Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01trueNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11179337 2023-05-01 2024-04-30 11179337 2022-05-01 2023-04-30 11179337 2024-04-30 11179337 2023-04-30 11179337 c:Director1 2023-05-01 2024-04-30 11179337 d:OfficeEquipment 2023-05-01 2024-04-30 11179337 d:OfficeEquipment 2024-04-30 11179337 d:OfficeEquipment 2023-04-30 11179337 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11179337 d:CurrentFinancialInstruments 2024-04-30 11179337 d:CurrentFinancialInstruments 2023-04-30 11179337 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11179337 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11179337 d:ShareCapital 2024-04-30 11179337 d:ShareCapital 2023-04-30 11179337 d:RetainedEarningsAccumulatedLosses 2024-04-30 11179337 d:RetainedEarningsAccumulatedLosses 2023-04-30 11179337 c:FRS102 2023-05-01 2024-04-30 11179337 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11179337 c:FullAccounts 2023-05-01 2024-04-30 11179337 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11179337 2 2023-05-01 2024-04-30 11179337 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 11179337









DF DEVELOPMENT MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DF DEVELOPMENT MANAGEMENT LIMITED
REGISTERED NUMBER: 11179337

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
1,863
-

  
1,863
-

Current assets
  

Debtors: amounts falling due within one year
 5 
83,407
202,970

Cash at bank and in hand
 6 
182,052
233,057

  
265,459
436,027

Creditors: amounts falling due within one year
 7 
(86,351)
(210,694)

Net current assets
  
 
 
179,108
 
 
225,333

Total assets less current liabilities
  
180,971
225,333

  

Net assets
  
180,971
225,333


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
180,771
225,133

  
180,971
225,333


Page 1

 
DF DEVELOPMENT MANAGEMENT LIMITED
REGISTERED NUMBER: 11179337
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 by: 




P N Briggs
Director

Date: 2 December 2024

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

Page 2

 
DF DEVELOPMENT MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

DF Development Management Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address and the principal place of business 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

Interest income

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

 
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.

Page 3

 
DF DEVELOPMENT MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

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:

Office equipment
-
3 years

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

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
DF DEVELOPMENT MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

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


        2024
        2023
            No.
            No.







Employees
3
3


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
2,163



At 30 April 2024

2,163



Depreciation


Charge for the year on owned assets
300



At 30 April 2024

300



Net book value



At 30 April 2024
1,863



At 30 April 2023
-


5.


Debtors

2024
2023
£
£


Trade debtors
69,723
181,134

Called up share capital not paid
200
200

Prepayments and accrued income
13,484
21,636

83,407
202,970


Page 5

 
DF DEVELOPMENT MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
182,052
233,057

182,052
233,057



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
10,995
76,206

Corporation tax
56,610
62,630

Other taxation and social security
15,246
27,423

Accruals and deferred income
3,500
44,435

86,351
210,694



8.


Related party transactions

Included within administration expenses are management charges of £230,352 (2023: £235,352) to a company with common directors. 

 
Page 6