Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31true12024-04-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14702906 2024-04-01 2025-03-31 14702906 2023-03-03 2024-03-31 14702906 2025-03-31 14702906 2024-03-31 14702906 c:Director1 2024-04-01 2025-03-31 14702906 d:MotorVehicles 2024-04-01 2025-03-31 14702906 d:MotorVehicles 2025-03-31 14702906 d:MotorVehicles 2024-03-31 14702906 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14702906 d:OfficeEquipment 2024-04-01 2025-03-31 14702906 d:OfficeEquipment 2025-03-31 14702906 d:OfficeEquipment 2024-03-31 14702906 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14702906 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14702906 d:CurrentFinancialInstruments 2025-03-31 14702906 d:CurrentFinancialInstruments 2024-03-31 14702906 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14702906 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14702906 d:ShareCapital 2025-03-31 14702906 d:ShareCapital 2024-03-31 14702906 d:RetainedEarningsAccumulatedLosses 2025-03-31 14702906 d:RetainedEarningsAccumulatedLosses 2024-03-31 14702906 c:FRS102 2024-04-01 2025-03-31 14702906 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14702906 c:FullAccounts 2024-04-01 2025-03-31 14702906 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14702906 2 2024-04-01 2025-03-31 14702906 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14702906









DACLAROBENA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
DACLAROBENA LIMITED
REGISTERED NUMBER: 14702906

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
38,437
51,250

  
38,437
51,250

Current assets
  

Debtors: amounts falling due within one year
 5 
116,595
25,044

Cash at bank and in hand
 6 
734,299
446,722

  
850,894
471,766

Creditors: amounts falling due within one year
 7 
(182,810)
(145,879)

Net current assets
  
 
 
668,084
 
 
325,887

Total assets less current liabilities
  
706,521
377,137

  

Net assets
  
706,521
377,137


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
706,421
377,037

  
706,521
377,137


Page 1

 
DACLAROBENA LIMITED
REGISTERED NUMBER: 14702906
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 by: 




................................................
D Mathews
Director

Date: 11 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DACLAROBENA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

Daclarobena Limited is a private company limited by shares and registered in England and
Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF.

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

Interest income

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

 
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.

Page 3

 
DACLAROBENA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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:

Motor vehicles
-
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.

 
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.


Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

Page 4

 
DACLAROBENA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
56,180
2,148
58,328



At 31 March 2025

56,180
2,148
58,328



Depreciation


At 1 April 2024
6,542
536
7,078


Charge for the period on owned assets
12,410
403
12,813



At 31 March 2025

18,952
939
19,891



Net book value



At 31 March 2025
37,228
1,209
38,437



At 31 March 2024
49,638
1,612
51,250


5.


Debtors

2025
2024
£
£


Trade debtors
116,595
25,044

116,595
25,044



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
734,299
446,722

734,299
446,722


Page 5

 
DACLAROBENA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
122,470
114,647

Other taxation and social security
31,080
15,464

Other creditors
27,740
14,248

Accruals and deferred income
1,520
1,520

182,810
145,879


 
Page 6