Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312023-09-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12654015 2023-09-01 2024-08-31 12654015 2024-08-31 12654015 2022-09-01 2023-08-31 12654015 2023-08-31 12654015 c:CompanySecretary1 2023-09-01 2024-08-31 12654015 c:Director1 2023-09-01 2024-08-31 12654015 c:Director2 2023-09-01 2024-08-31 12654015 c:RegisteredOffice 2023-09-01 2024-08-31 12654015 d:ComputerEquipment 2023-09-01 2024-08-31 12654015 d:ComputerEquipment 2024-08-31 12654015 d:ComputerEquipment 2023-08-31 12654015 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12654015 d:CurrentFinancialInstruments 2024-08-31 12654015 d:CurrentFinancialInstruments 2023-08-31 12654015 d:Non-currentFinancialInstruments 2024-08-31 12654015 d:Non-currentFinancialInstruments 2023-08-31 12654015 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12654015 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12654015 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12654015 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 12654015 d:ShareCapital 2024-08-31 12654015 d:ShareCapital 2023-08-31 12654015 d:RetainedEarningsAccumulatedLosses 2024-08-31 12654015 d:RetainedEarningsAccumulatedLosses 2023-08-31 12654015 c:FRS102 2023-09-01 2024-08-31 12654015 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12654015 c:FullAccounts 2023-09-01 2024-08-31 12654015 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12654015 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 12654015







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 AUGUST 2024


DAIZUN INVESTMENTS LIMITED






































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DAIZUN INVESTMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
J W D Edwards 
D J Rogers 




Company secretary
N K Rocque



Registered number
12654015



Registered office
4th Floor 95 Gresham Street

London

United Kingdom

EC2V 7AB




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


DAIZUN INVESTMENTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


DAIZUN INVESTMENTS LIMITED
REGISTERED NUMBER:12654015



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,727
2,382

Investments
 5 
170,027
4,174,791

  
171,754
4,177,173

Current assets
  

Debtors
  
17,033,429
8,788,687

Cash at bank and in hand
  
18,273
884,727

  
17,051,702
9,673,414

Creditors: amounts falling due within one year
 6 
(3,131,078)
(204,110)

Net current assets
  
 
 
13,920,624
 
 
9,469,304

Total assets less current liabilities
  
14,092,378
13,646,477

Creditors: amounts falling due after more than one year
 7 
(14,050,991)
(14,873,416)

  

Net assets/(liabilities)
  
41,387
(1,226,939)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
41,385
(1,226,941)

  
41,387
(1,226,939)


Page 1

 


DAIZUN INVESTMENTS LIMITED
REGISTERED NUMBER:12654015


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 period 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 by: 




................................................
J W D Edwards
Director

Date: 29 August 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


DAIZUN INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Daizun Investments Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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

The Company's functional and presentational currency is GBP.

  
2.3

Consolidation

The company has taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

 
2.4

Turnover

Turnover is recognised as the fair value of the consideration received or receivable, provided in the normal course of business, and is shown net of VAT and other sales taxes. 
When cash inflows are deferred and represent a financing agreement, the fair value of the consideration is the present value of the futture receipts.  The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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 3

 


DAIZUN INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

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, on a reducing balance basis.

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.


3.


Employees

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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
3,037



At 31 August 2024

3,037



Depreciation


At 1 September 2023
655


Charge for the period on owned assets
655



At 31 August 2024

1,310



Net book value



At 31 August 2024
1,727



At 31 August 2023
2,382

Page 4

 


DAIZUN INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

5.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 September 2023
1
4,174,790
4,174,791


Additions
-
70,000
70,000


Disposals
-
(4,074,764)
(4,074,764)



At 31 August 2024
1
170,026
170,027





6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
2,395,016
200,516

Accruals and deferred income
736,062
3,594

3,131,078
204,110



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
6,097,706
6,920,131

Other creditors
7,953,285
7,953,285

14,050,991
14,873,416


Included within creditors falling due after more than one year are amounts owed to the Directors of £7,953,285 (2023 - £7,953,285).

 
Page 5