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Registered number: 10872577









BETTER DELIVERY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
BETTER DELIVERY LIMITED
REGISTERED NUMBER: 10872577

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,537
3,220

  
5,537
3,220

Current assets
  

Debtors: amounts falling due within one year
 5 
273,258
227,106

Cash at bank and in hand
 6 
72,641
29,790

  
345,899
256,896

Creditors: amounts falling due within one year
 7 
(232,913)
(279,639)

Net current assets/(liabilities)
  
 
 
112,986
 
 
(22,743)

Total assets less current liabilities
  
118,523
(19,523)

Creditors: amounts falling due after more than one year
 8 
(75,032)
(73,688)

  

Net assets/(liabilities)
  
43,491
(93,211)


Capital and reserves
  

Called up share capital 
 10 
152
152

Profit and loss account
  
43,339
(93,363)

  
43,491
(93,211)


The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
Page 1

 
BETTER DELIVERY LIMITED
REGISTERED NUMBER: 10872577
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


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 comprehensive income 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: 




A P Hawley
Director

Date: 9 May 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Better Delivery Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 1st Floor, 73-81 Southwark Bridge Road, London, SE1 0NQ.
The principal activity of the company during the year continued to be that of Management consultancy activities other than financial management

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

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.


 
2.10

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% reducing balance basis

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.

 
2.11

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.

Page 5

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.12

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.

 
2.13

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.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







7
4

Page 6

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2024
6,794


Additions
3,886



At 31 March 2025

10,680



Depreciation


At 1 April 2024
3,574


Charge for the year 
1,569



At 31 March 2025

5,143



Net book value



At 31 March 2025
5,537



At 31 March 2024
3,220

Page 7

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
188,120
136,913

Other debtors
66,270
76,333

Called up share capital not paid
50
50

Prepayments and accrued income
18,818
13,810

273,258
227,106



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
72,641
29,790

72,641
29,790



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
17,894
16,134

Trade creditors
32,317
25,529

Other taxation and social security
141,379
234,226

Other creditors
37,573
-

Accruals and deferred income
3,750
3,750

232,913
279,639



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
75,032
73,688

75,032
73,688


Page 8

 
BETTER DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
17,894
16,134

Amounts falling due 1-2 years

Bank loans
75,032
73,688

92,926
89,822



10.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



76 (2024 - 76) "A" Ordinary shares of £1.00 each
76
76
76 (2024 - 76) "B" Ordinary shares of £1.00 each
76
76

152

152



11.


Related party transactions

Included within other debtors due within one year are balances owed by the Directors totalling £52,226 (2024: £57,989). These balances were repaid in full post year end. 


12.


Controlling party

The Directors are the ultimate controlling party by virtue of their shareholding.

 
Page 9