS102 2022-12-01 2023-11-30 13739234 c:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 13739234 c:FullAccounts 2022-12-01 2023-11-30 13739234 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13739234 6 2022-12-01 2023-11-30 13739234 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 13739234










DARCY INVESTMENTS LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DARCY INVESTMENTS LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DARCY INVESTMENTS LTD
FOR THE YEAR ENDED 30 NOVEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Darcy Investments Ltd for the year ended 30 November 2023 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the director of Darcy Investments Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Darcy Investments Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Darcy Investments Ltd and its  director for our work or for this report.
 
 
It is your duty to ensure that Darcy Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Darcy Investments Ltd is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Darcy Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.







Shipleys Tax Planning
 

27 November 2024
Page 1

 
DARCY INVESTMENTS LTD
REGISTERED NUMBER: 13739234

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
  
114,001
75,000

  
114,001
75,000

Current assets
  

Debtors: amounts falling due after more than one year
 5 
77,864
68,864

Cash at bank and in hand
 6 
83,699
24,906

  
161,563
93,770

Creditors: amounts falling due within one year
 7 
(71,689)
(50,679)

Net current assets
  
 
 
89,874
 
 
43,091

Total assets less current liabilities
  
203,875
118,091

  

Net assets
  
203,875
118,091


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
203,775
117,991

  
203,875
118,091


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 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 27 November 2024.





Page 2

 
DARCY INVESTMENTS LTD
REGISTERED NUMBER: 13739234

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023


Richard Burgess
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
DARCY INVESTMENTS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Darcy Investments Ltd is a company domiciled in England and Wales, registration number 13739234.  The registered office address is Wharf House, Victoria Quays, Wharf Street, Sheffield, S2 5SY.

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

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

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
DARCY INVESTMENTS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
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 balance sheet date in the countries where the Company operates and generates income.


 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet 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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.

 
2.7

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.


3.


Employees




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


        2023
        2022
            No.
            No.







Administration
1
1

Page 5

 
DARCY INVESTMENTS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2022
75,000


Additions
39,001



At 30 November 2023
114,001





5.


Debtors

2023
2022
£
£

Due after more than one year

Other debtors
77,864
68,864

77,864
68,864



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
83,699
24,906

83,699
24,906



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
23,763
27,677

Other creditors
45,946
21,922

Accruals and deferred income
1,980
1,080

71,689
50,679



Page 6