Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01false5No description of principal activity4falsetruefalse 11814105 2023-05-01 2024-04-30 11814105 2022-05-01 2023-04-30 11814105 2024-04-30 11814105 2023-04-30 11814105 c:Director1 2023-05-01 2024-04-30 11814105 d:CurrentFinancialInstruments 2024-04-30 11814105 d:CurrentFinancialInstruments 2023-04-30 11814105 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11814105 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11814105 d:ShareCapital 2024-04-30 11814105 d:ShareCapital 2023-04-30 11814105 d:RetainedEarningsAccumulatedLosses 2024-04-30 11814105 d:RetainedEarningsAccumulatedLosses 2023-04-30 11814105 c:FRS102 2023-05-01 2024-04-30 11814105 c:Audited 2023-05-01 2024-04-30 11814105 c:FullAccounts 2023-05-01 2024-04-30 11814105 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11814105 c:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11814105 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 11814105









DFEP NO 2 LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DFEP NO 2 LIMITED
REGISTERED NUMBER: 11814105

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
20,823
69,686

Cash at bank and in hand
 5 
31,098
38,800

  
51,921
108,486

Creditors: amounts falling due within one year
 6 
(13,912)
(14,025)

Net current assets
  
 
 
38,009
 
 
94,461

Total assets less current liabilities
  
38,009
94,461

  

Net assets
  
38,009
94,461


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
38,008
94,460

  
38,009
94,461


Page 1

 
DFEP NO 2 LIMITED
REGISTERED NUMBER: 11814105
    
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 5 form part of these financial statements.

Page 2

 
DFEP NO 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

DFEP No 2 Limited is a private company limited by shares and incorporated in England and Wales (registered number: 11814105). The registered office address 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

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.

 
2.4

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

 
DFEP NO 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 4 (2023 - 5).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
44,959

Other debtors
20,823
24,727

20,823
69,686



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,098
38,800

31,098
38,800


Page 4

 
DFEP NO 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,300
-

Amounts owed to group undertakings
40
-

Other creditors
7,572
12,025

Accruals and deferred income
3,000
2,000

13,912
14,025



7.


Related party transactions

During the year, management charges of £4,000 (2023: £4,000) were charged by a company with a common director.


8.


Controlling party

The immediate parent company is DFE Projects Limited. The ultimate parent company is Freed Holdings Limited. Both of these companies are registered in England and Wales.


9.


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 5