Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseNo description of principal activity2false2024-04-01truetrue2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04180507 2024-04-01 2025-03-31 04180507 2023-04-01 2024-03-31 04180507 2025-03-31 04180507 2024-03-31 04180507 c:Director2 2024-04-01 2025-03-31 04180507 d:OfficeEquipment 2024-04-01 2025-03-31 04180507 d:OfficeEquipment 2025-03-31 04180507 d:OfficeEquipment 2024-03-31 04180507 d:CurrentFinancialInstruments 2025-03-31 04180507 d:CurrentFinancialInstruments 2024-03-31 04180507 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04180507 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04180507 d:ShareCapital 2025-03-31 04180507 d:ShareCapital 2024-03-31 04180507 d:RetainedEarningsAccumulatedLosses 2025-03-31 04180507 d:RetainedEarningsAccumulatedLosses 2024-03-31 04180507 c:FRS102 2024-04-01 2025-03-31 04180507 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04180507 c:FullAccounts 2024-04-01 2025-03-31 04180507 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04180507 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 04180507










DERBYSHIRE TRAINING SOLUTIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
REGISTERED NUMBER: 04180507

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Tangible assets
 4 
-
-

Current assets
  

Debtors: amounts falling due within one year
 5 
3,525
2,380

Cash at bank and in hand
  
5,321
7,448

  
8,846
9,828

Creditors: amounts falling due within one year
 6 
(5,932)
(7,361)

Net current assets
  
 
 
2,914
 
 
2,467

  

Net assets
  
2,914
2,467


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
2,912
2,465

  
2,914
2,467


Page 1

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
REGISTERED NUMBER: 04180507
    
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 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 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 on 16 July 2025.




R C Williams
Director

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

Page 2

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Derbyshire Training Solutions Limited is a private Company limited by shares, incorporated in England and Wales. Its registered office is 6 Brookfield View Drive, Chesterfield, S40 3FB. The principal activity of the Company throughout the year continued to be that of management consultancy.

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 Company's functional and presentation currency is pounds sterling.

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.

Page 3

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
50%
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 the Statement of Income and Retained Earnings.

Page 4

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 5

 
DERBYSHIRE TRAINING SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
9,452



At 31 March 2025

9,452



Depreciation


At 1 April 2024
9,452



At 31 March 2025

9,452



Net book value



At 31 March 2025
-



At 31 March 2024
-


5.


Debtors

2025
2024
£
£


Trade debtors
3,525
2,380



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
1,981
2,085

Other taxation and social security
-
144

Other creditors
3,951
5,132

5,932
7,361


Page 6