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 08469873 2023-05-01 2024-04-30 08469873 2022-05-01 2023-04-30 08469873 2024-04-30 08469873 2023-04-30 08469873 c:Director1 2023-05-01 2024-04-30 08469873 d:OfficeEquipment 2023-05-01 2024-04-30 08469873 d:OfficeEquipment 2024-04-30 08469873 d:OfficeEquipment 2023-04-30 08469873 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08469873 d:ComputerEquipment 2023-05-01 2024-04-30 08469873 d:ComputerEquipment 2024-04-30 08469873 d:ComputerEquipment 2023-04-30 08469873 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08469873 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08469873 d:CurrentFinancialInstruments 2024-04-30 08469873 d:CurrentFinancialInstruments 2023-04-30 08469873 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08469873 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08469873 d:ShareCapital 2024-04-30 08469873 d:ShareCapital 2023-04-30 08469873 d:RetainedEarningsAccumulatedLosses 2024-04-30 08469873 d:RetainedEarningsAccumulatedLosses 2023-04-30 08469873 c:FRS102 2023-05-01 2024-04-30 08469873 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08469873 c:FullAccounts 2023-05-01 2024-04-30 08469873 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08469873 2 2023-05-01 2024-04-30 08469873 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08469873









DIABETES PROFESSIONAL ADVICE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DIABETES PROFESSIONAL ADVICE LTD
REGISTERED NUMBER: 08469873

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
366
659

  
366
659

Current assets
  

Debtors: amounts falling due within one year
 5 
57,802
72,579

Cash at bank and in hand
 6 
9,060
15,147

  
66,862
87,726

Creditors: amounts falling due within one year
 7 
(12,164)
(30,687)

Net current assets
  
 
 
54,698
 
 
57,039

Total assets less current liabilities
  
55,064
57,698

  

Net assets
  
55,064
57,698

Page 1

 
DIABETES PROFESSIONAL ADVICE LTD
REGISTERED NUMBER: 08469873
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
54,964
57,598

  
55,064
57,698


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 on 25 March 2025.




Dr Lyndon Marc Evans
Director

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

Page 2

 
DIABETES PROFESSIONAL ADVICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Diabetes Professional Advice Limited is a private limited company limited by share capital. The company is registered in England and Wales, company number 08469873. The company's registered office address is located at Kynance House, Mount Road, Dians Powys, Vale of Glamorgan CF64 4DG.

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

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.


Page 3

 
DIABETES PROFESSIONAL ADVICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

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
-
33%
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

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.

Page 4

 
DIABETES PROFESSIONAL ADVICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

2024
2023
£
£

Wages and salaries
6,240
6,240

6,240
6,240


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


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
2,602
879
3,481



At 30 April 2024

2,602
879
3,481



Depreciation


At 1 May 2023
2,602
220
2,822


Charge for the year on owned assets
-
293
293



At 30 April 2024

2,602
513
3,115



Net book value



At 30 April 2024
-
366
366



At 30 April 2023
-
659
659


5.


Debtors

2024
2023
£
£


Other debtors
57,802
72,579

57,802
72,579


Page 5

 
DIABETES PROFESSIONAL ADVICE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,060
15,147

9,060
15,147



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
2,880

Other creditors
8,964
24,307

Accruals and deferred income
3,200
3,500

12,164
30,687



8.


Transactions with directors

During the year the company advanced the director £25,223 during the year. Interest at 2.25% was charged on this loan. 

 
Page 6