Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312023-11-013falsetrueNo description of principal activity0falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15244233 2023-10-31 15244233 2023-11-01 2025-03-31 15244233 2022-11-01 2023-10-31 15244233 2025-03-31 15244233 c:Director1 2023-11-01 2025-03-31 15244233 c:Director2 2023-11-01 2025-03-31 15244233 d:CurrentFinancialInstruments 2025-03-31 15244233 d:Non-currentFinancialInstruments 2025-03-31 15244233 d:Non-currentFinancialInstruments 1 2025-03-31 15244233 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 15244233 d:ShareCapital 2023-11-01 2025-03-31 15244233 d:ShareCapital 2025-03-31 15244233 d:RetainedEarningsAccumulatedLosses 2023-11-01 2025-03-31 15244233 d:RetainedEarningsAccumulatedLosses 2025-03-31 15244233 c:OrdinaryShareClass1 2023-11-01 2025-03-31 15244233 c:OrdinaryShareClass1 2025-03-31 15244233 c:OrdinaryShareClass2 2023-11-01 2025-03-31 15244233 c:OrdinaryShareClass2 2025-03-31 15244233 c:PreferenceShareClass1 2023-11-01 2025-03-31 15244233 c:PreferenceShareClass1 2025-03-31 15244233 c:FRS102 2023-11-01 2025-03-31 15244233 c:AuditExempt-NoAccountantsReport 2023-11-01 2025-03-31 15244233 c:FullAccounts 2023-11-01 2025-03-31 15244233 c:PrivateLimitedCompanyLtd 2023-11-01 2025-03-31 15244233 6 2023-11-01 2025-03-31 15244233 f:PoundSterling 2023-11-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 15244233














D HAMMOND SERVICES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 MARCH 2025

 
D HAMMOND SERVICES LIMITED
REGISTERED NUMBER:15244233

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note

Fixed assets
  

Investments
 4 
9,500,000

  
9,500,000

Current assets
  

Debtors: amounts falling due within one year
 5 
1

  
1

Total assets less current liabilities
  
 
 
9,500,001

Creditors: amounts falling due after more than one year
 6 
(1)

  

Net assets
  
£9,500,000


Capital and reserves
  

Called up share capital 
 7 
9,500,000

  
£9,500,000


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 period 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 June 2025.




___________________________
Mr James F Lovell
___________________________
Mr Gerard Goonan
Director
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
D HAMMOND SERVICES LIMITED
 

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


Called up share capital
Profit and loss account
Total equity


Comprehensive income for the period

Profit for the period

-
527,625
527,625


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
527,625
527,625


Contributions by and distributions to owners

Capital contribution to Employee Ownership Trust
-
(527,625)
(527,625)

Shares issued during the period
9,500,000
-
9,500,000


Total transactions with owners
9,500,000
(527,625)
8,972,375


At 31 March 2025
£9,500,000
£-
£9,500,000

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
D HAMMOND SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

D Hammond Services Limited is a private company, limited by shares, incorporated in England and Wales. 
The registered number of the company is 15244233.
The company was incorporated on 28 October 2023. 
The registered office of the company is Ukams House 4 Twisleton Court, Priory Hill, Dartford, Kent, DA1 2EN.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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 3.

Page 3

 
D HAMMOND SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Fixed asset investments





Investments in subsidiary companies



Cost or valuation


Additions
9,500,000



At 31 March 2025
£9,500,000





5.


Debtors

2025


Other debtors
1

£1



6.


Creditors: Amounts falling due after more than one year

2025

Share capital treated as debt
1

£1


On 22 December 2023, 1 Redeemable Preference Share was issued at a nominal value of £1. 
The Redeemable Preference Share gives the holder the right to be consulted on and to give written consent to or refusal of new articles of association or to amend the current articles of association. Further details of the rights pertaining to the Redeemable Preference Share can be found on the Companies House filing history under company number 15244233. 

Page 4

 
D HAMMOND SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Share capital

2025
Shares classified as equity

Allotted, called up and fully paid


75 A Ordinary shares of £95,000.00 each
7,125,000
25 B Ordinary shares of £95,000.00 each
2,375,000

£9,500,000

2025
Shares classified as debt

Allotted, called up and fully paid


1 Redeemable Preference share of £1.00
£1


On incorporation, 100 A Ordinary shares were issued at a nominal value of £95,000 in exchange for the entire shareholding in D Hammond (Holdings) Limited and D Hammond Limited. 
On 22 December 2023, 75 A Ordinary Shares were transferred to D Hammond EOT Limited. The 75 A Ordinary Shares were converted to 75 B Ordinary Shares with a £95,000 nominal value.


8.


Controlling party

D Hammond EOT Limited is the ultimate controlling party of the company. 


Page 5