Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-3112024-04-01falseNo description of principal activitytrue1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08953007 2024-04-01 2025-03-31 08953007 2023-04-01 2024-03-31 08953007 2025-03-31 08953007 2024-03-31 08953007 c:Director1 2024-04-01 2025-03-31 08953007 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 08953007 d:Buildings d:LongLeaseholdAssets 2025-03-31 08953007 d:Buildings d:LongLeaseholdAssets 2024-03-31 08953007 d:MotorVehicles 2024-04-01 2025-03-31 08953007 d:OfficeEquipment 2024-04-01 2025-03-31 08953007 d:OfficeEquipment 2025-03-31 08953007 d:OfficeEquipment 2024-03-31 08953007 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08953007 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08953007 d:CurrentFinancialInstruments 2025-03-31 08953007 d:CurrentFinancialInstruments 2024-03-31 08953007 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08953007 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08953007 d:ShareCapital 2025-03-31 08953007 d:ShareCapital 2024-03-31 08953007 d:RetainedEarningsAccumulatedLosses 2025-03-31 08953007 d:RetainedEarningsAccumulatedLosses 2024-03-31 08953007 c:FRS102 2024-04-01 2025-03-31 08953007 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08953007 c:FullAccounts 2024-04-01 2025-03-31 08953007 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08953007 2 2024-04-01 2025-03-31 08953007 6 2024-04-01 2025-03-31 08953007 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 08953007













DJLB CONSULTING LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


 
DJLB CONSULTING LIMITED
REGISTERED NUMBER:08953007


BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
35,318
21,505

  
35,318
21,505

Current assets
  

Debtors: amounts falling due within one year
 5 
317
45,054

Current asset investments
 6 
2,131,860
2,092,894

Cash at bank and in hand
  
150,346
275,733

  
2,282,523
2,413,681

Creditors: amounts falling due within one year
 7 
(12,323)
(63,666)

Net current assets
  
 
 
2,270,200
 
 
2,350,015

Total assets less current liabilities
  
2,305,518
2,371,520

  

Net assets
  
2,305,518
2,371,520


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
2,304,518
2,370,520

  
2,305,518
2,371,520


Page 1


 
DJLB CONSULTING LIMITED
REGISTERED NUMBER:08953007

    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 year 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 by: 




D Bench
Director

Date: 21 August 2025

Page 2


 
DJLB CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

DJLB Consulting Limited (company number 08953007) is a private company limited by shares and incorporated in England. Its registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.
The principal activity of the company during the year was the provison of management consultancy services.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

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 except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3


 
DJLB CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Interest income

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

 
2.5

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.


 
2.6

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 4


 
DJLB CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.6
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:

Long-term leasehold property
-
10%
Motor vehicles
-
33%
Office equipment
-
33%

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.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5


 
DJLB CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees




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


4.


Tangible fixed assets





Long-term leasehold property
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
27,243
49,365
76,608


Additions
21,116
1,286
22,402



At 31 March 2025

48,359
50,651
99,010



Depreciation


At 1 April 2024
12,772
42,331
55,103


Charge for the year on owned assets
4,308
4,281
8,589



At 31 March 2025

17,080
46,612
63,692



Net book value



At 31 March 2025
31,279
4,039
35,318



At 31 March 2024
14,471
7,034
21,505

Page 6


 
DJLB CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
-
44,335

Prepayments and accrued income
317
719

317
45,054



6.


Current asset investments

2025
2024
£
£

Listed investments
2,131,860
2,092,894


Other investments represents shares dealt on a recognised stock exchange. 


7.


Creditors: amounts falling due within one year

2025
2024
£
£

Corporation tax
186
51,616

Other taxation and social security
6,587
6,198

Other creditors
3,250
3,552

Accruals and deferred income
2,300
2,300

12,323
63,666



8.


Related party transactions

At the year end there was a balance payable to D Bench of £3,250 (2024: £2,552) which is included in other creditors. 


9.


Controlling party

The ultimate controlling party is D Bench, the Company's sole director and shareholder.

 
Page 7