Caseware UK (AP4) 2024.0.164 2024.0.164 112024-01-01No description of principal activityfalsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI669666 2024-01-01 2024-12-31 NI669666 2023-01-01 2023-12-31 NI669666 2024-12-31 NI669666 2023-12-31 NI669666 c:Director1 2024-01-01 2024-12-31 NI669666 d:Buildings 2024-12-31 NI669666 d:Buildings 2023-12-31 NI669666 d:Buildings 1 2024-01-01 2024-12-31 NI669666 d:FreeholdInvestmentProperty 2024-12-31 NI669666 d:FreeholdInvestmentProperty 3 2024-01-01 2024-12-31 NI669666 d:ShareCapital 2024-12-31 NI669666 d:ShareCapital 2023-12-31 NI669666 d:CapitalRedemptionReserve 2024-12-31 NI669666 d:CapitalRedemptionReserve 2023-12-31 NI669666 d:RetainedEarningsAccumulatedLosses 2024-12-31 NI669666 d:RetainedEarningsAccumulatedLosses 2023-12-31 NI669666 c:OrdinaryShareClass1 2024-01-01 2024-12-31 NI669666 c:OrdinaryShareClass1 2024-12-31 NI669666 c:OrdinaryShareClass1 2023-12-31 NI669666 c:OrdinaryShareClass3 2024-01-01 2024-12-31 NI669666 c:OrdinaryShareClass3 2024-12-31 NI669666 c:OrdinaryShareClass3 2023-12-31 NI669666 c:OrdinaryShareClass4 2024-01-01 2024-12-31 NI669666 c:OrdinaryShareClass4 2024-12-31 NI669666 c:OrdinaryShareClass4 2023-12-31 NI669666 c:OrdinaryShareClass5 2024-01-01 2024-12-31 NI669666 c:OrdinaryShareClass5 2024-12-31 NI669666 c:OrdinaryShareClass5 2023-12-31 NI669666 c:FRS102 2024-01-01 2024-12-31 NI669666 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 NI669666 c:FullAccounts 2024-01-01 2024-12-31 NI669666 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI669666 5 2024-01-01 2024-12-31 NI669666 6 2024-01-01 2024-12-31 NI669666 f:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI669666










Dorman Holdings Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2024

 
Dorman Holdings Limited
Registered number: NI669666

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
435,000

Investments
 6 
4,434
4,434

Investment property
 7 
435,000
-

  
439,434
439,434

  

Total assets less current liabilities
  
 
439,434
 
439,434

  

Net assets
  
439,434
439,434


Capital and reserves
  

Called up share capital 
 8 
3,161
3,161

Capital redemption reserve
  
1,273
1,273

Profit and loss account
  
435,000
435,000

  
439,434
439,434


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 3 April 2025.




Andrew Dorman
Director

The notes on pages 2 to 5 form part of these financial statements.

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Page 1

 
Dorman Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

1.


General information

Dorman Holdings Limited is a private company limited by shares incorporated in Northern Ireland. The
registration number and address of the registered office are given in the company information section of
these financial statements.

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

Going concern

The Director of Dorman Holdings Limited has reviewed the resources available, including the ongoing support of the parent company and its shareholders, and believe that the company has adequate resources to continue in operational existence for the foreseeable future.
 

 
2.3

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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Page 2

 
Dorman Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.5

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 balance sheet 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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the process of applying the company's accounting policies, management has not made any significant
judgements. There are no key assumptions concerning the future or other key sources of estimation,
that have significant risk of raising a material adjustment to the carrying amounts of assets and liabilities
within the financial year.


4.


Employees




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

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Page 3

 
Dorman Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

5.


Tangible fixed assets





Freehold property

£





At 1 January 2024
435,000


Reclassified to held for sale
(435,000)



At 31 December 2024

-






Net book value



At 31 December 2024
-



At 31 December 2023
435,000

The freehold property was revalued at market value by Templeton Robinson. This valuation was carried out on 2nd June 2020. Templeton Robinson are external valuers who are qualified for the purposes of the valuation in accordance with RICS Valuation Standard, 6th Edition.
This report valued the property at £435,000. The director reviewed this valuation at 31st December 2024 and believes that there has been no significant change in value


6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
4,434



At 31 December 2024
4,434




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Page 4

 
Dorman Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2024

7.


Investment property


Freehold investment property

£



Valuation


Transfers between classes
435,000



At 31 December 2024
435,000





8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



944 (2023 - 944) A1 Ordinary shares of £1.00 each
944
944
944 (2023 - 944) B1 Ordinary shares of £1.00 each
944
944
1,270 (2023 - 1,270) B2 Ordinary shares of £1.00 each
1,270
1,270
1 (2023 - 1) D Ordinary shares of £1.00
1
1
1 (2023 - 1) G Ordinary shares of £1.00
1
1
1 (2023 - 1) H Ordinary shares of £1.00
1
1

3,161

3,161



9.


Controlling party

The Company is controlled by the Director.

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Page 5