2023-08-012024-07-312024-07-31false08630664DOWN UNDER CENTRE LIMITED2025-04-2782990falseiso4217:GBPxbrli:pure086306642023-08-01086306642024-07-31086306642023-08-012024-07-31086306642022-08-01086306642023-07-31086306642022-08-012023-07-3108630664bus:SmallEntities2023-08-012024-07-3108630664bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3108630664bus:AbridgedAccounts2023-08-012024-07-3108630664bus:PrivateLimitedCompanyLtd2023-08-012024-07-3108630664core:WithinOneYear2024-07-3108630664core:AfterOneYear2024-07-3108630664core:WithinOneYear2023-07-3108630664core:AfterOneYear2023-07-3108630664core:ShareCapital2024-07-3108630664core:SharePremium2024-07-3108630664core:RevaluationReserve2024-07-3108630664core:OtherReservesSubtotal2024-07-3108630664core:RetainedEarningsAccumulatedLosses2024-07-3108630664core:ShareCapital2023-07-3108630664core:SharePremium2023-07-3108630664core:RevaluationReserve2023-07-3108630664core:OtherReservesSubtotal2023-07-3108630664core:RetainedEarningsAccumulatedLosses2023-07-3108630664core:LandBuildings2024-07-3108630664core:PlantMachinery2024-07-3108630664core:Vehicles2024-07-3108630664core:FurnitureFittings2024-07-3108630664core:OfficeEquipment2024-07-3108630664core:NetGoodwill2024-07-3108630664core:IntangibleAssetsOtherThanGoodwill2024-07-3108630664core:ListedExchangeTraded2024-07-3108630664core:UnlistedNon-exchangeTraded2024-07-3108630664core:LandBuildings2023-07-3108630664core:PlantMachinery2023-07-3108630664core:Vehicles2023-07-3108630664core:FurnitureFittings2023-07-3108630664core:OfficeEquipment2023-07-3108630664core:NetGoodwill2023-07-3108630664core:IntangibleAssetsOtherThanGoodwill2023-07-3108630664core:ListedExchangeTraded2023-07-3108630664core:UnlistedNon-exchangeTraded2023-07-3108630664core:LandBuildings2023-08-012024-07-3108630664core:PlantMachinery2023-08-012024-07-3108630664core:Vehicles2023-08-012024-07-3108630664core:FurnitureFittings2023-08-012024-07-3108630664core:OfficeEquipment2023-08-012024-07-3108630664core:NetGoodwill2023-08-012024-07-3108630664core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108630664core:ListedExchangeTraded2023-08-012024-07-3108630664core:UnlistedNon-exchangeTraded2023-08-012024-07-3108630664core:MoreThanFiveYears2023-08-012024-07-3108630664core:Non-currentFinancialInstruments2024-07-3108630664core:Non-currentFinancialInstruments2023-07-3108630664dpl:CostSales2023-08-012024-07-3108630664dpl:DistributionCosts2023-08-012024-07-3108630664core:LandBuildings2023-08-012024-07-3108630664core:PlantMachinery2023-08-012024-07-3108630664core:Vehicles2023-08-012024-07-3108630664core:FurnitureFittings2023-08-012024-07-3108630664core:OfficeEquipment2023-08-012024-07-3108630664dpl:AdministrativeExpenses2023-08-012024-07-3108630664core:NetGoodwill2023-08-012024-07-3108630664core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108630664dpl:GroupUndertakings2023-08-012024-07-3108630664dpl:ParticipatingInterests2023-08-012024-07-3108630664dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3108630664core:ListedExchangeTraded2023-08-012024-07-3108630664dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3108630664core:UnlistedNon-exchangeTraded2023-08-012024-07-3108630664dpl:CostSales2022-08-012023-07-3108630664dpl:DistributionCosts2022-08-012023-07-3108630664core:LandBuildings2022-08-012023-07-3108630664core:PlantMachinery2022-08-012023-07-3108630664core:Vehicles2022-08-012023-07-3108630664core:FurnitureFittings2022-08-012023-07-3108630664core:OfficeEquipment2022-08-012023-07-3108630664dpl:AdministrativeExpenses2022-08-012023-07-3108630664core:NetGoodwill2022-08-012023-07-3108630664core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108630664dpl:GroupUndertakings2022-08-012023-07-3108630664dpl:ParticipatingInterests2022-08-012023-07-3108630664dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3108630664core:ListedExchangeTraded2022-08-012023-07-3108630664dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3108630664core:UnlistedNon-exchangeTraded2022-08-012023-07-3108630664core:NetGoodwill2024-07-3108630664core:IntangibleAssetsOtherThanGoodwill2024-07-3108630664core:LandBuildings2024-07-3108630664core:PlantMachinery2024-07-3108630664core:Vehicles2024-07-3108630664core:FurnitureFittings2024-07-3108630664core:OfficeEquipment2024-07-3108630664core:AfterOneYear2024-07-3108630664core:WithinOneYear2024-07-3108630664core:ListedExchangeTraded2024-07-3108630664core:UnlistedNon-exchangeTraded2024-07-3108630664core:ShareCapital2024-07-3108630664core:SharePremium2024-07-3108630664core:RevaluationReserve2024-07-3108630664core:OtherReservesSubtotal2024-07-3108630664core:RetainedEarningsAccumulatedLosses2024-07-3108630664core:NetGoodwill2023-07-3108630664core:IntangibleAssetsOtherThanGoodwill2023-07-3108630664core:LandBuildings2023-07-3108630664core:PlantMachinery2023-07-3108630664core:Vehicles2023-07-3108630664core:FurnitureFittings2023-07-3108630664core:OfficeEquipment2023-07-3108630664core:AfterOneYear2023-07-3108630664core:WithinOneYear2023-07-3108630664core:ListedExchangeTraded2023-07-3108630664core:UnlistedNon-exchangeTraded2023-07-3108630664core:ShareCapital2023-07-3108630664core:SharePremium2023-07-3108630664core:RevaluationReserve2023-07-3108630664core:OtherReservesSubtotal2023-07-3108630664core:RetainedEarningsAccumulatedLosses2023-07-3108630664core:NetGoodwill2022-08-0108630664core:IntangibleAssetsOtherThanGoodwill2022-08-0108630664core:LandBuildings2022-08-0108630664core:PlantMachinery2022-08-0108630664core:Vehicles2022-08-0108630664core:FurnitureFittings2022-08-0108630664core:OfficeEquipment2022-08-0108630664core:AfterOneYear2022-08-0108630664core:WithinOneYear2022-08-0108630664core:ListedExchangeTraded2022-08-0108630664core:UnlistedNon-exchangeTraded2022-08-0108630664core:ShareCapital2022-08-0108630664core:SharePremium2022-08-0108630664core:RevaluationReserve2022-08-0108630664core:OtherReservesSubtotal2022-08-0108630664core:RetainedEarningsAccumulatedLosses2022-08-0108630664core:AfterOneYear2023-08-012024-07-3108630664core:WithinOneYear2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108630664core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3108630664core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3108630664core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3108630664core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3108630664core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3108630664bus:Director12023-08-012024-07-3108630664bus:Director22023-08-012024-07-31

DOWN UNDER CENTRE LIMITED

Registered Number
08630664
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

DOWN UNDER CENTRE LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

CREIGHTON, Marian Patricia
ZANDT, Wesley Peter

Registered Address

Staverton Court
Staverton
Cheltenham
GL51 0UX

Registered Number

08630664 (England and Wales)
DOWN UNDER CENTRE LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets323,02126,890
23,02126,890
Current assets
Debtors26,27820,806
Cash at bank and on hand85,555260,701
111,833281,507
Creditors amounts falling due within one year(108,099)(162,914)
Net current assets (liabilities)3,734118,593
Total assets less current liabilities26,755145,483
Net assets26,755145,483
Capital and reserves
Called up share capital11
Share premium(115,965)(202,702)
Profit and loss account142,719348,184
Shareholders' funds26,755145,483
The financial statements were approved and authorised for issue by the Board of Directors on 27 April 2025, and are signed on its behalf by:
CREIGHTON, Marian Patricia
Director
Registered Company No. 08630664
DOWN UNDER CENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles21,588
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year1312
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2345,008
Additions3,096
Disposals(5,950)
At 31 July 2442,154
Depreciation and impairment
At 01 August 2318,118
Charge for year6,965
On disposals(5,950)
At 31 July 2419,133
Net book value
At 31 July 2423,021
At 31 July 2326,890