Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-3082023-10-01falseNo description of principal activity8truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09772774 2023-10-01 2024-09-30 09772774 2022-10-01 2023-09-30 09772774 2024-09-30 09772774 2023-09-30 09772774 2022-10-01 09772774 c:Director1 2023-10-01 2024-09-30 09772774 d:PlantMachinery 2023-10-01 2024-09-30 09772774 d:PlantMachinery 2024-09-30 09772774 d:PlantMachinery 2023-09-30 09772774 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:MotorVehicles 2023-10-01 2024-09-30 09772774 d:MotorVehicles 2024-09-30 09772774 d:MotorVehicles 2023-09-30 09772774 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:FurnitureFittings 2023-10-01 2024-09-30 09772774 d:FurnitureFittings 2024-09-30 09772774 d:FurnitureFittings 2023-09-30 09772774 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:ComputerEquipment 2023-10-01 2024-09-30 09772774 d:ComputerEquipment 2024-09-30 09772774 d:ComputerEquipment 2023-09-30 09772774 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 09772774 d:OtherPropertyPlantEquipment 2024-09-30 09772774 d:OtherPropertyPlantEquipment 2023-09-30 09772774 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09772774 d:CurrentFinancialInstruments 2024-09-30 09772774 d:CurrentFinancialInstruments 2023-09-30 09772774 d:Non-currentFinancialInstruments 2024-09-30 09772774 d:Non-currentFinancialInstruments 2023-09-30 09772774 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09772774 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09772774 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09772774 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 09772774 d:ShareCapital 2024-09-30 09772774 d:ShareCapital 2023-09-30 09772774 d:ShareCapital 2022-10-01 09772774 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 09772774 d:RetainedEarningsAccumulatedLosses 2024-09-30 09772774 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 09772774 d:RetainedEarningsAccumulatedLosses 2023-09-30 09772774 d:RetainedEarningsAccumulatedLosses 2022-10-01 09772774 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 09772774 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 09772774 c:FRS102 2023-10-01 2024-09-30 09772774 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 09772774 c:FullAccounts 2023-10-01 2024-09-30 09772774 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09772774 2 2023-10-01 2024-09-30 09772774 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 09772774









DOGGART & SQUASH LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
DOGGART & SQUASH LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DOGGART & SQUASH LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

You consider that the Company is exempt from an audit for the year ended 30 September 2024. 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 11 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.

  



Paperchase Business Services Ltd
 
The Courtyard
14A Sydenham Road
Croydon
London
CR0 2EE
23 June 2025
Page 1

 
DOGGART & SQUASH LIMITED
REGISTERED NUMBER: 09772774

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,369
4,198

  
16,369
4,198

Current assets
  

Debtors
 5 
76,693
432,327

Cash at bank and in hand
 6 
461,899
262,829

  
538,592
695,156

Creditors: amounts falling due within one year
 7 
(430,916)
(667,277)

Net current assets
  
 
 
107,676
 
 
27,879

Total assets less current liabilities
  
124,045
32,077

Creditors: amounts falling due after more than one year
  
(5,095)
-

Provisions for liabilities
  

Deferred tax
  
-
(1,050)

  
 
 
-
 
 
(1,050)

Net assets
  
118,950
31,027


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
118,948
31,025

  
118,950
31,027


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
Page 2

 
DOGGART & SQUASH LIMITED
REGISTERED NUMBER: 09772774
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Clare Elizabeth Malone
Director

Date: 23 June 2025

The notes on pages 5 to 11 form part of these financial statements.

Page 3

 

 
DOGGART & SQUASH LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 October 2022
2
3,121
3,123





Profit for the year
-
107,904
107,904


Dividends: Equity capital
-
(80,000)
(80,000)





At 1 October 2023
2
31,025
31,027





Profit for the year
-
125,326
125,326


Dividends: Equity capital
-
(37,403)
(37,403)



At 30 September 2024
2
118,948
118,950



The notes on pages 5 to 11 form part of these financial statements.

Page 4

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Doggart & Squash Limited is a private company limited by shares incorporated in England and Wales. Company's registered address and company number are as below:
Registered Address : The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE
Company Number : 09772774

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 5

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 6

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%
SLM
Motor vehicles
-
25%
SLM
Fixtures and fittings
-
33%
SLM
Computer equipment
-
33%
SLM
Building Improvement
-
33%
SLM

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.

 
2.8

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

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.

 
2.10

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 7

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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 8 (2023 - 8).

Page 8

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Building Improvement
Total

£
£
£
£
£
£



Cost or valuation


At 1 October 2023
3,875
24,085
1,257
5,551
-
34,768


Additions
-
9,200
-
1,078
6,350
16,628


Disposals
-
-
(1,257)
-
-
(1,257)



At 30 September 2024

3,875
33,285
-
6,629
6,350
50,139



Depreciation


At 1 October 2023
2,153
24,085
700
3,633
-
30,571


Charge for the year on owned assets
574
1,342
-
883
1,100
3,899


Disposals
-
-
(700)
-
-
(700)



At 30 September 2024

2,727
25,427
-
4,516
1,100
33,770



Net book value



At 30 September 2024
1,148
7,858
-
2,113
5,250
16,369



At 30 September 2023
1,723
-
557
1,918
-
4,198


5.


Debtors

2024
2023
£
£



Trade debtors
53,041
415,747

Other debtors
13,500
11,710

Prepayments and accrued income
10,152
4,870

76,693
432,327


Page 9

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
461,899
262,829

461,899
262,829



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
120,734
33,966

Corporation tax
35,870
31,700

Other taxation and social security
84,273
131,230

Obligations under finance lease and hire purchase contracts
3,597
6,168

Other creditors
7,614
1,879

Accruals and deferred income
178,828
462,334

430,916
667,277



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
5,095
-

5,095
-



9.


Deferred taxation




2024


£






At beginning of year
(1,050)


Charged to profit or loss
1,050



At end of year
-

Page 10

 
DOGGART & SQUASH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
9.Deferred taxation (continued)

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
-
(1,050)

-
(1,050)

 
Page 11