Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-272The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2truefalse2023-09-01truefalse 12239675 2023-09-01 2024-08-31 12239675 2022-09-01 2023-08-31 12239675 2024-08-31 12239675 2023-08-31 12239675 c:Director1 2023-09-01 2024-08-31 12239675 d:CurrentFinancialInstruments 2024-08-31 12239675 d:CurrentFinancialInstruments 2023-08-31 12239675 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12239675 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12239675 d:ShareCapital 2024-08-31 12239675 d:ShareCapital 2023-08-31 12239675 d:RetainedEarningsAccumulatedLosses 2024-08-31 12239675 d:RetainedEarningsAccumulatedLosses 2023-08-31 12239675 c:OrdinaryShareClass1 2023-09-01 2024-08-31 12239675 c:OrdinaryShareClass1 2024-08-31 12239675 c:OrdinaryShareClass1 2023-08-31 12239675 c:FRS102 2023-09-01 2024-08-31 12239675 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12239675 c:FullAccounts 2023-09-01 2024-08-31 12239675 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12239675 6 2023-09-01 2024-08-31 12239675 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12239675









DIGNITY CD LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
DIGNITY CD LIMITED
REGISTERED NUMBER: 12239675

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
30

Current assets
  

Debtors: amounts falling due within one year
 5 
62
11,986

Bank and cash balances
  
1,055
136,600

  
1,117
148,586

Creditors: amounts falling due within one year
 6 
(5,123)
(148,545)

Net current (liabilities)/assets
  
 
 
(4,006)
 
 
41

Net (liabilities)/assets
  
(4,006)
71


Capital and reserves
  

Called up share capital 
 7 
30
30

Profit and loss account
  
(4,036)
41

  
(4,006)
71


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.

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 by: 




J Butterworth
Director
Date: 27 May 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
DIGNITY CD LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

Dignity CD Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is 3rd Floor, 24 Old Bond Street, London, W1S 4AP. This company is not part of a group. 

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

GOING CONCERN

Since the Company ceased trading the directors have prepared the financial statements on a basis other than a going concern basis.
However, this has not resulted in the adjustment of the carrying value of any assets or liabilities.

 
2.3

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.4

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.

 
2.5

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

 
DIGNITY CD LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.



3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
DIGNITY CD LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



Cost


At 1 September 2023
130


Disposals
(100)



At 31 August 2024
30



Impairment


At 1 September 2023
100


Charge for the period
30


Impairment on disposals
(100)



At 31 August 2024

30



Net book value



At 31 August 2024
-


5.


DEBTORS

2024
2023
£
£

Other debtors
62
30

Prepayments and accrued income
-
11,956

62
11,986



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
720

Corporation tax
4
141,576

Other creditors
5,119
-

Accruals and deferred income
-
6,249

5,123
148,545



7.


SHARE CAPITAL

2024
2023
£
£
Page 4

 
DIGNITY CD LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.SHARE CAPITAL (CONTINUED)

Allotted, called up and fully paid



3,000 (2023 - 3,000) Ordinary shares of £0.01 each
30
30



8.


RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption afforded by FRS 102 not to disclose transactions or balances with other wholly owned members of the group


Page 5