Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312false2024-04-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 3839347 2024-04-01 2025-03-31 3839347 2023-04-01 2024-03-31 3839347 2025-03-31 3839347 2024-03-31 3839347 c:Director1 2024-04-01 2025-03-31 3839347 d:PlantMachinery 2024-04-01 2025-03-31 3839347 d:PlantMachinery 2025-03-31 3839347 d:PlantMachinery 2024-03-31 3839347 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 3839347 d:FurnitureFittings 2024-04-01 2025-03-31 3839347 d:FurnitureFittings 2025-03-31 3839347 d:FurnitureFittings 2024-03-31 3839347 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 3839347 d:OfficeEquipment 2024-04-01 2025-03-31 3839347 d:OfficeEquipment 2025-03-31 3839347 d:OfficeEquipment 2024-03-31 3839347 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 3839347 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 3839347 d:Goodwill 2025-03-31 3839347 d:Goodwill 2024-03-31 3839347 d:CurrentFinancialInstruments 2025-03-31 3839347 d:CurrentFinancialInstruments 2024-03-31 3839347 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 3839347 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 3839347 d:ShareCapital 2025-03-31 3839347 d:ShareCapital 2024-03-31 3839347 d:RetainedEarningsAccumulatedLosses 2025-03-31 3839347 d:RetainedEarningsAccumulatedLosses 2024-03-31 3839347 c:FRS102 2024-04-01 2025-03-31 3839347 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 3839347 c:FullAccounts 2024-04-01 2025-03-31 3839347 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 3839347 2 2024-04-01 2025-03-31 3839347 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 3839347









DECPLAY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
DECPLAY LIMITED
REGISTERED NUMBER: 3839347

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
12,669
5,149

  
12,669
5,149

Current assets
  

Debtors: amounts falling due within one year
 6 
6,587
9,559

Cash at bank and in hand
 7 
148,788
92,234

  
155,375
101,793

Creditors: amounts falling due within one year
 8 
(82,789)
(49,802)

Net current assets
  
 
 
72,586
 
 
51,991

Total assets less current liabilities
  
85,255
57,140

  

Net assets
  
85,255
57,140


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
85,254
57,139

  
85,255
57,140


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 income and retained earnings 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 25 June 2025.



Page 1

 
DECPLAY LIMITED
REGISTERED NUMBER: 3839347
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


Peter Declan Cosgrove
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

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

1.


General information

Decplay Limited (company number 3839347) is a private company limited by shares, registered in England and Wales.  Its registered office is at Bushbury House, 435 Wilmslow Road, Withington, Manchester, M20 4AF

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.

 
2.3

Interest income

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

Page 3

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

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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

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.


 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

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 4

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

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

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:

Computer equipment
-
33% reducing balance
Fixtures & fittings
-
25% reducing balance
Office equipment
-
15% 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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

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 2 (2024 - 2).

Page 5

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

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
205,984



At 31 March 2025

205,984



Amortisation


At 1 April 2024
205,984



At 31 March 2025

205,984



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 6

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

5.


Tangible fixed assets





Computer Equipment
Office Equipment
Fixtures & Fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2024
18,035
16,574
40,773
75,382


Additions
-
9,650
708
10,358



At 31 March 2025

18,035
26,224
41,481
85,740



Depreciation


At 1 April 2024
16,932
14,921
38,380
70,233


Charge for the year on owned assets
367
1,696
775
2,838



At 31 March 2025

17,299
16,617
39,155
73,071



Net book value



At 31 March 2025
736
9,607
2,326
12,669



At 31 March 2024
1,103
1,653
2,393
5,149


6.


Debtors

2025
2024
£
£


Trade debtors
1,920
-

Other debtors
4,667
9,559

6,587
9,559



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
148,788
92,234

148,788
92,234


Page 7

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

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
37,076
8,557

Corporation tax
12,518
13,830

Other taxation and social security
28,082
16,708

Other creditors
2,813
8,557

Accruals and deferred income
2,300
2,150

82,789
49,802



9.


Pension commitments

The Company operates a defined contributions 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 £100,110 (2024 - £50,000) . Contributions totalling £257 (2024 - £0) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 8