Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-28false2024-02-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14584161 2024-02-01 2025-01-31 14584161 2023-01-11 2024-01-31 14584161 2025-01-31 14584161 2024-01-31 14584161 c:Director1 2024-02-01 2025-01-31 14584161 d:PlantMachinery 2024-02-01 2025-01-31 14584161 d:PlantMachinery 2025-01-31 14584161 d:PlantMachinery 2024-01-31 14584161 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14584161 d:MotorVehicles 2024-02-01 2025-01-31 14584161 d:MotorVehicles 2025-01-31 14584161 d:MotorVehicles 2024-01-31 14584161 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14584161 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14584161 d:CurrentFinancialInstruments 2025-01-31 14584161 d:CurrentFinancialInstruments 2024-01-31 14584161 d:Non-currentFinancialInstruments 2025-01-31 14584161 d:Non-currentFinancialInstruments 2024-01-31 14584161 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14584161 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14584161 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 14584161 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 14584161 d:ShareCapital 2025-01-31 14584161 d:ShareCapital 2024-01-31 14584161 d:RetainedEarningsAccumulatedLosses 2025-01-31 14584161 d:RetainedEarningsAccumulatedLosses 2024-01-31 14584161 c:FRS102 2024-02-01 2025-01-31 14584161 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14584161 c:FullAccounts 2024-02-01 2025-01-31 14584161 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14584161 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure
Registered number: 14584161













David Bretton Limited

Financial statements
Information for filing with the registrar

31 January 2025




 
David Bretton Limited


Balance sheet
At 31 January 2025

As restated
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
53,428
-

  
53,428
-

Current assets
  

Debtors
 5 
548,605
183,462

Cash at bank and in hand
  
19,870
137,386

  
568,475
320,848

Creditors: amounts falling due within one year
 6 
(119,387)
(82,945)

Net current assets
  
 
 
449,088
 
 
237,903

Total assets less current liabilities
  
502,516
237,903

Creditors: amounts falling due after more than one year
 7 
(40,296)
-

Provisions for liabilities
  

Deferred tax
  
(13,357)
-

Net assets
  
448,863
237,903


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
448,763
237,803

Shareholders' funds
  
448,863
237,903


1

 
David Bretton Limited

    
Balance sheet (continued)
At 31 January 2025

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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 28 May 2025.




D J Bretton
Director

Company registered number: 14584161
The notes on pages 3 to 5 form part of these financial statements. 

2

 
David Bretton Limited
 
 

Notes to the financial statements
Year ended 31 January 2025

1.


General information

The company is a private company limited by shares, registered and incorporated in England and Wales. The address of the registered office is The Cosmetic Dental Clinic, 2 Old Eldon Square, Newcastle upon Tyne, NE1 7JG.

2.Accounting policies

 
2.1

Statement of compliance

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 following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents private fees and associate income receivable during the period.

 
2.3

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.

 
2.4

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.

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:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance

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.

3

 
David Bretton Limited
 

 
Notes to the financial statements
Year ended 31 January 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 the director, during the period was 1.


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost


Additions
1,214
54,516
55,730



At 31 January 2025

1,214
54,516
55,730



Depreciation


Charge for the year
30
2,272
2,302



At 31 January 2025

30
2,272
2,302



Net book value



At 31 January 2025
1,184
52,244
53,428



At 31 January 2024
-
-
-

4

 
David Bretton Limited
 
 

Notes to the financial statements
Year ended 31 January 2025

5.


Debtors

As restated
2025
2024
£
£


Trade debtors
50,844
33,295

Other debtors
496,873
149,649

Prepayments and accrued income
888
518

548,605
183,462



6.


Creditors: amounts falling due within one year

As restated
2025
2024
£
£

Corporation tax
106,953
79,405

Obligations under finance lease and hire purchase contracts
7,934
-

Accruals and deferred income
4,500
3,540

119,387
82,945



7.


Creditors: amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
40,296
-

40,296
-



8.


Related party transactions

During the period, David Bretton Property Limited operated a loan account with the company. At 31 January 2025 the balance due from David Bretton Property Limited to the company was £417,000 (2024:£nil).

 
5