Caseware UK (AP4) 2023.0.135 2023.0.135 2025-05-1702023-03-01falseNo description of principal activity0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10603905 2023-03-01 2024-02-29 10603905 2022-03-01 2023-02-28 10603905 2024-02-29 10603905 2023-02-28 10603905 c:Director1 2023-03-01 2024-02-29 10603905 d:OfficeEquipment 2023-03-01 2024-02-29 10603905 d:OfficeEquipment 2024-02-29 10603905 d:OfficeEquipment 2023-02-28 10603905 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10603905 d:FreeholdInvestmentProperty 2024-02-29 10603905 d:FreeholdInvestmentProperty 2023-02-28 10603905 d:CurrentFinancialInstruments 2024-02-29 10603905 d:CurrentFinancialInstruments 2023-02-28 10603905 d:Non-currentFinancialInstruments 2024-02-29 10603905 d:Non-currentFinancialInstruments 2023-02-28 10603905 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 10603905 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 10603905 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 10603905 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 10603905 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-02-29 10603905 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-02-28 10603905 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-02-29 10603905 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-02-28 10603905 d:ShareCapital 2024-02-29 10603905 d:ShareCapital 2023-02-28 10603905 d:RetainedEarningsAccumulatedLosses 2024-02-29 10603905 d:RetainedEarningsAccumulatedLosses 2023-02-28 10603905 c:FRS102 2023-03-01 2024-02-29 10603905 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 10603905 c:FullAccounts 2023-03-01 2024-02-29 10603905 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 10603905 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 10603905










D&Y TRADING LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 29 February 2024

 
D&Y TRADING LTD
Registered number: 10603905

Balance sheet
As at 29 February 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
46
65

Investment property
 5 
478,534
478,534

  
478,580
478,599

Current assets
  

Debtors: amounts falling due within one year
 6 
227,377
213,706

Cash at bank and in hand
 7 
504
84

  
227,881
213,790

Creditors: amounts falling due within one year
 8 
(283,883)
(274,008)

Net current liabilities
  
 
 
(56,002)
 
 
(60,218)

Total assets less current liabilities
  
422,578
418,381

Creditors: amounts falling due after more than one year
 9 
(427,247)
(427,247)

  

Net liabilities
  
(4,669)
(8,866)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(4,670)
(8,867)

  
(4,669)
(8,866)


Page 1

 
D&Y TRADING LTD
Registered number: 10603905
    
Balance sheet (continued)
As at 29 February 2024

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 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 on 17 May 2025.




D Herczl
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

1.


General information

D&Y Trading Ltd is a private company limited by shares and registered in England and Wales.
The registered address is 61 Jessam Avenue, London, E5 9DU.

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

Borrowing costs

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

 
2.4

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.

Page 3

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Office 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.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 4

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

4.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 March 2023
320



At 29 February 2024

320



Depreciation


At 1 March 2023
255


Charge for the year on owned assets
19



At 29 February 2024

274



Net book value



At 29 February 2024
46



At 28 February 2023
65

Page 5

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

5.


Investment property





Freehold investment property

£



Valuation


At 1 March 2023
478,534



At 29 February 2024
478,534

The 2024 valuations were made by [Enter surveyor name here...], on an open market value for existing use basis.





If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

29 February
28 February
2024
2023
£
£


Historic cost
478,534
478,534

478,534
478,534


6.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
-
985

Other debtors
227,377
212,721

227,377
213,706


Page 6

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

7.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
504
84

504
84



8.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
4,044
5,884

Other creditors
278,449
267,574

Accruals and deferred income
1,390
550

283,883
274,008



9.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
427,247
427,247

427,247
427,247


The following liabilities were secured:

29 February
28 February
2024
2023
£
£



Bank loans
385,114
385,114

385,114
385,114

Details of security provided:

Bank loans are secured by way of fixed charge over the company's property.

Page 7

 
D&Y TRADING LTD
 
 
 
Notes to the financial statements
For the Year Ended 29 February 2024

10.


Loans


Analysis of the maturity of loans is given below:


29 February
28 February
2024
2023
£
£

Amounts falling due within one year

Bank loans
4,044
5,884


4,044
5,884


Amounts falling due 2-5 years

Bank loans
16,175
-


16,175
-

Amounts falling due after more than 5 years

Bank loans
411,072
427,247

431,291
433,131


 
Page 8