Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity3635falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06738193 2023-05-01 2024-04-30 06738193 2022-05-01 2023-04-30 06738193 2024-04-30 06738193 2023-04-30 06738193 c:Director1 2023-05-01 2024-04-30 06738193 d:MotorVehicles 2023-05-01 2024-04-30 06738193 d:MotorVehicles 2024-04-30 06738193 d:MotorVehicles 2023-04-30 06738193 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06738193 d:FurnitureFittings 2023-05-01 2024-04-30 06738193 d:FurnitureFittings 2024-04-30 06738193 d:FurnitureFittings 2023-04-30 06738193 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06738193 d:OfficeEquipment 2023-05-01 2024-04-30 06738193 d:OfficeEquipment 2024-04-30 06738193 d:OfficeEquipment 2023-04-30 06738193 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06738193 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06738193 d:CurrentFinancialInstruments 2024-04-30 06738193 d:CurrentFinancialInstruments 2023-04-30 06738193 d:Non-currentFinancialInstruments 2024-04-30 06738193 d:Non-currentFinancialInstruments 2023-04-30 06738193 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06738193 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 06738193 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 06738193 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 06738193 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 06738193 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 06738193 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 06738193 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-04-30 06738193 d:ShareCapital 2024-04-30 06738193 d:ShareCapital 2023-04-30 06738193 d:RetainedEarningsAccumulatedLosses 2024-04-30 06738193 d:RetainedEarningsAccumulatedLosses 2023-04-30 06738193 c:OrdinaryShareClass1 2023-05-01 2024-04-30 06738193 c:OrdinaryShareClass1 2024-04-30 06738193 c:FRS102 2023-05-01 2024-04-30 06738193 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06738193 c:FullAccounts 2023-05-01 2024-04-30 06738193 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06738193 d:WithinOneYear 2024-04-30 06738193 d:WithinOneYear 2023-04-30 06738193 d:BetweenOneFiveYears 2024-04-30 06738193 d:BetweenOneFiveYears 2023-04-30 06738193 d:EntityControlledByKeyManagementPersonnel1 2022-05-01 2023-04-30 06738193 d:EntityControlledByKeyManagementPersonnel1 2023-04-30 06738193 d:EntityControlledByKeyManagementPersonnel2 2022-05-01 2023-04-30 06738193 d:EntityControlledByKeyManagementPersonnel2 2023-04-30 06738193 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 06738193 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 06738193 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-30 06738193 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-04-30 06738193 d:LeasedAssetsHeldAsLessee 2024-04-30 06738193 d:LeasedAssetsHeldAsLessee 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06738193









DORE TO DOOR SPECIALIST HANDLING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
REGISTERED NUMBER: 06738193

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
905,503
468,947

  
905,503
468,947

Current assets
  

Debtors: amounts falling due within one year
 5 
1,214,351
851,244

Cash at bank and in hand
 6 
767,774
900,287

  
1,982,125
1,751,531

Creditors: amounts falling due within one year
 7 
(743,964)
(664,331)

Net current assets
  
 
 
1,238,161
 
 
1,087,200

Total assets less current liabilities
  
2,143,664
1,556,147

Creditors: amounts falling due after more than one year
 8 
(586,667)
(432,765)

Provisions for liabilities
  

Deferred tax
 10 
(226,376)
(117,237)

  
 
 
(226,376)
 
 
(117,237)

Net assets
  
1,330,621
1,006,145


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
1,330,521
1,006,045

  
1,330,621
1,006,145


Page 1

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
REGISTERED NUMBER: 06738193
    
STATEMENT OF FINANCIAL POSITION (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 on 28 January 2025.




D Dore
Director

The notes on pages 3 to 12 form part of these financial statements.

Page 2

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Dore to Door Specialist Handling Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Unit 5, Mercury Centre, Central Way, Feltham, England, TW14 0RN.
The principal activity of the company is freight transport.

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 year 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 reporting date can be measured reliably; and
• the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income 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

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future years. The finance element of the rental payment is charged to the Statement of comprehensive income so as to produce a constant periodic rate of charge on the net obligation outstanding in each year.

 
2.5

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

 
2.6

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:

Motor vehicles
-
25%
straight line
Fixtures and fittings
-
25%
straight line
Office equipment
-
25%
straight line

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 the Statement of comprehensive income.

Page 4

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 Statement of financial position, 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.

 
2.8

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.

 
2.9

Creditors

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.

 
2.10

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 5

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.11

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 the Statement of comprehensive income 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.

 
2.12

Finance costs

Finance costs are charged to the Statement of comprehensive income 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.

 
2.13

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.14

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 36 (2023 - 35).

Page 6

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost 


At 1 May 2023
1,862,295
249,114
44,265
2,155,674


Additions
671,944
21,984
1,622
695,550


Disposals
(21,000)
-
-
(21,000)



At 30 April 2024

2,513,239
271,098
45,887
2,830,224



Depreciation


At 1 May 2023
1,412,785
238,070
35,872
1,686,727


Charge for the year
243,881
10,233
3,568
257,682


Disposals
(19,688)
-
-
(19,688)



At 30 April 2024

1,636,978
248,303
39,440
1,924,721



Net book value



At 30 April 2024
876,261
22,795
6,447
905,503



At 30 April 2023
449,510
11,044
8,393
468,947

Page 7

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

           4.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
873,283
437,666

873,283
437,666


5.


Debtors

2024
2023
£
£


Trade debtors
683,259
618,969

Other debtors
506,056
213,627

Prepayments and accrued income
25,036
18,648

1,214,351
851,244



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
767,774
900,287

Less: bank overdrafts
(57)
(1,020)

767,717
899,267


Page 8

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
57
1,020

Bank loans
10,000
10,000

Trade creditors
121,182
118,200

Amounts owed to group undertakings
5,924
-

Corporation tax
103,037
192,815

Other taxation and social security
158,718
116,615

Obligations under finance lease and hire purchase contracts
307,421
199,823

Other creditors
16,843
5,076

Accruals and deferred income
20,782
20,782

743,964
664,331


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
20,000
30,000

Obligations under finance leases and hire purchase contracts
461,206
251,071

Accruals and deferred income
105,461
151,694

586,667
432,765


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.

Page 9

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000

Amounts falling due 2-5 years

Bank loans
10,000
20,000


30,000
40,000



10.


Deferred taxation




2024


£






At beginning of year
117,237


Charged to the Statement of comprehensive income
109,139



At end of year
226,376

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
226,376
117,237

226,376
117,237

Page 10

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



12.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £145,632 (2023 - £22,795). Contributions totaling £5,841 (2023 - £5,067) were payable as at year end.


13.


Commitments under operating leases

At 30 April 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
612,321
484,485

Later than 1 year and not later than 5 years
1,134,991
1,336,061

1,747,312
1,820,546


14.


Related party transactions

The company has taken advantage of the exemption permitted by FRS 102 not to disclose transactions with its parent company by virtue of it being wholly owned.
 
Dore to Door Warehousing LLP is an LLP under common control. During the year, the company charged the LLP £198,315 (2023 - £164,392) for staff costs, £35,163 (2023 - £38,809) for premises expenses and management charges of £Nil (2023 - £100,000). During the year the LLP charged the company £42,000 (2023 - £42,000) for rent. At the year end, an amount of £499,433 (2023 - £209,326) was due from the LLP.
 
Included within other debtors is an amount of £3,622 (2023 - £2,000) due from Dores Properties Limited, a company with common directors.
Page 11

 
DORE TO DOOR SPECIALIST HANDLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

15.


Ultimate parent undertaking and controlling party

The immediate and ultimate parent undertaking is Dore to Door Holdings Limited, a company incorporated in England and Wales.
There is no ultimate controlling party.

 
Page 12