Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302025-05-134falsefalse42023-07-01No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03062144 2023-07-01 2024-06-30 03062144 2022-07-01 2023-06-30 03062144 2024-06-30 03062144 2023-06-30 03062144 2022-07-01 03062144 1 2023-07-01 2024-06-30 03062144 1 2022-07-01 2023-06-30 03062144 5 2023-07-01 2024-06-30 03062144 d:Director1 2023-07-01 2024-06-30 03062144 d:Director2 2023-07-01 2024-06-30 03062144 d:Director3 2023-07-01 2024-06-30 03062144 d:Director4 2023-07-01 2024-06-30 03062144 e:Buildings 2023-07-01 2024-06-30 03062144 e:Buildings 2024-06-30 03062144 e:Buildings 2023-06-30 03062144 e:Buildings e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03062144 e:FurnitureFittings 2023-07-01 2024-06-30 03062144 e:FurnitureFittings 2024-06-30 03062144 e:FurnitureFittings 2023-06-30 03062144 e:FurnitureFittings e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03062144 e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03062144 e:FreeholdInvestmentProperty 2024-06-30 03062144 e:FreeholdInvestmentProperty 3 2023-07-01 2024-06-30 03062144 e:CurrentFinancialInstruments 2024-06-30 03062144 e:CurrentFinancialInstruments 2023-06-30 03062144 e:Non-currentFinancialInstruments 2024-06-30 03062144 e:Non-currentFinancialInstruments 2023-06-30 03062144 e:CurrentFinancialInstruments e:WithinOneYear 2024-06-30 03062144 e:CurrentFinancialInstruments e:WithinOneYear 2023-06-30 03062144 e:Non-currentFinancialInstruments e:AfterOneYear 2024-06-30 03062144 e:Non-currentFinancialInstruments e:AfterOneYear 2023-06-30 03062144 e:ShareCapital 2023-07-01 2024-06-30 03062144 e:ShareCapital 2024-06-30 03062144 e:ShareCapital 2022-07-01 2023-06-30 03062144 e:ShareCapital 2023-06-30 03062144 e:ShareCapital 2022-07-01 03062144 e:RevaluationReserve 2023-07-01 2024-06-30 03062144 e:RevaluationReserve 2024-06-30 03062144 e:RevaluationReserve 1 2023-07-01 2024-06-30 03062144 e:RevaluationReserve 5 2023-07-01 2024-06-30 03062144 e:RevaluationReserve 2022-07-01 2023-06-30 03062144 e:RevaluationReserve 2023-06-30 03062144 e:RevaluationReserve 2022-07-01 03062144 e:RevaluationReserve 8 2022-07-01 2023-06-30 03062144 e:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 03062144 e:RetainedEarningsAccumulatedLosses 2024-06-30 03062144 e:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 03062144 e:RetainedEarningsAccumulatedLosses 2023-06-30 03062144 e:RetainedEarningsAccumulatedLosses 2022-07-01 03062144 e:RetainedEarningsAccumulatedLosses 1 2022-07-01 2023-06-30 03062144 d:FRS102 2023-07-01 2024-06-30 03062144 d:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03062144 d:FullAccounts 2023-07-01 2024-06-30 03062144 d:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03062144 e:ShareCapital 1 2022-07-01 2023-06-30 03062144 e:AcceleratedTaxDepreciationDeferredTax 2024-06-30 03062144 e:AcceleratedTaxDepreciationDeferredTax 2023-06-30 03062144 e:TaxLossesCarry-forwardsDeferredTax 2024-06-30 03062144 e:TaxLossesCarry-forwardsDeferredTax 2023-06-30 03062144 f:PoundSterling 2023-07-01 2024-06-30 03062144 e:RetainedEarningsAccumulatedLosses 5 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 03062144









DOVEPLAY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
DOVEPLAY LIMITED
REGISTERED NUMBER: 03062144

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,532
3,091,243

Investment property
 5 
3,073,733
-

  
3,077,265
3,091,243

Current assets
  

Debtors: amounts falling due within one year
 6 
1,318,822
612,844

Cash at bank and in hand
 7 
1,558,171
89

  
2,876,993
612,933

Creditors: amounts falling due within one year
 8 
(39,055)
(1,032,762)

Net current assets/(liabilities)
  
 
 
2,837,938
 
 
(419,829)

Total assets less current liabilities
  
5,915,203
2,671,414

Creditors: amounts falling due after more than one year
 9 
(3,225,500)
(22,500)

Provisions for liabilities
  

Deferred tax
 10 
(500,528)
(503,740)

  
 
 
(500,528)
 
 
(503,740)

Net assets
  
2,189,175
2,145,174


Capital and reserves
  

Called up share capital 
  
2
2

Revaluation reserve
  
-
2,107,870

Profit and loss account
 11 
2,189,173
37,302

  
2,189,175
2,145,174


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 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.
 
Page 1

 
DOVEPLAY LIMITED
REGISTERED NUMBER: 03062144
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


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 13 May 2025.




A Lawee
R W Lawee
Director
Director



J Lawee
Director



M N Lawee
Director

The notes on pages 5 to 11 form part of these financial statements.

Page 2

 
DOVEPLAY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2023
2
2,107,870
37,302
2,145,174


Comprehensive income for the year

Profit for the year

-
-
44,001
44,001

Surplus on revaluation of freehold property
-
-
2,107,870
2,107,870


Other comprehensive income for the year
-
-
2,107,870
2,107,870


Total comprehensive income for the year
-
-
2,151,871
2,151,871


Contributions by and distributions to owners

Transfer between other reserves
-
(2,107,870)
-
(2,107,870)


Total transactions with owners
-
(2,107,870)
-
(2,107,870)


At 30 June 2024
2
-
2,189,173
2,189,175


The notes on pages 5 to 11 form part of these financial statements.

Page 3

 
DOVEPLAY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2022
2
2,104,670
36,224
2,140,896


Comprehensive income for the year

Profit for the year

-
-
1,078
1,078

Deferred tax
-
3,200
-
3,200


Other comprehensive income for the year
-
3,200
-
3,200


Total comprehensive income for the year
-
3,200
1,078
4,278


Total transactions with owners
-
-
-
-


At 30 June 2023
2
2,107,870
37,302
2,145,174


The notes on pages 5 to 11 form part of these financial statements.

Page 4

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Doveplay Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 9 Russell Road, London, W14 8JA.
The company's principal activity is that of property investment.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

 
2.3

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.

Page 5

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

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 provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

Page 6

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

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.

Investment property is carried at fair value determined annually by the directors based on advice from 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. 
On a change of use from properties used in the trade of the group to investment property, the revaluation surplus is transferred to the profit and loss account reserve in accordance with the provisions of FRS 102.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 7

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Freehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 July 2023
3,190,000
47,573
3,237,573


Transfers between classes
(3,190,000)
-
(3,190,000)



At 30 June 2024

-
47,573
47,573



Depreciation


At 1 July 2023
103,467
42,863
146,330


Charge for the year on owned assets
12,800
1,178
13,978


Transfers between classes
(116,267)
-
(116,267)



At 30 June 2024

-
44,041
44,041



Net book value



At 30 June 2024
-
3,532
3,532



At 30 June 2023
3,086,533
4,710
3,091,243

Page 8

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
 


5.


Investment property


Freehold investment property

£



Valuation


Transfers between classes
3,073,733



At 30 June 2024
3,073,733

The property is no longer a hotel operated through a fellow group entity but instead rented privately to third party tenants. Due to this, the property has been reclassified from a freehold property to an investment property during the year.
The 2024 valuations were made by the directors, informed by professional guidance, 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:

2024
2023
£
£


Historic cost
579,286
579,286

579,286
579,286


6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
934,358
612,844

Other debtors
380,000
-

Prepayments and accrued income
4,464
-

1,318,822
612,844


Page 9

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,558,171
89

1,558,171
89



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Other loans
-
1,006,792

Amounts owed to group undertakings
25,695
6,370

Accruals and deferred income
3,360
9,600

39,055
1,032,762


The bank and other loans are secured by a charge over the freehold property.


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
3,225,500
22,500

3,225,500
22,500


The bank loan is secured by a charge over the freehold property and is guranteed by two of the directors.

Page 10

 
DOVEPLAY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

10.


Deferred taxation




2024


£






At beginning of year
(503,740)


Charged to profit or loss
11


On revaluation of investment properties
3,200



At end of year
(500,529)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(884)
(895)

Deferred tax on revaluation of freehold properties
(499,645)
(502,845)

(500,529)
(503,740)


11.


Profit and loss account

2024
        £

Distributable reserves at 1 July 2023

37,302

Current year distributable reserves

44,001

Transfer of revaluation reserve

2,107,870


2,189,173



12.


Controlling party

The ultimate holding company is Cheniston Limited, a company incorporated in the United Kingdom. 

 
Page 11