Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31trueThe Company's principal activity was that of public relations and communications activities.falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-21false3true 15793010 2024-06-20 15793010 2024-06-21 2025-03-31 15793010 2025-03-31 15793010 2023-04-01 2024-06-20 15793010 c:Director1 2024-06-21 2025-03-31 15793010 d:CurrentFinancialInstruments 2025-03-31 15793010 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15793010 d:ShareCapital 2024-06-21 2025-03-31 15793010 d:ShareCapital 2025-03-31 15793010 d:RetainedEarningsAccumulatedLosses 2024-06-21 2025-03-31 15793010 d:RetainedEarningsAccumulatedLosses 2025-03-31 15793010 c:OrdinaryShareClass1 2024-06-21 2025-03-31 15793010 c:OrdinaryShareClass1 2025-03-31 15793010 c:OrdinaryShareClass2 2024-06-21 2025-03-31 15793010 c:OrdinaryShareClass2 2025-03-31 15793010 c:FRS102 2024-06-21 2025-03-31 15793010 c:AuditExempt-NoAccountantsReport 2024-06-21 2025-03-31 15793010 c:FullAccounts 2024-06-21 2025-03-31 15793010 c:PrivateLimitedCompanyLtd 2024-06-21 2025-03-31 15793010 e:PoundSterling 2024-06-21 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15793010


DEVCOMMS (SOUTH EAST) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

 
DEVCOMMS (SOUTH EAST) LIMITED
REGISTERED NUMBER: 15793010

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
  
184,468

  
184,468

Creditors: amounts falling due within one year
  
(111,633)

Net current assets
  
 
 
72,835

Total assets less current liabilities
  
72,835

  

Net assets
  
72,835


Capital and reserves
  

Called up share capital 
 6 
1

Profit and loss account
  
72,834

  
72,835


Page 1

 
DEVCOMMS (SOUTH EAST) LIMITED
REGISTERED NUMBER: 15793010
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 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: 




................................................
Mr R S E Allaway
Director

Date: 9 June 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
DEVCOMMS (SOUTH EAST) 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

-
72,834
72,834


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
72,834
72,834


Contributions by and distributions to owners

Shares issued during the period
1
-
1


Total transactions with owners
1
-
1


At 31 March 2025
1
72,834
72,835

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
DEVCOMMS (SOUTH EAST) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

DevComms (South East) Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company was incorporated on 21st June 2024 and began trading on 1st July 2024. The trading address is The Abbey, Abbey Street, Reading, RG1 3BA.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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

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.

Page 4

 
DEVCOMMS (SOUTH EAST) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company contributes into 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

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.

Page 5

 
DEVCOMMS (SOUTH EAST) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


3.


Employees

The average monthly number of employees, including directors, during the period was 3.


4.


Debtors

2025
£


Trade debtors
180,038

Amounts owed by group undertakings
1

Other debtors
4,200

Prepayments and accrued income
229

184,468



5.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
6,356

Amounts owed to group undertakings
82,271

Corporation tax
16,844

Other taxation and social security
4,362

Accruals and deferred income
1,800

111,633



6.


Share capital

2025
£
Allotted, called up and fully paid


20 Ordinary D shares of £0.01 each
0.20
80 Ordinary shares of £0.01 each
0.80

1.00




Page 6

 
DEVCOMMS (SOUTH EAST) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Pension commitments

The Company contributes into 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 costs charges represents contributions payable by the Company to the fund and amounted to £2,178. Contributions totaling £Nil were payable to the fund at the balance sheet date and were included in creditors.


8.


Related party transactions

Within other creditors is an amount owed to Development Communications Limited, a fellow subsidiary. The amount outstanding at the period end was £82,271.This loan is interest free and repayable on demand.


2025
£

Development Communications Limited
82,271
82,271


9.


Controlling party

The ultimate controlling party is DevComms Holdings Limited who hold 80% of the share capital.

 
Page 7