Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truecontinues to be that of security consultancy.1false2024-01-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09779630 2024-01-01 2024-12-31 09779630 2023-01-01 2023-12-31 09779630 2024-12-31 09779630 2023-12-31 09779630 c:Director1 2024-01-01 2024-12-31 09779630 d:CurrentFinancialInstruments 2024-12-31 09779630 d:CurrentFinancialInstruments 2023-12-31 09779630 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09779630 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09779630 d:ShareCapital 2024-12-31 09779630 d:ShareCapital 2023-12-31 09779630 d:RetainedEarningsAccumulatedLosses 2024-12-31 09779630 d:RetainedEarningsAccumulatedLosses 2023-12-31 09779630 c:OrdinaryShareClass1 2024-01-01 2024-12-31 09779630 c:OrdinaryShareClass1 2024-12-31 09779630 c:FRS102 2024-01-01 2024-12-31 09779630 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09779630 c:FullAccounts 2024-01-01 2024-12-31 09779630 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09779630 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09779630









DEF - FIRST LTD








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DEF - FIRST LTD
REGISTERED NUMBER: 09779630

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
28,712
31,210

  
28,712
31,210

Creditors: amounts falling due within one year
 4 
(12,940)
(11,528)

Net current assets
  
 
 
15,772
 
 
19,682

Total assets less current liabilities
  
15,772
19,682

  

Net assets
  
15,772
19,682


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
15,771
19,681

  
15,772
19,682


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 April 2025.




Carl Scott
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
DEF - FIRST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is registered in England and Wales. It's registered office is Stanley House, 27 Wellington Road, Bilston, West Midlands WV14 6AH. The company's principal activity continues to be that of security consultancy.

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.

 
2.2

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 reporting date in the countries where the Company operates and generates income.


 
2.3

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.

 
2.4

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.

 
2.5

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 year was 1 (2023 - 1).

Page 2

 
DEF - FIRST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
111

Other creditors
12,340
10,817

Accruals and deferred income
600
600

12,940
11,528


Page 3

 
DEF - FIRST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 -  ordinary share of £1.00
1
1


 
Page 4