Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-295The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falseOther professional, scientific and technical activities not elsewhere classified5truetruefalse 04855386 2023-09-01 2024-08-31 04855386 2022-09-01 2023-08-31 04855386 2024-08-31 04855386 2023-08-31 04855386 c:Director1 2023-09-01 2024-08-31 04855386 d:Buildings 2023-09-01 2024-08-31 04855386 d:Buildings 2024-08-31 04855386 d:Buildings 2023-08-31 04855386 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04855386 d:Buildings d:LongLeaseholdAssets 2023-09-01 2024-08-31 04855386 d:PlantMachinery 2023-09-01 2024-08-31 04855386 d:PlantMachinery 2024-08-31 04855386 d:PlantMachinery 2023-08-31 04855386 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04855386 d:MotorVehicles 2023-09-01 2024-08-31 04855386 d:OfficeEquipment 2023-09-01 2024-08-31 04855386 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04855386 d:CurrentFinancialInstruments 2024-08-31 04855386 d:CurrentFinancialInstruments 2023-08-31 04855386 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04855386 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04855386 d:ShareCapital 2024-08-31 04855386 d:ShareCapital 2023-08-31 04855386 d:RetainedEarningsAccumulatedLosses 2024-08-31 04855386 d:RetainedEarningsAccumulatedLosses 2023-08-31 04855386 c:OrdinaryShareClass2 2023-09-01 2024-08-31 04855386 c:OrdinaryShareClass2 2024-08-31 04855386 c:OrdinaryShareClass3 2023-09-01 2024-08-31 04855386 c:OrdinaryShareClass3 2024-08-31 04855386 c:FRS102 2023-09-01 2024-08-31 04855386 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04855386 c:FullAccounts 2023-09-01 2024-08-31 04855386 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04855386 2 2023-09-01 2024-08-31 04855386 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04855386









DATA PROTECT UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
DATA PROTECT UK LIMITED
REGISTERED NUMBER: 04855386

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
604,970
671,695

Current assets
  

Debtors
 5 
1,444,585
1,447,938

Cash at bank and in hand
 6 
754,366
487,694

  
2,198,951
1,935,632

Creditors: amounts falling due within one year
 7 
(262,103)
(180,654)

Net current assets
  
 
 
1,936,848
 
 
1,754,978

Total assets less current liabilities
  
2,541,818
2,426,673

  

Net assets
  
2,541,818
2,426,673


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
2,540,818
2,425,673

  
2,541,818
2,426,673


Page 1

 
DATA PROTECT UK LIMITED
REGISTERED NUMBER: 04855386
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 29 May 2025.




A Marshall
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DATA PROTECT UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Data Protect UK Limited is a private company limited by shares and incorporated in England and Wales. The registered office address of the company is at Unit 5, Fitzroy Business Park, Sidcup, Kent, DA14 5NL. The principal activity of the company during the year has been that of storage and warehousing for protection of client information and electronic data.

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

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

 
DATA PROTECT UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold land and buildings
-
No depreciation
Freehold property improvements
-
10% straight line
Plant & machinery
-
25% straight line
Motor vehicles
-
25% straight line
Office equipment
-
25% straight line

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.

 
2.4

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.

 
2.5

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.

 
2.6

Interest income

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

 
2.7

Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

 
2.8

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.

 
2.9

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.

Page 4

 
DATA PROTECT UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.11

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 directors, during the year was 5 (2023 - 5).


4.


Tangible fixed assets





Land and buildings
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 September 2023
678,717
399,594
1,078,311


Disposals
-
(313,872)
(313,872)



At 31 August 2024

678,717
85,722
764,439



Depreciation


At 1 September 2023
92,003
314,613
406,616


Charge for the year on owned assets
15,259
32,476
47,735


Disposals
-
(294,882)
(294,882)



At 31 August 2024

107,262
52,207
159,469



Net book value



At 31 August 2024
571,455
33,515
604,970



At 31 August 2023
586,714
84,981
671,695

Page 5

 
DATA PROTECT UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors


2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
1,178,287
1,173,276

Due within one year

Trade debtors
39,083
39,083

Amounts owed by group undertakings
213,890
222,254

Other debtors
13,325
13,325

1,444,585
1,447,938



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
754,366
487,694



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
124,052
78,680

Other taxation and social security
45,388
46,414

Other creditors
1,958
5,561

Accruals and deferred income
90,705
49,999

262,103
180,654


Page 6

 
DATA PROTECT UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



750 Ordinary A shares of £1 each
750
750
250 Ordinary B shares of £1 each
250
250

1,000

1,000



9.


Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,144 (2023 - £2,129).  Contributions totaling £Nil (2023: £403) were due from the fund as of the balance sheet date and have been included in debtors.


10.


Parent undertaking

The company is a wholly owned subsidiary of Marshall Investment Group Limited, a company incorporated in England and Wales.

Page 7