Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-05-222025-03-312025-05-22true42024-04-01falseNo description of principal activity4falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06550187 2024-04-01 2025-03-31 06550187 2023-04-01 2024-03-31 06550187 2025-03-31 06550187 2024-03-31 06550187 2023-04-01 06550187 c:Director1 2024-04-01 2025-03-31 06550187 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 06550187 d:Buildings d:LongLeaseholdAssets 2025-03-31 06550187 d:Buildings d:LongLeaseholdAssets 2024-03-31 06550187 d:PlantMachinery 2024-04-01 2025-03-31 06550187 d:PlantMachinery 2025-03-31 06550187 d:PlantMachinery 2024-03-31 06550187 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06550187 d:FurnitureFittings 2024-04-01 2025-03-31 06550187 d:OfficeEquipment 2024-04-01 2025-03-31 06550187 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06550187 d:CurrentFinancialInstruments 2025-03-31 06550187 d:CurrentFinancialInstruments 2024-03-31 06550187 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06550187 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06550187 d:ShareCapital 2025-03-31 06550187 d:ShareCapital 2024-03-31 06550187 d:ShareCapital 2023-04-01 06550187 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06550187 d:RetainedEarningsAccumulatedLosses 2025-03-31 06550187 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06550187 d:RetainedEarningsAccumulatedLosses 2024-03-31 06550187 d:RetainedEarningsAccumulatedLosses 2023-04-01 06550187 c:FRS102 2024-04-01 2025-03-31 06550187 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06550187 c:FullAccounts 2024-04-01 2025-03-31 06550187 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06550187 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06550187









MITCHELL DAMON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
MITCHELL DAMON LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MITCHELL DAMON LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 8 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
22 May 2025
Page 1

 
MITCHELL DAMON LIMITED
REGISTERED NUMBER: 06550187

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 3 
852,942
851,061

  
852,942
851,061

Current assets
  

Debtors: amounts falling due within one year
 4 
34,658
35,795

Cash at bank and in hand
 5 
70,121
96,653

  
104,779
132,448

Creditors: amounts falling due within one year
 6 
(84,356)
(98,530)

Net current assets
  
 
 
20,423
 
 
33,918

Total assets less current liabilities
  
873,365
884,979

  

Net assets
  
873,365
884,979


Capital and reserves
  

Called up share capital 
  
75
75

Profit and loss account
  
873,290
884,904

  
873,365
884,979


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 profit and loss account 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: 



Page 2

 
MITCHELL DAMON LIMITED
REGISTERED NUMBER: 06550187
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


................................................
Sheila Grace Damon
Director

Date: 22 May 2025

The notes on pages 5 to 8 form part of these financial statements.

Page 3

 

 
MITCHELL DAMON LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 April 2023
75
849,539
849,614





Profit for the year
-
36,365
36,365


Dividends: Equity capital
-
(1,000)
(1,000)





At 1 April 2024
75
884,904
884,979





Loss for the year
-
(11,114)
(11,114)



Contributions by and distributions to owners


Dividends: Equity capital
-
(500)
(500)



At 31 March 2025
75
873,290
873,365



The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
MITCHELL DAMON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is a private company limited by shares and incorporated in England. Its registered office is
Flag House, 31-33 Tanner Street, London, England, SE1 3LE.

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

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.

Page 5

 
MITCHELL DAMON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.

 
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 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:

Fixtures and fittings
-
25%
Office equipment
-
25%

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.

 
2.6

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.

Page 6

 
MITCHELL DAMON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

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.


Tangible fixed assets





Long-term leasehold property
Office Equipment/Furniture & Fixtures
Total

£
£
£



Cost or valuation


At 1 April 2024
892,714
44,247
936,961


Additions
-
2,860
2,860



At 31 March 2025

892,714
47,107
939,821



Depreciation


At 1 April 2024
42,714
43,185
85,899


Charge for the year on owned assets
-
980
980



At 31 March 2025

42,714
44,165
86,879



Net book value



At 31 March 2025
850,000
2,942
852,942



At 31 March 2024
850,000
1,061
851,061


4.


Debtors

2025
2024
£
£


Trade debtors
26,933
31,050

Other debtors
3,064
1,200

Prepayments and accrued income
4,661
3,545

34,658
35,795

Page 7

 
MITCHELL DAMON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.Debtors (continued)



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
70,121
96,653

70,121
96,653



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
7,775
6,304

Corporation tax
-
8,613

Other taxation and social security
15,331
13,974

Other creditors
4,600
5,664

Accruals and deferred income
56,650
63,975

84,356
98,530


 
Page 8