Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseNo description of principal activity2023-05-0144falsetruefalse 11814098 2023-05-01 2024-04-30 11814098 2022-05-01 2023-04-30 11814098 2024-04-30 11814098 2023-04-30 11814098 c:Director1 2023-05-01 2024-04-30 11814098 d:CurrentFinancialInstruments 2024-04-30 11814098 d:CurrentFinancialInstruments 2023-04-30 11814098 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11814098 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11814098 d:ShareCapital 2024-04-30 11814098 d:ShareCapital 2023-04-30 11814098 d:RetainedEarningsAccumulatedLosses 2024-04-30 11814098 d:RetainedEarningsAccumulatedLosses 2023-04-30 11814098 c:OrdinaryShareClass1 2023-05-01 2024-04-30 11814098 c:OrdinaryShareClass1 2024-04-30 11814098 c:OrdinaryShareClass1 2023-04-30 11814098 c:FRS102 2023-05-01 2024-04-30 11814098 c:Audited 2023-05-01 2024-04-30 11814098 c:FullAccounts 2023-05-01 2024-04-30 11814098 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11814098 c:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11814098 4 2023-05-01 2024-04-30 11814098 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11814098









DFEP NO 1 LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DFEP NO 1 LIMITED
REGISTERED NUMBER: 11814098

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
31,839
48,600

Cash at bank and in hand
 6 
3,895
1,134

  
35,734
49,734

Creditors: amounts falling due within one year
 7 
(6,247)
(43,793)

Net current assets
  
 
 
29,487
 
 
5,941

Total assets less current liabilities
  
29,487
5,941

  

Net assets
  
29,487
5,941


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
29,486
5,940

  
29,487
5,941


Page 1

 
DFEP NO 1 LIMITED
REGISTERED NUMBER: 11814098
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 by: 




P N Briggs
Director

Date: 30 October 2024

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

Page 2

 
DFEP NO 1 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

DFEP NO 1 Limited is a private  company limited by shares and incorporated in England and Wales (Registered No. 11814098). The registered office is 7 Whiteladies Road, Bristol, United Kingdom, BS8 1NN. 
The financial statements are presented 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

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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.

Page 3

 
DFEP NO 1 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

 
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.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Exceptional items

2024
2023
£
£


Related party loan write-back
-
(806,029)

-
(806,029)

Page 4

 
DFEP NO 1 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Trade debtors
31,839
48,600

31,839
48,600



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,895
1,134

3,895
1,134



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,100
-

Amounts owed to group undertakings
-
40,295

Other taxation and social security
1,147
1,497

Accruals and deferred income
3,000
2,001

6,247
43,793


Page 5

 
DFEP NO 1 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



9.


Related party transactions

IDuring the year, management fees of £180,000 (2023: £180,000) were charged by a company that has a common director. 


10.


Controlling party

The parent company is DFE Projects Limited. The registered office is 7 Whiteladies Road, Bristol, United Kingdom, BS8 1NN. The ultimate parent company is Freed Holdings Limited. Both these companies are registered in England and Wales. Copies of these financial statements are available from The Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF 14 3UZ.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 30 October 2024 by Stephen Haffner (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 6