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Registered number: 08264054










DOBLER UK LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DOBLER UK LIMITED
REGISTERED NUMBER: 08264054

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
1,893
1,303

  
1,893
1,303

Current assets
  

Debtors: amounts falling due within one year
 7 
57,018
4,608

Cash at bank and in hand
 8 
278,077
197,379

  
335,095
201,987

Creditors: amounts falling due within one year
 9 
(141,374)
(140,436)

Net current assets
  
 
 
193,721
 
 
61,551

Total assets less current liabilities
  
195,614
62,854

Creditors: amounts falling due after more than one year
  
(200,000)
(200,000)

  

Net liabilities
  
(4,386)
(137,146)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(5,386)
(138,146)

  
(4,386)
(137,146)


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 profit and loss account 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: 



................................................
Daniel Rauh
Director

Date: 12 May 2025

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Dobler UK Limited is a company incorporated in England and Wales, registration number 08264054. The address of the registered office 14th Floor, 33 Cavendish Square, London, W1G 0PW. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis on the assumption that continued financial support will be forthcoming from the parent company, Dobler Metallbau GmbH. 

 
2.3

Foreign currency translation

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue comprises fees receivable on the sale and installation of building facades to customers on a contract basis. 

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.

 
2.5

Pensions

Defined contribution pension plan

The Company operates 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

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.

Page 3

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Computer equipment
-
33%
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 profit or loss.

 
2.8

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.

 
2.9

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.

 
2.10

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.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.


4.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


5.


Taxation

The company has estimated trading losses of £Nil (2023: £133,043) available to carry forward against future trading profits.

Page 4

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
1,380


Additions
1,811



At 31 December 2024

3,191



Depreciation


At 1 January 2024
77


Charge for the year on owned assets
1,221



At 31 December 2024

1,298



Net book value



At 31 December 2024
1,893



At 31 December 2023
1,303


7.


Debtors

2024
2023
£
£


Trade debtors
3,200
-

Other debtors
5,295
2,227

Prepayments and accrued income
48,523
2,381

57,018
4,608



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
278,077
197,379

278,077
197,379


Page 5

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,742
11,978

Amounts owed to group undertakings
93,240
92,483

Corporation tax
1,171
-

Other taxation and social security
14,884
12,051

Other creditors
3,820
-

Accruals and deferred income
22,517
23,924

141,374
140,436



10.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
200,000
200,000

200,000
200,000



11.


Pension commitments


12.


Related party transactions

The company has taken advantage of the exemption provided by FRS 102 1A from disclosing transaction with members of the same group that are wholly owned. 


13.


Controlling party

The immediate and ultimate parent undertaking is Dobler Metallbau GmbH, a company registered in Germany. The group financial statements can be obtained from Hansastraße 15, 80686 München, Germany.

Page 6

 
DOBLER UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

In their report, the auditors emphasised the following matter without qualifying their report:

Material uncertainty related to going concern
In forming our opinion which is not qualified, we have considered the adequacy of the disclosures made in note 2 to the financial statements concerning the company's trading ability to continue as a going concern. At the balance sheet date the company's liabilities exceeded its total assets by £4,386 (2023: £137,146). This condition indicates the existence of a material uncertainty which may cast significant doubt about the company's ability to continue as a going concern. Appropriate adjustment may be required in the financial statements if the company were unable to continue as a going concern.

The audit report was signed on 12 May 2025 by Chris Cheung FCCA (Senior statutory auditor) on behalf of Sumer Auditco Limited.

 
Page 7