Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-3132023-06-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02009184 2023-06-01 2024-05-31 02009184 2022-06-01 2023-05-31 02009184 2024-05-31 02009184 2023-05-31 02009184 c:Director1 2023-06-01 2024-05-31 02009184 d:MotorVehicles 2023-06-01 2024-05-31 02009184 d:MotorVehicles 2024-05-31 02009184 d:MotorVehicles 2023-05-31 02009184 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 02009184 d:FurnitureFittings 2023-06-01 2024-05-31 02009184 d:FurnitureFittings 2024-05-31 02009184 d:FurnitureFittings 2023-05-31 02009184 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 02009184 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 02009184 d:CurrentFinancialInstruments 2024-05-31 02009184 d:CurrentFinancialInstruments 2023-05-31 02009184 d:Non-currentFinancialInstruments 2024-05-31 02009184 d:Non-currentFinancialInstruments 2023-05-31 02009184 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 02009184 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 02009184 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 02009184 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 02009184 d:ShareCapital 2024-05-31 02009184 d:ShareCapital 2023-05-31 02009184 d:RetainedEarningsAccumulatedLosses 2024-05-31 02009184 d:RetainedEarningsAccumulatedLosses 2023-05-31 02009184 c:OrdinaryShareClass1 2023-06-01 2024-05-31 02009184 c:OrdinaryShareClass1 2024-05-31 02009184 c:OrdinaryShareClass1 2023-05-31 02009184 c:OrdinaryShareClass2 2023-06-01 2024-05-31 02009184 c:OrdinaryShareClass2 2024-05-31 02009184 c:OrdinaryShareClass2 2023-05-31 02009184 c:OrdinaryShareClass3 2023-06-01 2024-05-31 02009184 c:OrdinaryShareClass3 2024-05-31 02009184 c:OrdinaryShareClass3 2023-05-31 02009184 c:OrdinaryShareClass4 2023-06-01 2024-05-31 02009184 c:OrdinaryShareClass4 2024-05-31 02009184 c:OrdinaryShareClass4 2023-05-31 02009184 c:FRS102 2023-06-01 2024-05-31 02009184 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 02009184 c:FullAccounts 2023-06-01 2024-05-31 02009184 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 02009184 d:WithinOneYear 2024-05-31 02009184 d:WithinOneYear 2023-05-31 02009184 d:HirePurchaseContracts d:WithinOneYear 2024-05-31 02009184 d:HirePurchaseContracts d:WithinOneYear 2023-05-31 02009184 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-05-31 02009184 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-05-31 02009184 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 02009184 d:AcceleratedTaxDepreciationDeferredTax 2023-05-31 02009184 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-05-31 02009184 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-05-31 02009184 d:LeasedAssetsHeldAsLessee 2024-05-31 02009184 d:LeasedAssetsHeldAsLessee 2023-05-31 02009184 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02009184










A. DALE BUILDERS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
A. DALE BUILDERS LIMITED
REGISTERED NUMBER: 02009184

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
33,231
15,803

  
33,231
15,803

Current assets
  

Stocks
 5 
13,837
37,745

Debtors: amounts falling due within one year
 6 
48,290
11,692

Cash at bank and in hand
  
73,356
32,787

  
135,483
82,224

Current Liablities
  

Creditors: amounts falling due within one year
 7 
(90,759)
(78,703)

Total assets less current liabilities
  
 
 
77,955
 
 
19,324

Creditors: amounts falling due after more than one year
 8 
(833)
-

Provisions for liabilities
  

Deferred tax
 10 
(8,308)
(3,951)

  
 
 
(8,308)
 
 
(3,951)

Net assets
  
68,814
15,373


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
68,714
15,273

  
68,814
15,373

Page 1

 
A. DALE BUILDERS LIMITED
REGISTERED NUMBER: 02009184

BALANCE SHEET (CONTINUED)
AS AT 31 MAY 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 provision applicable to companies subject to the small companies' regime.

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 profit and loss account 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: 




A D Dale
Director

Date: 13 February 2025

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

Page 2

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

A Dale Builders Limited is a limited liability company incorporated in England and Wales. The address of its registered office and principal place of business is Reading Bridge House, George Street, Reading, Berkshire, RG1 8LS.

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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

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 balance sheet 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 balance sheet 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 balance sheet date.


 
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.

Page 3

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Motor vehicles
-
25%
Fixtures & fittings
-
15%

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Total

£
£
£



Cost or valuation


At 1 June 2023
48,999
5,369
54,368


Additions
29,140
-
29,140


Disposals
(14,995)
-
(14,995)



At 31 May 2024

63,144
5,369
68,513



Depreciation


At 1 June 2023
34,766
3,799
38,565


Charge for the year on owned assets
10,632
236
10,868


Disposals
(14,151)
-
(14,151)



At 31 May 2024

31,247
4,035
35,282



Net book value



At 31 May 2024
31,897
1,334
33,231



At 31 May 2023
14,233
1,570
15,803

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


2024
2023
£
£



Motor vehicles
21,855
-

21,855
-


5.


Stocks

2024
2023
£
£

Raw materials and consumables
4,950
5,750

Work in progress
8,887
31,995

13,837
37,745


Page 5

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
38,001
210

Other debtors
3,421
4,815

Prepayments
6,868
6,667

48,290
11,692



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
19,161
40,836

Corporation tax
7,575
-

Other taxation and social security
50,590
33,905

Obligations under finance lease and hire purchase contracts
10,000
-

Other creditors
583
982

Accruals and deferred income
2,850
2,980

90,759
78,703


The following liabilities were secured:

2024
2023
£
£



Hire purchase
10,000
-

10,000
-

Details of security provided:

Hire purchase liabilities are secured against the assets they relate to.

Page 6

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
833
-


The following liabilities were secured:

2024
2023
£
£



Hire purchase
833
-

833
-

Details of security provided:

Hire purchase liabilities are secured against the assets they relate to.


9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
10,000
-

Between 1-5 years
833
-

Page 7

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

10.


Deferred taxation




2024


£






At beginning of year
(3,951)


Charged to profit or loss
(4,357)



At end of year
(8,308)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(8,308)
(3,951)


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



40 (2023 - 40) A Ordinary shares of £1.00 each
40
40
25 (2023 - 25) B Ordinary shares of £1.00 each
25
25
20 (2023 - 20) C Ordinary shares of £1.00 each
20
20
15 (2023 - 15) D Ordinary shares of £1.00 each
15
15

100

100


All shares rank pari passu with each other, however the directors have the authority to pay differing rates of dividends on each class of share.



12.


Related party transactions

At the balance sheet date the company was owed £2,438 by the directors (2023: £3,488).

Page 8

 
A. DALE BUILDERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

13.


Commitments under operating leases

At 31 May 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
1,872
1,404

1,872
1,404


Page 9