Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3142024-01-01falsetrueNo description of principal activity4truefalse 11589413 2024-01-01 2024-12-31 11589413 2023-01-01 2023-12-31 11589413 2024-12-31 11589413 2023-12-31 11589413 c:Director1 2024-01-01 2024-12-31 11589413 d:Buildings 2024-01-01 2024-12-31 11589413 d:Buildings 2024-12-31 11589413 d:Buildings 2023-12-31 11589413 d:CurrentFinancialInstruments 2024-12-31 11589413 d:CurrentFinancialInstruments 2023-12-31 11589413 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11589413 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11589413 d:ShareCapital 2024-12-31 11589413 d:ShareCapital 2023-12-31 11589413 d:RetainedEarningsAccumulatedLosses 2024-12-31 11589413 d:RetainedEarningsAccumulatedLosses 2023-12-31 11589413 c:FRS102 2024-01-01 2024-12-31 11589413 c:Audited 2024-01-01 2024-12-31 11589413 c:FullAccounts 2024-01-01 2024-12-31 11589413 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11589413 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11589413 2 2024-01-01 2024-12-31 11589413 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11589413









DOMINUS NINE ELMS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DOMINUS NINE ELMS LIMITED
REGISTERED NUMBER: 11589413

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
49,037,262
46,484,772

Current assets
  

Debtors: amounts falling due within one year
 5 
58,977
13,109

Cash at bank and in hand
  
1,234,664
246,390

  
1,293,641
259,499

Creditors: amounts falling due within one year
 6 
(51,216,159)
(47,624,725)

Net current liabilities
  
 
 
(49,922,518)
 
 
(47,365,226)

Total assets less current liabilities
  
(885,256)
(880,454)

  

Net liabilities
  
(885,256)
(880,454)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(885,257)
(880,455)

  
(885,256)
(880,454)


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 on 19 September 2025.




S S Ahluwalia
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
DOMINUS NINE ELMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Dominus Nine Elms Limited is a private company limited by shares and incorporated in England. The address of its principal place of business is 14A Shouldham Street, Marylebone, London, W15 5FJ.

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 company's functional and presentational currency is GBP, rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company shows net current liabilities at the balance sheet date of £49,922,518. The company has received formal confirmation from its shareholders that the company will receive the financial support it requires to enable it to meet its liabilities as they fall due.
In making their assessment of going concern, the directors have considered information for a period of at least twelve months from the date the financial statements were authorised for issue.

 
2.3

Interest income

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

 
2.4

Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset have been capitalised.
Capitalisation of borrowing costs ceases when substantially all of the activities necessary to prepare the asset for its intended use or sale are complete.

 
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 provided on the following basis:

Asset under construction
-
Not depreciated until brought into use

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.

Page 2

 
DOMINUS NINE ELMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short term debtors are measured at transaction price, 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.

 
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 year was 4 (2023 - 4).


4.


Tangible fixed assets





Asset under construction

£



Cost


At 1 January 2024
46,484,772


Additions
2,552,490



At 31 December 2024

49,037,262






Net book value



At 31 December 2024
49,037,262



At 31 December 2023
46,484,772

Capitalised borrowing costs of £6,905,886 are included in asset under construction additions at the year end.

Page 3

 
DOMINUS NINE ELMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
58,977
13,109



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
20,700,000
20,700,000

Trade creditors
23,618
148,394

Amounts owed to group undertakings
30,339,999
26,614,999

Accruals
152,542
161,332

51,216,159
47,624,725


Bank loans are interest bearing at LIBOR + 3.50% per annum.
The bank loan is secured by way of a fixed and floating charge over the assets of the company.


7.


Related party transactions

Dominus Nine Elms Limited is a wholly owned subsidiary of Dominus Nine Elms Holdings Limited, a company incorporated in Jersey. The registered office address is 28 Esplanade, St Helier, Jersey, JE2 3QA.
The company has taken advantage of the exemption in FRS 102 from the requirement to disclose transactions with its parent company on the grounds that the company is wholly owned subsidiary.


8.


Auditors' information

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

The audit report was signed on 25 September 2025 by Richard Paul (Senior Statutory Auditor) on behalf of Nyman Libson Paul LLP.

 
Page 4