Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-07-01false119truetruefalse 06029355 2023-07-01 2024-06-30 06029355 2022-07-01 2023-06-30 06029355 2024-06-30 06029355 2023-06-30 06029355 c:Director1 2023-07-01 2024-06-30 06029355 d:Buildings d:ShortLeaseholdAssets 2023-07-01 2024-06-30 06029355 d:Buildings d:ShortLeaseholdAssets 2024-06-30 06029355 d:Buildings d:ShortLeaseholdAssets 2023-06-30 06029355 d:PlantMachinery 2023-07-01 2024-06-30 06029355 d:PlantMachinery 2024-06-30 06029355 d:PlantMachinery 2023-06-30 06029355 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06029355 d:MotorVehicles 2023-07-01 2024-06-30 06029355 d:FurnitureFittings 2023-07-01 2024-06-30 06029355 d:ComputerEquipment 2023-07-01 2024-06-30 06029355 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06029355 d:CurrentFinancialInstruments 2024-06-30 06029355 d:CurrentFinancialInstruments 2023-06-30 06029355 d:Non-currentFinancialInstruments 2024-06-30 06029355 d:Non-currentFinancialInstruments 2023-06-30 06029355 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06029355 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06029355 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 06029355 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 06029355 d:ShareCapital 2024-06-30 06029355 d:ShareCapital 2023-06-30 06029355 d:RetainedEarningsAccumulatedLosses 2024-06-30 06029355 d:RetainedEarningsAccumulatedLosses 2023-06-30 06029355 c:OrdinaryShareClass1 2023-07-01 2024-06-30 06029355 c:OrdinaryShareClass1 2024-06-30 06029355 c:OrdinaryShareClass1 2023-06-30 06029355 c:FRS102 2023-07-01 2024-06-30 06029355 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06029355 c:FullAccounts 2023-07-01 2024-06-30 06029355 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06029355 2 2023-07-01 2024-06-30 06029355 6 2023-07-01 2024-06-30 06029355 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06029355









DELLAR DAVIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
DELLAR DAVIES LIMITED
REGISTERED NUMBER: 06029355

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,747
16,452

Investments
 5 
8,002
8,002

  
20,749
24,454

Current assets
  

Debtors: amounts falling due within one year
 6 
270,476
282,831

Cash at bank and in hand
 7 
419,497
290,810

  
689,973
573,641

Creditors: amounts falling due within one year
 8 
(452,773)
(354,171)

Net current assets
  
 
 
237,200
 
 
219,470

Total assets less current liabilities
  
257,949
243,924

Creditors: amounts falling due after more than one year
 9 
(26,160)
(36,285)

  

Net assets
  
231,789
207,639


Capital and reserves
  

Called up share capital 
 10 
8,002
8,002

Profit and loss account
  
223,787
199,637

  
231,789
207,639


Page 1

 
DELLAR DAVIES LIMITED
REGISTERED NUMBER: 06029355
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 her 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 by: 



................................................
E Dellar
Director

Date: 2 June 2025

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

Page 2

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

1.


General information

Dellar Davies Limited is a private Company limited by shares and incorporated in England and Wales. Its registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH (Reg no. 06029355). 
The principal activity of the Company continued to be that of event, exhibition and marketing services.
The financial statements are presented in Sterling, which is the functional currency of the company

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

 
DELLAR DAVIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
15%
straight line
Motor vehicles
-
25%
straight line
Fixtures and fittings
-
25%
straight line
Computer 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 4

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

2.Accounting policies (continued)

 
2.9

Interest income

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


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2023 - 9).


4.


Tangible fixed assets





Land and buildings
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 July 2023
9,420
347,969
357,389


Additions
-
1,660
1,660



At 30 June 2024

9,420
349,629
359,049



Depreciation


At 1 July 2023
9,420
331,517
340,937


Charge for the year on owned assets
-
5,365
5,365



At 30 June 2024

9,420
336,882
346,302



Net book value



At 30 June 2024
-
12,747
12,747



At 30 June 2023
-
16,452
16,452

Page 5

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

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
8,002



At 30 June 2024
8,002





6.


Debtors

2024
2023
£
£


Trade debtors
197,101
219,386

Other debtors
32,859
32,337

Prepayments and accrued income
40,516
31,108

270,476
282,831



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
419,497
290,810

419,497
290,810


Page 6

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

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
84,471
30,931

Corporation tax
30,528
12,827

Other taxation and social security
70,800
59,876

Other creditors
3,530
9,532

Accruals and deferred income
263,444
241,005

452,773
354,171



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
26,160
36,285

26,160
36,285



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



8,002 (2023 - 8,002) Ordinary shares of £1.00 each
8,002
8,002


 
Page 7