Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30false2023-12-0141100 - Development of building projects33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08172146 2023-12-01 2024-11-30 08172146 2022-12-01 2023-11-30 08172146 2024-11-30 08172146 2023-11-30 08172146 c:Director1 2023-12-01 2024-11-30 08172146 d:MotorVehicles 2023-12-01 2024-11-30 08172146 d:MotorVehicles 2024-11-30 08172146 d:MotorVehicles 2023-11-30 08172146 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08172146 d:FurnitureFittings 2023-12-01 2024-11-30 08172146 d:FurnitureFittings 2024-11-30 08172146 d:FurnitureFittings 2023-11-30 08172146 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08172146 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08172146 d:CurrentFinancialInstruments 2024-11-30 08172146 d:CurrentFinancialInstruments 2023-11-30 08172146 d:Non-currentFinancialInstruments 2024-11-30 08172146 d:Non-currentFinancialInstruments 2023-11-30 08172146 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08172146 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08172146 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 08172146 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 08172146 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 08172146 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 08172146 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 08172146 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 08172146 d:ShareCapital 2024-11-30 08172146 d:ShareCapital 2023-11-30 08172146 d:RetainedEarningsAccumulatedLosses 2024-11-30 08172146 d:RetainedEarningsAccumulatedLosses 2023-11-30 08172146 c:OrdinaryShareClass1 2023-12-01 2024-11-30 08172146 c:OrdinaryShareClass1 2024-11-30 08172146 c:OrdinaryShareClass1 2023-11-30 08172146 c:FRS102 2023-12-01 2024-11-30 08172146 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08172146 c:FullAccounts 2023-12-01 2024-11-30 08172146 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08172146 2 2023-12-01 2024-11-30 08172146 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08172146









DUB BUILDING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
DUB BUILDING LIMITED
REGISTERED NUMBER: 08172146

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,755
2,340

  
1,755
2,340

Current assets
  

Stocks
  
9,125
15,000

Debtors: amounts falling due within one year
 5 
64,062
3,418

Cash at bank and in hand
 6 
2,628
88,853

  
75,815
107,271

Creditors: amounts falling due within one year
 7 
(49,748)
(93,252)

Net current assets
  
 
 
26,067
 
 
14,019

Total assets less current liabilities
  
27,822
16,359

Creditors: amounts falling due after more than one year
 8 
(25,000)
(31,371)

  

Net assets/(liabilities)
  
2,822
(15,012)


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
2,722
(15,112)

  
2,822
(15,012)


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.
Page 1

 
DUB BUILDING LIMITED
REGISTERED NUMBER: 08172146
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024


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 27 August 2025.




V G Kyprianou
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Dub Building Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 79 Stansted Crescent, Bexley, England, DA5 3HZ.
The principal activity of the company during the year continued to be that of Development of building projects.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

Page 3

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

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.


 
2.8

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:

Motor vehicles
-
25% reducing balance basis
Fixtures and fittings
-
25% reducing balance basis

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.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.14

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 5

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2023
11,500
4,083
15,583



At 30 November 2024

11,500
4,083
15,583



Depreciation


At 1 December 2023
9,693
3,550
13,243


Charge for the year
452
133
585



At 30 November 2024

10,145
3,683
13,828



Net book value



At 30 November 2024
1,355
400
1,755



At 30 November 2023
1,807
533
2,340


5.


Debtors

2024
2023
£
£


Trade debtors
61,588
-

Other debtors
2,474
3,418

64,062
3,418



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,628
88,853

2,628
88,853


Page 6

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,569
5,616

Corporation tax
16,747
15,388

Other taxation and social security
11,674
24,938

Other creditors
7,758
43,310

Accruals
8,000
4,000

49,748
93,252



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
25,000
31,371

25,000
31,371



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
5,569
5,616

Amounts falling due 1-2 years

Bank loans
5,569
5,100

Amounts falling due 2-5 years

Bank loans
19,431
26,271


30,569
36,987


Page 7

 
DUB BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



11.


Related party transactions

Included within other creditor falling due within one year is a balance owed to the director of the company
amounting to £7,529 (2023: £43,081). This balance was repaid post year end.


12.


Controlling party

The Director is the ultimate controlling party by virtue of his shareholding.

 
Page 8