Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true2023-07-01falseNo description of principal activity54trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13446124 2023-07-01 2024-06-30 13446124 2022-07-01 2023-06-30 13446124 2024-06-30 13446124 2023-06-30 13446124 c:Director1 2023-07-01 2024-06-30 13446124 d:PlantMachinery 2023-07-01 2024-06-30 13446124 d:PlantMachinery 2024-06-30 13446124 d:PlantMachinery 2023-06-30 13446124 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13446124 d:ComputerEquipment 2023-07-01 2024-06-30 13446124 d:ComputerEquipment 2024-06-30 13446124 d:ComputerEquipment 2023-06-30 13446124 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13446124 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13446124 d:CurrentFinancialInstruments 2024-06-30 13446124 d:CurrentFinancialInstruments 2023-06-30 13446124 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13446124 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13446124 d:ShareCapital 2024-06-30 13446124 d:ShareCapital 2023-06-30 13446124 d:RetainedEarningsAccumulatedLosses 2024-06-30 13446124 d:RetainedEarningsAccumulatedLosses 2023-06-30 13446124 c:FRS102 2023-07-01 2024-06-30 13446124 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13446124 c:FullAccounts 2023-07-01 2024-06-30 13446124 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13446124 2 2023-07-01 2024-06-30 13446124 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 13446124









UH K-DOGS N JUICY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
UH K-DOGS N JUICY LTD
REGISTERED NUMBER: 13446124

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
6,090
4,965

  
6,090
4,965

Current assets
  

Stocks
  
9,500
-

Debtors: amounts falling due within one year
 5 
14,784
110

Cash at bank and in hand
 6 
375,011
293,942

  
399,295
294,052

Creditors: amounts falling due within one year
 7 
(99,888)
(125,245)

Net current assets
  
 
 
299,407
 
 
168,807

Total assets less current liabilities
  
305,497
173,772

  

Net assets
  
305,497
173,772


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
305,496
173,771

  
305,497
173,772

Page 1

 
UH K-DOGS N JUICY LTD
REGISTERED NUMBER: 13446124
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 by: 




................................................
M Riaz
Director

Date: 20 March 2025

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

 
UH K-DOGS N JUICY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Uh K-Dogs N Juicy Ltd is a private company limited by shares, incorporated in England and Wales, and its registered office is Aston House, Cornwall Avenue, London, N3 1LF.

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:

Sale of goods

Revenue 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.

 
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.

 
2.5

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

 
UH K-DOGS N JUICY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
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:

Plant and machinery
-
25%
Computer 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.

 
2.6

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.

 
2.7

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.

 
2.8

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. 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.

 
2.9

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.

 
2.10

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.

Page 4

 
UH K-DOGS N JUICY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
6,148
905
7,053


Additions
1,580
999
2,579



At 30 June 2024

7,728
1,904
9,632



Depreciation


At 1 July 2023
1,956
132
2,088


Charge for the year on owned assets
1,261
193
1,454



At 30 June 2024

3,217
325
3,542



Net book value



At 30 June 2024
4,511
1,579
6,090



At 30 June 2023
4,192
773
4,965


5.


Debtors

2024
2023
£
£


Other debtors
14,784
110

14,784
110



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
375,011
293,942


Page 5

 
UH K-DOGS N JUICY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
67,600
47,345

Other taxation and social security
29,646
65,206

Other creditors
142
10,194

Accruals and deferred income
2,500
2,500

99,888
125,245


 
Page 6