Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-302023-05-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04874656 2023-05-01 2024-04-30 04874656 2022-05-01 2023-04-30 04874656 2024-04-30 04874656 2023-04-30 04874656 c:Director1 2023-05-01 2024-04-30 04874656 d:CurrentFinancialInstruments 2024-04-30 04874656 d:CurrentFinancialInstruments 2023-04-30 04874656 d:Non-currentFinancialInstruments 2024-04-30 04874656 d:Non-currentFinancialInstruments 2023-04-30 04874656 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04874656 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04874656 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 04874656 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 04874656 d:ShareCapital 2024-04-30 04874656 d:ShareCapital 2023-04-30 04874656 d:RetainedEarningsAccumulatedLosses 2024-04-30 04874656 d:RetainedEarningsAccumulatedLosses 2023-04-30 04874656 c:FRS102 2023-05-01 2024-04-30 04874656 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04874656 c:FullAccounts 2023-05-01 2024-04-30 04874656 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04874656 d:Subsidiary1 2023-05-01 2024-04-30 04874656 d:Subsidiary1 1 2023-05-01 2024-04-30 04874656 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 04874656 d:HirePurchaseContracts d:WithinOneYear 2023-04-30 04874656 d:HirePurchaseContracts d:MoreThanFiveYears 2024-04-30 04874656 d:HirePurchaseContracts d:MoreThanFiveYears 2023-04-30 04874656 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 04874656 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-04-30 04874656 2 2023-05-01 2024-04-30 04874656 6 2023-05-01 2024-04-30 04874656 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 04874656









DISDALE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DISDALE HOLDINGS LIMITED
REGISTERED NUMBER: 04874656

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
900,100
900,100

  
900,100
900,100

Current assets
  

Debtors: amounts falling due within one year
 5 
2,073,767
1,238,219

Cash at bank and in hand
 6 
39,897
322,158

  
2,113,664
1,560,377

Creditors: amounts falling due within one year
 7 
(669,152)
(609,036)

Net current assets
  
 
 
1,444,512
 
 
951,341

Total assets less current liabilities
  
2,344,612
1,851,441

Creditors: amounts falling due after more than one year
 8 
(505,250)
-

  

Net assets
  
1,839,362
1,851,441


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,839,262
1,851,341

  
1,839,362
1,851,441


Page 1

 
DISDALE HOLDINGS LIMITED
REGISTERED NUMBER: 04874656
    
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 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 on 19 March 2025.




................................................
Terence Disdale
Director

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

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Disdale Holdings Limited is a private Company limited by shares and incorporated in England and Wales. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 
The principal activity of the Company is that of a holding Company and property investment.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Interest income

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


3.


Employees




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


4.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 May 2023
100
900,000
900,100



At 30 April 2024
100
900,000
900,100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Terence Disdale Design Limited
England & Wales
Ordinary
100%

The aggregate of the share capital and reserves as at 30 April 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Terence Disdale Design Limited
2,863,254
(776,127)

Page 4

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
2,073,767
1,238,105

Prepayments and accrued income
-
114

2,073,767
1,238,219



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
39,897
322,158

39,897
322,158



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,195
13,999

Amounts owed to group undertakings
593,653
594,940

Obligations under finance lease and hire purchase contracts
74,304
-

Accruals and deferred income
-
97

669,152
609,036



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
505,250
-

505,250
-


Page 5

 
DISDALE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
74,304
-

Between 1-5 years
74,304
-

Over 5 years
430,946
-

579,554
-

 
Page 6