Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-032025-04-03false2024-05-01No description of principal activity01truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07549267 2024-05-01 2025-04-03 07549267 2023-05-01 2024-04-30 07549267 2025-04-03 07549267 2024-04-30 07549267 c:Director1 2024-05-01 2025-04-03 07549267 d:CurrentFinancialInstruments 2025-04-03 07549267 d:CurrentFinancialInstruments 2024-04-30 07549267 d:Non-currentFinancialInstruments 2025-04-03 07549267 d:Non-currentFinancialInstruments 2024-04-30 07549267 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-03 07549267 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07549267 d:ShareCapital 2025-04-03 07549267 d:ShareCapital 2024-04-30 07549267 d:OtherMiscellaneousReserve 2025-04-03 07549267 d:OtherMiscellaneousReserve 2024-04-30 07549267 d:RetainedEarningsAccumulatedLosses 2025-04-03 07549267 d:RetainedEarningsAccumulatedLosses 2024-04-30 07549267 c:OrdinaryShareClass2 2024-05-01 2025-04-03 07549267 c:OrdinaryShareClass2 2025-04-03 07549267 c:OrdinaryShareClass2 2024-04-30 07549267 c:FRS102 2024-05-01 2025-04-03 07549267 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-03 07549267 c:FullAccounts 2024-05-01 2025-04-03 07549267 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-03 07549267 2 2024-05-01 2025-04-03 07549267 6 2024-05-01 2025-04-03 07549267 e:PoundSterling 2024-05-01 2025-04-03 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07549267










D.K. THOMAS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 3 APRIL 2025

 
D.K. THOMAS LIMITED
REGISTERED NUMBER: 07549267

BALANCE SHEET
AS AT 3 APRIL 2025

3 April
30 April
2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
-
29,860

  
-
29,860

Current assets
  

Debtors
 5 
326,894
375,010

Cash at bank and in hand
 6 
936,100
844,694

  
1,262,994
1,219,704

Creditors: amounts falling due within one year
 7 
-
(4,965)

Net current assets
  
 
 
1,262,994
 
 
1,214,739

Total assets less current liabilities
  
1,262,994
1,244,599

  

Net assets
  
1,262,994
1,244,599


Capital and reserves
  

Called up share capital 
 8 
1
1

Other reserves
  
444,350
444,350

Profit and loss account
  
818,643
800,248

  
1,262,994
1,244,599


Page 1

 
D.K. THOMAS LIMITED
REGISTERED NUMBER: 07549267
    
BALANCE SHEET (CONTINUED)
AS AT 3 APRIL 2025

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 period 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 by: 




D K Thomas
Director

Date: 16 April 2025

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

Page 2

 
D.K. THOMAS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 3 APRIL 2025

1.


General information

D.K. Thomas Limited, 07549267, is a private limited company limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 39-41 Church Street, Oswestry, Shropshire, SY11 2SZ.

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

Interest income

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

 
2.3

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.


 
2.4

Valuation of investments

Investments held as fixed assets are shown as cost less provision for impairment. Investments are stated at cost, plus allocated profits, less drawings to date, plus any revaluations. 

 
2.5

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.

 
2.6

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.

Page 3

 
D.K. THOMAS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 3 APRIL 2025

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.


Employees

The average monthly number of employees, including directors, during the period was 0 (2024 - 1).


4.


Fixed asset investments








Unlisted investments

£





At 1 May 2024
29,860


Additions
(29,860)



At 3 April 2025
-




Page 4

 
D.K. THOMAS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 3 APRIL 2025

5.


Debtors


3 April
30 April
2025
2024
£
£

Due after more than one year

Amounts owed by joint ventures and associated undertakings
227,841
301,665

227,841
301,665

Due within one year

Other debtors
99,053
73,345

326,894
375,010



6.


Cash and cash equivalents

3 April
30 April
2025
2024
£
£

Cash at bank and in hand
936,100
844,694

936,100
844,694



7.


Creditors: Amounts falling due within one year

3 April
30 April
2025
2024
£
£

Other taxation and social security
-
4,197

Accruals and deferred income
-
768

-
4,965


D.K. Thomas Limited entered into a loan agreement with Barclays Bank UK PLC on 23 August 2011. Barclays Bank UK PLC have a fixed and floating charge over all undertakings and assets of the company as a result of this agreement.

Page 5

 
D.K. THOMAS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 3 APRIL 2025

8.


Share capital

3 April
30 April
2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary A shares of £0.01 each
1.00
1.00



9.


Transactions with directors

Included within other debtors is a loan to the directors for £80,818 (2024: £55,111). Interest at the official rate has been charged on this loan. 

 
Page 6