Caseware UK (AP4) 2023.0.135 2023.0.135 falsetrue2023-10-01falseNo description of principal activity11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05210652 2023-10-01 2024-09-30 05210652 2022-10-01 2023-09-30 05210652 2024-09-30 05210652 2023-09-30 05210652 c:Director1 2023-10-01 2024-09-30 05210652 d:PlantMachinery 2023-10-01 2024-09-30 05210652 d:PlantMachinery 2024-09-30 05210652 d:PlantMachinery 2023-09-30 05210652 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05210652 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05210652 d:CurrentFinancialInstruments 2024-09-30 05210652 d:CurrentFinancialInstruments 2023-09-30 05210652 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05210652 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05210652 d:UKTax 2023-10-01 2024-09-30 05210652 d:UKTax 2022-10-01 2023-09-30 05210652 d:ShareCapital 2024-09-30 05210652 d:ShareCapital 2023-09-30 05210652 d:RetainedEarningsAccumulatedLosses 2024-09-30 05210652 d:RetainedEarningsAccumulatedLosses 2023-09-30 05210652 c:OrdinaryShareClass1 2023-10-01 2024-09-30 05210652 c:OrdinaryShareClass1 2024-09-30 05210652 c:OrdinaryShareClass1 2023-09-30 05210652 c:FRS102 2023-10-01 2024-09-30 05210652 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 05210652 c:FullAccounts 2023-10-01 2024-09-30 05210652 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05210652 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05210652










Dispute Decisions Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 September 2024





 
Dispute Decisions Limited
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Dispute Decisions Limited for the year ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dispute Decisions Limited for the year ended 30 September 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Dispute Decisions Limited in accordance with the terms of our engagement letter dated 6 January 2023Our work has been undertaken solely to prepare for your approval the financial statements of Dispute Decisions Limited and state those matters that we have agreed to state to the director of Dispute Decisions Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dispute Decisions Limited and its director for our work or for this report. 

It is your duty to ensure that Dispute Decisions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dispute Decisions Limited. You consider that Dispute Decisions Limited 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 Dispute Decisions Limited. 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.

  



Kreston Reeves LLP
 
Chartered Accountants
  
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
16 January 2025
Page 1

 
Dispute Decisions Limited
Registered number: 05210652

Balance sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,549
340

  
1,549
340

Current assets
  

Debtors: amounts falling due within one year
 6 
2,586
1,952

Cash at bank and in hand
 7 
23,828
20,821

  
26,414
22,773

Creditors: amounts falling due within one year
 8 
(20,740)
(21,892)

Net current assets
  
 
 
5,674
 
 
881

Total assets less current liabilities
  
7,223
1,221

  

Net assets
  
7,223
1,221


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
7,123
1,121

  
7,223
1,221


Page 2

 
Dispute Decisions Limited
Registered number: 05210652

Balance sheet (continued)
As at 30 September 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 his 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 on 16 January 2025.




P K Fidler
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
Dispute Decisions Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

1.


General information

Dispute Decisions Limited is a private company limited by shares which was incorporated in England and Wales.
The company's registered office is 37 St. Margarets Street, Canterbury, Kent, CT1 2TU.
The financial statements are presented in pound Sterling and rounded to the nearest pound.

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 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

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 4

 
Dispute Decisions Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

2.Accounting policies (continued)

 
2.4

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%

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.

 
2.5

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

2024
2023
£
£

Social security costs
249
273

249
273


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


4.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
13,211
4,273

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of  19% (2023 - 19%).


Page 5

 
Dispute Decisions Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

5.


Tangible fixed assets





Plant and machinery
Total

£
£



Cost or valuation


At 1 October 2023
3,593
3,593


Additions
1,725
1,725



At 30 September 2024

5,318
5,318



Depreciation


At 1 October 2023
3,253
3,253


Charge for the year on owned assets
516
516



At 30 September 2024

3,769
3,769



Net book value



At 30 September 2024
1,549
1,549



At 30 September 2023
340
340


6.


Debtors

2024
2023
£
£


Trade debtors
609
-

Prepayments and accrued income
1,977
1,952

2,586
1,952



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
23,828
20,821


Page 6

 
Dispute Decisions Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
13,211
4,273

Other taxation and social security
4,403
5,530

Other creditors
203
9,339

Accruals and deferred income
2,923
2,750

20,740
21,892



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



10.


Controlling party

The company was controlled throughout the year by the director Mr P K Fidler, by virtue of the fact that he owns the entire issued share capital. 


Page 7