Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30No description of principal activityfalse342023-07-0135truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 8945616 2023-07-01 2024-06-30 8945616 2022-07-01 2023-06-30 8945616 2024-06-30 8945616 2023-06-30 8945616 c:Director1 2023-07-01 2024-06-30 8945616 d:Buildings 2023-07-01 2024-06-30 8945616 d:Buildings 2024-06-30 8945616 d:Buildings 2023-06-30 8945616 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 8945616 d:PlantMachinery 2023-07-01 2024-06-30 8945616 d:PlantMachinery 2024-06-30 8945616 d:PlantMachinery 2023-06-30 8945616 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 8945616 d:FurnitureFittings 2023-07-01 2024-06-30 8945616 d:FurnitureFittings 2024-06-30 8945616 d:FurnitureFittings 2023-06-30 8945616 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 8945616 d:OfficeEquipment 2023-07-01 2024-06-30 8945616 d:OfficeEquipment 2024-06-30 8945616 d:OfficeEquipment 2023-06-30 8945616 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 8945616 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 8945616 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 8945616 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 8945616 d:CurrentFinancialInstruments 2024-06-30 8945616 d:CurrentFinancialInstruments 2023-06-30 8945616 d:Non-currentFinancialInstruments 2024-06-30 8945616 d:Non-currentFinancialInstruments 2023-06-30 8945616 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 8945616 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 8945616 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 8945616 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 8945616 d:RetainedEarningsAccumulatedLosses 2024-06-30 8945616 d:RetainedEarningsAccumulatedLosses 2023-06-30 8945616 c:FRS102 2023-07-01 2024-06-30 8945616 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 8945616 c:FullAccounts 2023-07-01 2024-06-30 8945616 c:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 8945616 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-07-01 2024-06-30 8945616 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 8945616







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


DISPUTE RESOLUTION OMBUDSMAN






































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DISPUTE RESOLUTION OMBUDSMAN
REGISTERED NUMBER:8945616



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
18,750
43,750

Tangible assets
 5 
139,038
104,520

  
157,788
148,270

Current assets
  

Debtors: amounts falling due within one year
 6 
312,233
252,940

Cash at bank and in hand
  
1,000,893
1,222,204

  
1,313,126
1,475,144

Creditors: Amounts Falling Due Within One Year
 7 
(1,111,210)
(1,224,886)

Net current assets
  
 
 
201,916
 
 
250,258

Total assets less current liabilities
  
359,704
398,528

Creditors: Amounts Falling Due After More Than One Year
 8 
-
(83,574)

Provisions for liabilities
  

Deferred tax
  
(23,086)
(33,111)

  
 
 
(23,086)
 
 
(33,111)

Net assets
  
336,618
281,843


Capital and reserves
  

Profit and loss account
  
336,618
281,843

  
336,618
281,843

Page 1

 


DISPUTE RESOLUTION OMBUDSMAN
REGISTERED NUMBER:8945616


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 by: 




................................................
K G Grix
Director

Date: 17 January 2025

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Dispute Resolution Ombudsman is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from membership income is accounted for in the period to which it relates, whereas revenue arisingfrom one off cases is recognised when the case is opened.

 
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 3

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

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.

Page 4

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Freehold property
-
10%
Plant and machinery
-
20%
Fixtures and fittings
-
25%
Office equipment
-
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.

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 34 (2023 - 35).

Page 5

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Development expenditure

£



Cost


At 1 July 2023
75,000



At 30 June 2024

75,000



Amortisation


At 1 July 2023
31,250


Charge for the year on owned assets
25,000



At 30 June 2024

56,250



Net book value



At 30 June 2024
18,750



At 30 June 2023
43,750



Page 6

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 July 2023
87,463
67,200
49,214
161,389
365,266


Additions
7,255
10,000
5,212
39,662
62,129


Disposals
-
-
-
(7,343)
(7,343)



At 30 June 2024

94,718
77,200
54,426
193,708
420,052



Depreciation


At 1 July 2023
38,976
14,840
48,601
158,329
260,746


Charge for the year on owned assets
9,049
13,940
603
4,019
27,611


Disposals
-
-
-
(7,343)
(7,343)



At 30 June 2024

48,025
28,780
49,204
155,005
281,014



Net book value



At 30 June 2024
46,693
48,420
5,222
38,703
139,038



At 30 June 2023
48,487
52,360
613
3,060
104,520


6.


Debtors

2024
2023
£
£


Trade debtors
43,414
132,769

Amounts owed by group undertakings
7,881
-

Other debtors
4,705
6,497

Prepayments and accrued income
256,233
113,674

312,233
252,940


Page 7

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
27,500

Trade creditors
56,234
102,636

Amounts owed to group undertakings
300,695
-

Corporation tax
10,151
20,005

Other taxation and social security
153,869
163,205

Other creditors
4,666
5,091

Accruals and deferred income
585,595
906,449

1,111,210
1,224,886


The following liabilities were secured:

2024
2023
£
£



Bank loans
-
27,500

-
27,500

Details of security provided:

Security has been provided to the company bankers and lender by way of fixed and floating charge over all assets of the company.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
83,574

-
83,574


The following liabilities were secured:

2024
2023
£
£



Bank loans
-
83,574

-
83,574

Details of security provided:

Security has been provided to the company bankers and lender by way of fixed and floating charge over all assets of the company.

Page 8

 


DISPUTE RESOLUTION OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


9.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


10.


Parent relationships

The parent undertaking and sole member of the company is The Ombuds Group, which incorporated in England and Wales at Premier House, 1st Floor, 1-5 Argyle Way, Stevenage SG1 2AD.

 
Page 9