Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01No description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05527980 2024-01-01 2024-12-31 05527980 2023-01-01 2023-12-31 05527980 2024-12-31 05527980 2023-12-31 05527980 c:Director1 2024-01-01 2024-12-31 05527980 d:MotorVehicles 2024-01-01 2024-12-31 05527980 d:MotorVehicles 2024-12-31 05527980 d:MotorVehicles 2023-12-31 05527980 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05527980 d:FurnitureFittings 2024-01-01 2024-12-31 05527980 d:FurnitureFittings 2024-12-31 05527980 d:FurnitureFittings 2023-12-31 05527980 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05527980 d:OfficeEquipment 2024-01-01 2024-12-31 05527980 d:OfficeEquipment 2024-12-31 05527980 d:OfficeEquipment 2023-12-31 05527980 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05527980 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 05527980 d:OtherPropertyPlantEquipment 2024-12-31 05527980 d:OtherPropertyPlantEquipment 2023-12-31 05527980 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05527980 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05527980 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 05527980 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 05527980 d:CurrentFinancialInstruments 2024-12-31 05527980 d:CurrentFinancialInstruments 2023-12-31 05527980 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05527980 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05527980 d:ShareCapital 2024-12-31 05527980 d:ShareCapital 2023-12-31 05527980 d:RetainedEarningsAccumulatedLosses 2024-12-31 05527980 d:RetainedEarningsAccumulatedLosses 2023-12-31 05527980 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 05527980 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05527980 c:OrdinaryShareClass1 2024-01-01 2024-12-31 05527980 c:OrdinaryShareClass1 2024-12-31 05527980 c:OrdinaryShareClass1 2023-12-31 05527980 c:FRS102 2024-01-01 2024-12-31 05527980 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05527980 c:FullAccounts 2024-01-01 2024-12-31 05527980 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05527980 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05527980









TOTALLY DYNAMIC (FRANCHISING) LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
REGISTERED NUMBER: 05527980

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
1,876

Current assets
  

Debtors: amounts falling due within one year
 6 
78,337
38,811

Cash at bank and in hand
  
73,465
91,691

  
151,802
130,502

Creditors: amounts falling due within one year
 7 
(14,522)
(13,508)

Net current assets
  
 
 
137,280
 
 
116,994

Total assets less current liabilities
  
137,280
118,870

Provisions for liabilities
  

Deferred tax
 8 
-
(356)

Net assets
  
137,280
118,514


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
137,180
118,414

  
137,280
118,514


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 on 24 June 2025.



................................................
A J Rope
Director

Page 1

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Totally Dynamic (Franchising) Limited is a private company, limited by shares, incorporated in England and Wales with the registration number 05527980. The address of the registered office is 9 Francis Way, Bowthorpe Employment Area, Norwich, Norfolk, NR5 9JA.
The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £.

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 2

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

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 corporation 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.


 
2.5

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.

 
2.6

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

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.6
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:

Motor vehicles
-
25%
straight line
Fixtures and fittings
-
25%
straight line
Office equipment
-
25%
straight line
Web design & corporate image
-
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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 4 (2023 - 4).

Page 4

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Development expenditure

£



Cost


At 1 January 2024
21,600



At 31 December 2024

21,600



Amortisation


At 1 January 2024
21,600



At 31 December 2024

21,600



Net book value



At 31 December 2024
-



At 31 December 2023
-



Page 5

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Web design & corporate image
Total

£
£
£
£
£



Cost


At 1 January 2024
35,967
7,452
948
53,678
98,045



At 31 December 2024

35,967
7,452
948
53,678
98,045



Depreciation


At 1 January 2024
35,967
7,452
790
51,960
96,169


Charge for the year on owned assets
-
-
158
1,718
1,876



At 31 December 2024

35,967
7,452
948
53,678
98,045



Net book value



At 31 December 2024
-
-
-
-
-



At 31 December 2023
-
-
158
1,718
1,876


6.


Debtors

2024
2023
£
£


Trade debtors
778
12,480

Other debtors
50,559
24,631

Prepayments and accrued income
27,000
1,700

78,337
38,811


Page 6

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,629
234

Corporation tax
4,761
474

Other taxation and social security
3,208
7,098

Other creditors
1,774
3,650

Accruals and deferred income
2,150
2,052

14,522
13,508



8.


Deferred taxation




2024


£






At beginning of year
356


Charged to profit or loss
(356)



At end of year
-

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
-
356


9.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



10.


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 £994 (2023 - £853). Contributions totalling £225 (2023 - £242) were payable to the fund at the balance sheet date and are included in creditors.

Page 7

 
TOTALLY DYNAMIC (FRANCHISING) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Related party transactions

At 1 January 2024 Dynamic Digital Imaging Limited, a company under common ownership, owed the Company £24,631. During the year further amounts of £24,473 were advanced and no repayments were made. No interest was charged on the loan leaving a balance owed to the Company of £49,104 at 31 December 2024.


Page 8