Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312023-09-01falseNo description of principal activity77truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02476527 2023-09-01 2024-03-31 02476527 2022-09-01 2023-08-31 02476527 2024-03-31 02476527 2023-08-31 02476527 c:Director2 2023-09-01 2024-03-31 02476527 d:OfficeEquipment 2023-09-01 2024-03-31 02476527 d:OfficeEquipment 2024-03-31 02476527 d:OfficeEquipment 2023-08-31 02476527 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 02476527 d:CurrentFinancialInstruments 2024-03-31 02476527 d:CurrentFinancialInstruments 2023-08-31 02476527 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02476527 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 02476527 d:ShareCapital 2024-03-31 02476527 d:ShareCapital 2023-08-31 02476527 d:CapitalRedemptionReserve 2024-03-31 02476527 d:CapitalRedemptionReserve 2023-08-31 02476527 d:RetainedEarningsAccumulatedLosses 2024-03-31 02476527 d:RetainedEarningsAccumulatedLosses 2023-08-31 02476527 c:OrdinaryShareClass2 2023-09-01 2024-03-31 02476527 c:OrdinaryShareClass2 2024-03-31 02476527 c:OrdinaryShareClass2 2023-08-31 02476527 c:OrdinaryShareClass3 2023-09-01 2024-03-31 02476527 c:OrdinaryShareClass3 2024-03-31 02476527 c:OrdinaryShareClass3 2023-08-31 02476527 c:FRS102 2023-09-01 2024-03-31 02476527 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 02476527 c:FullAccounts 2023-09-01 2024-03-31 02476527 c:PrivateLimitedCompanyLtd 2023-09-01 2024-03-31 02476527 2 2023-09-01 2024-03-31 02476527 e:PoundSterling 2023-09-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02476527









DOVETAIL ARCHITECTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2024

 
DOVETAIL ARCHITECTS LIMITED
REGISTERED NUMBER:02476527

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
31 August
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
428
594

Current assets
  

Debtors: amounts falling due within one year
 5 
1,558,719
1,292,806

Cash at bank and in hand
  
164,109
254,614

  
1,722,828
1,547,420

Creditors: amounts falling due within one year
 6 
(1,449,148)
(1,269,686)

Net current assets
  
 
 
273,680
 
 
277,734

Net assets
  
274,108
278,328


Capital and reserves
  

Called up share capital 
 7 
1,250
1,250

Capital redemption reserve
  
1,250
1,250

Profit and loss account
  
271,608
275,828

  
274,108
278,328


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 period 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.

Page 1

 
DOVETAIL ARCHITECTS LIMITED
REGISTERED NUMBER:02476527
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T P O'Brien
Director

Date: 21 February 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
DOVETAIL ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Dovetail Architects Limited ("the company") is a private company limited by shares, incorporated in England and Wales, registration number 02476527. The registered office is Fifth Floor, Unex Tower, Station Street, Stratford, London, E15 1DA.

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 3

 
DOVETAIL ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

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.

 
2.6

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:

Office equipment
-
20% - 33.3%

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 4

 
DOVETAIL ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 7 (2023 - 7).


4.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 September 2023
30,584



At 31 March 2024

30,584



Depreciation


At 1 September 2023
29,990


Charge for the period on owned assets
166



At 31 March 2024

30,156



Net book value



At 31 March 2024
428



At 31 August 2023
594

Page 5

 
DOVETAIL ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

31 March
31 August
2024
2023
£
£


Trade debtors
215,998
681,799

Other debtors
954,559
592,257

Amounts recoverable on long-term contracts
388,162
18,750

1,558,719
1,292,806



6.


Creditors: Amounts falling due within one year

31 March
31 August
2024
2023
£
£

Trade creditors
7,628
1,059

Corporation tax
9,910
4,771

Other taxation and social security
29,494
-

Other creditors
1,101
472,501

Accruals and deferred income
1,401,015
791,355

1,449,148
1,269,686



7.


Share capital

31 March
31 August
2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary "A" shares of £1 each
1,000
1,000
250 (2023 - 250) Ordinary "B" shares of £1 each
250
250

1,250

1,250


 
Page 6