Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-28The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2024-03-01No description of principal activity11truetruefalse 13542191 2024-02-29 13542191 2024-03-01 2025-02-28 13542191 2022-09-01 2023-08-31 13542191 2025-02-28 13542191 2023-08-31 13542191 c:Director1 2024-03-01 2025-02-28 13542191 d:ComputerEquipment 2024-03-01 2025-02-28 13542191 d:OtherPropertyPlantEquipment 2024-03-01 2025-02-28 13542191 d:OtherPropertyPlantEquipment 2025-02-28 13542191 d:OtherPropertyPlantEquipment 2023-08-31 13542191 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13542191 d:CurrentFinancialInstruments 2025-02-28 13542191 d:CurrentFinancialInstruments 2023-08-31 13542191 d:Non-currentFinancialInstruments 2025-02-28 13542191 d:Non-currentFinancialInstruments 2023-08-31 13542191 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 13542191 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13542191 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 13542191 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 13542191 d:ShareCapital 2025-02-28 13542191 d:ShareCapital 2023-08-31 13542191 d:RetainedEarningsAccumulatedLosses 2025-02-28 13542191 d:RetainedEarningsAccumulatedLosses 2023-08-31 13542191 c:FRS102 2024-03-01 2025-02-28 13542191 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13542191 c:FullAccounts 2024-03-01 2025-02-28 13542191 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13542191 2 2024-03-01 2025-02-28 13542191 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 13542191









DRA SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2025

 
DRA SERVICES LTD
REGISTERED NUMBER: 13542191

BALANCE SHEET
AS AT 28 FEBRUARY 2025

28 February
28 February
29 February
29 February
2025
2025
2023
2023
£
£
£
£

Fixed assets
  

Tangible assets
 4 
719
-

  
719
-

Current assets
  

Debtors: amounts falling due after more than one year
 5 
100,000
400,000

Debtors: amounts falling due within one year
 5 
9,572
-

Cash at bank and in hand
 6 
30,912
45,974

  
140,484
445,974

Creditors: amounts falling due within one year
 7 
(10,672)
(13,958)

Net current assets
  
 
 
129,812
 
 
432,016

Total assets less current liabilities
  
130,531
432,016

Creditors: amounts falling due after more than one year
 8 
-
(340,429)

  

Net assets
  
130,531
91,587


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
130,530
91,586

  
130,531
91,587


Page 1

 
DRA SERVICES LTD
REGISTERED NUMBER: 13542191
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025

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 19 August 2025.




Mr G S Bloom
Director

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

Page 2

 
DRA SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.


General information

DRA Services Ltd is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is 9 Park Place, Newdigate Road, Harefield, Middlesex UB9 6EJ, United Kingdom. The company registration number is 13542191.
The financial statements are presented in Sterling (£), rounded to nearest £1. 

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.


Page 3

 
DRA SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
25%
reducing balance

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

Page 4

 
DRA SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

4.


Tangible fixed assets







Other fixed assets

£



Cost or valuation


Additions
958



At 28 February 2025

958



Depreciation


Charge for the period on owned assets
239



At 28 February 2025

239



Net book value



At 28 February 2025
719



At 29 February 2023
-


5.


Debtors

28 February
29 February
2025
2023
£
£

Due after more than one year

Other debtors
100,000
400,000

100,000
400,000


28 February
29 February
2025
2023
£
£

Due within one year

Other debtors
9,572
-

9,572
-


Page 5

 
DRA SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

6.


Cash and cash equivalents

28 February
29 February
2025
2023
£
£

Cash at bank and in hand
30,912
45,974

30,912
45,974



7.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2023
£
£

Corporation tax
9,172
12,458

Accruals and deferred income
1,500
1,500

10,672
13,958



8.


Creditors: Amounts falling due after more than one year

28 February
29 February
2025
2023
£
£

Other creditors
-
340,429

-
340,429


 
Page 6