Caseware UK (AP4) 2024.0.164 2024.0.164 No description of principal activityfalse2023-10-26false00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15239734 2023-10-25 15239734 2023-10-26 2024-10-31 15239734 2022-10-26 2023-10-25 15239734 2024-10-31 15239734 c:Director1 2023-10-26 2024-10-31 15239734 d:LeaseholdInvestmentProperty 2023-10-26 2024-10-31 15239734 d:LeaseholdInvestmentProperty 2024-10-31 15239734 d:LeaseholdInvestmentProperty 2 2023-10-26 2024-10-31 15239734 d:CurrentFinancialInstruments 2024-10-31 15239734 d:Non-currentFinancialInstruments 2024-10-31 15239734 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 15239734 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 15239734 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 15239734 d:InvestmentPropertiesRevaluationReserve 2024-10-31 15239734 d:RetainedEarningsAccumulatedLosses 2024-10-31 15239734 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 15239734 c:FRS102 2023-10-26 2024-10-31 15239734 c:AuditExempt-NoAccountantsReport 2023-10-26 2024-10-31 15239734 c:FullAccounts 2023-10-26 2024-10-31 15239734 c:PrivateLimitedCompanyLtd 2023-10-26 2024-10-31 15239734 f:PoundSterling 2023-10-26 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 15239734










DYMLER ESTATES LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 31 October 2024

 
DYMLER ESTATES LTD
Registered number: 15239734

Balance sheet
As at 31 October 2024

2024
Note
£

Fixed assets
  

Investment property
 4 
385,000

  
385,000

Current assets
  

Debtors: amounts falling due within one year
 5 
2,500

Cash at bank and in hand
 6 
77,051

  
79,551

Creditors: amounts falling due within one year
 7 
(79,841)

Net current (liabilities)/assets
  
 
 
(290)

Total assets less current liabilities
  
384,710

Creditors: amounts falling due after more than one year
 8 
(290,045)

Provisions for liabilities
  

Deferred tax
  
(27,179)

  
 
 
(27,179)

Net assets
  
67,486


Capital and reserves
  

Investment property reserve
  
81,536

Profit and loss account
  
(14,050)

  
67,486


Page 1

 
DYMLER ESTATES LTD
Registered number: 15239734
    
Balance sheet (continued)
As at 31 October 2024

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 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 23 July 2025.




I Dym
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DYMLER ESTATES LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 October 2024

1.


General information

Dymler Estates Ltd is a private company limited by shares and registered in England and Wales. The registered address is 38 Moundfield Road, London, N16 6DT.

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

 
DYMLER ESTATES LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 October 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the period 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 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.

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

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.

Page 4

 
DYMLER ESTATES LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 October 2024

4.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
276,285


Surplus on revaluation
108,715



At 31 October 2024
385,000

The 2024 valuations were made by the director, on an open market value for existing use basis.

2024
£

Revaluation reserves


Net movement in properties
81,536



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
£


Historic cost
276,285

276,285


5.


Debtors

2024
£


Other debtors
2,500

2,500


Page 5

 
DYMLER ESTATES LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 October 2024

6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
77,051

77,051



7.


Creditors: Amounts falling due within one year

2024
£

Other creditors
79,001

Accruals and deferred income
840

79,841



8.


Creditors: Amounts falling due after more than one year

2024
£

Bank loans
290,045

290,045


The following liabilities were secured:

2024
£



Bank loans
290,045

290,045

Details of security provided:

Bank loans are secured by way of fixed charge over the company's property.

Page 6

 
DYMLER ESTATES LTD
 
 
 
Notes to the financial statements
For the Period Ended 31 October 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
£




Amounts falling due after more than 5 years

Bank loans
290,045

290,045



10.


Deferred taxation



2024


£






Charged to profit or loss
(27,179)



At end of year
(27,179)

The deferred taxation balance is made up as follows:

2024
£


Deferred tax on unrealised gains
(27,179)

(27,179)

 
Page 7