Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC357734 2023-05-01 2024-04-30 SC357734 2022-05-01 2023-04-30 SC357734 2024-04-30 SC357734 2023-04-30 SC357734 c:Director1 2023-05-01 2024-04-30 SC357734 c:RegisteredOffice 2023-05-01 2024-04-30 SC357734 c:Agent1 2023-05-01 2024-04-30 SC357734 d:PlantMachinery 2023-05-01 2024-04-30 SC357734 d:PlantMachinery 2024-04-30 SC357734 d:PlantMachinery 2023-04-30 SC357734 d:FurnitureFittings 2023-05-01 2024-04-30 SC357734 d:FurnitureFittings 2024-04-30 SC357734 d:FurnitureFittings 2023-04-30 SC357734 d:OfficeEquipment 2023-05-01 2024-04-30 SC357734 d:OfficeEquipment 2024-04-30 SC357734 d:OfficeEquipment 2023-04-30 SC357734 d:Goodwill 2024-04-30 SC357734 d:Goodwill 2023-04-30 SC357734 d:CurrentFinancialInstruments 2024-04-30 SC357734 d:CurrentFinancialInstruments 2023-04-30 SC357734 d:Non-currentFinancialInstruments 2024-04-30 SC357734 d:Non-currentFinancialInstruments 2023-04-30 SC357734 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC357734 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC357734 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC357734 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC357734 d:ShareCapital 2024-04-30 SC357734 d:ShareCapital 2023-04-30 SC357734 d:CapitalRedemptionReserve 2024-04-30 SC357734 d:CapitalRedemptionReserve 2023-04-30 SC357734 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC357734 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC357734 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC357734 c:OrdinaryShareClass1 2024-04-30 SC357734 c:FRS102 2023-05-01 2024-04-30 SC357734 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC357734 c:FullAccounts 2023-05-01 2024-04-30 SC357734 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC357734 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC357734










DOPPELGANGER 33 LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
DOPPELGANGER 33 LIMITED
 

COMPANY INFORMATION


Director
Mr R Kirkpatrick 




Registered number
SC357734



Registered office
17-21 Assembly Street

Edinburgh

EH6 7BQ




Bankers
The Royal Bank of Scotland
30 Nicholson Street

Edinburgh

EH8 9DL





 
DOPPELGANGER 33 LIMITED
REGISTERED NUMBER: SC357734

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 6 
309,186
341,254

Bank & cash balances
  
1,902
5,937

  
311,088
347,191

Creditors: amounts falling due within one year
 7 
(23,385)
(55,594)

Net current assets
  
 
 
287,703
 
 
291,597

Total assets less current liabilities
  
287,703
291,597

Creditors: amounts falling due after more than one year
 8 
(37,045)
(40,692)

  

Net assets
  
250,658
250,905


Capital and reserves
  

Called up share capital 
 9 
65
65

Capital redemption reserve
  
35
35

Profit and loss account
  
250,558
250,805

  
250,658
250,905


Page 1

 
DOPPELGANGER 33 LIMITED
REGISTERED NUMBER: SC357734

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 28 January 2025.



Mr R Kirkpatrick
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DOPPELGANGER 33 LIMITED
 

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

1.


General information

Doppelganger 33 Limited is a private company, limited by shares, domiciled in Scotland with registration number SC357734. The registered office is 17-21 Assembly Street, Edinburgh, Scotland, EH6 7BQ. 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
DOPPELGANGER 33 LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Turnover

Turnover 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. Turnover 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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover 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.

 
2.4

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.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
DOPPELGANGER 33 LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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 reporting date in the countries where the Company operates and generates income.

  
2.8

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. 

Intangible assets

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

Page 5

 
DOPPELGANGER 33 LIMITED
 

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

2.Accounting policies (continued)

 
2.9

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:

Plant & machinery
-
33.33%
Fixtures & fittings
-
33.33%
Office equipment
-
33.33%

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.

  
2.10

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of income and retained earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
During the comparative year the business was in receipt of the following revenue grants in relation to the COVID-19 pandemic:
Bouce Back Loan Scheme (BBLS) which is recognised when received.


3.


Employees




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

Page 6

 
DOPPELGANGER 33 LIMITED
 

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

4.


Intangible assets




Goodwill

£



Cost


At 1 May 2023
305,000



At 30 April 2024

305,000



Amortisation


At 1 May 2023
305,000



At 30 April 2024

305,000



Net book value



At 30 April 2024
-



At 30 April 2023
-




5.


Tangible fixed assets





Plant & machinery
Fixtures & fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
19,766
5,001
74
24,841



At 30 April 2024

19,766
5,001
74
24,841



Depreciation


At 1 May 2023
19,766
5,001
74
24,841



At 30 April 2024

19,766
5,001
74
24,841



Net book value



At 30 April 2024
-
-
-
-



At 30 April 2023
-
-
-
-

Page 7

 
DOPPELGANGER 33 LIMITED
 

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

6.


Debtors

2024
2023
£
£


Trade debtors
38
11,349

Other debtors
308,470
329,292

Prepayments and accrued income
620
613

Tax recoverable
58
-

309,186
341,254



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,835
23,319

Trade creditors
5,257
7,748

Other taxation and social security
7,910
17,988

Other creditors
683
432

Accruals and deferred income
3,700
6,107

23,385
55,594



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
37,045
40,692

37,045
40,692



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



65 Ordinary shares of £1 each
65
65





Page 8