Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-04-01 false No description of principal activity 1 1 true false 01354563 2024-04-01 2025-03-31 01354563 2023-04-01 2024-03-31 01354563 2025-03-31 01354563 2024-03-31 01354563 2023-04-01 01354563 6 2024-04-01 2025-03-31 01354563 6 2023-04-01 2024-03-31 01354563 d:Director1 2024-04-01 2025-03-31 01354563 e:FurnitureFittings 2024-04-01 2025-03-31 01354563 e:FurnitureFittings 2025-03-31 01354563 e:FurnitureFittings 2024-03-31 01354563 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01354563 e:FreeholdInvestmentProperty 2025-03-31 01354563 e:FreeholdInvestmentProperty 2024-03-31 01354563 e:CurrentFinancialInstruments 2025-03-31 01354563 e:CurrentFinancialInstruments 2024-03-31 01354563 e:CurrentFinancialInstruments e:WithinOneYear 2025-03-31 01354563 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 01354563 e:UKTax 2024-04-01 2025-03-31 01354563 e:UKTax 2023-04-01 2024-03-31 01354563 e:ShareCapital 2025-03-31 01354563 e:ShareCapital 2024-03-31 01354563 e:RetainedEarningsAccumulatedLosses 2025-03-31 01354563 e:RetainedEarningsAccumulatedLosses 2024-03-31 01354563 d:FRS102 2024-04-01 2025-03-31 01354563 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01354563 d:FullAccounts 2024-04-01 2025-03-31 01354563 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01354563 e:OtherDeferredTax 2025-03-31 01354563 e:OtherDeferredTax 2024-03-31 01354563 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 01354563 DEVILLE HOMES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025 Fletcher and Partners Chartered Accountants Salisbury
DEVILLE HOMES LIMITED REGISTERED NUMBER: 01354563 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 290 |  | 362
Investment property | 6 |  | 300,000 |  | 300,000
|  |  | 300,290 |  | 300,362
Current assets |  |  |  |  |
Stocks | 7 | 58,485 |  | 58,485 |
Debtors: amounts falling due within one year | 8 | 300,409 |  | 301,221 |
Cash at bank and in hand | 9 | 13,619 |  | 13,469 |
|  | 372,513 |  | 373,175 |
Creditors: amounts falling due within one year | 10 | (386,117) |  | (417,696) |
Net current liabilities |  |  | (13,604) |  | (44,521)
Total assets less current liabilities |  |  | 286,686 |  | 255,841
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 |  | (44,425) |  | (44,425)
Net assets |  |  | 242,261 |  | 211,416
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 242,161 |  | 211,316
|  |  | 242,261 |  | 211,416
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DEVILLE HOMES LIMITED REGISTERED NUMBER: 01354563 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:
P J Kaufeler
Director
Date: 4 December 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Deville Homes Limited is a private company limited by shares, incorporated in England and Wales, registered number 01354563. Its registered office is 13a Kenway Road, London, SW5 0RP. 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.
| 2.3 | 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:
|  |  |  | Fixtures and fittings | - | 20% |
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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Page 3
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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. 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 | Financial instruments
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
| 2.10 | 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.
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 8,598 | 6,672
| Total current tax | 8,598 | 6,672
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 39,443 | 32,299
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 9,861 | 8,075
| Effects of: |  |
| Capital allowances for year in excess of depreciation | 18 | 23
| Group relief | (588) | (624)
| Marginal relief | (693) | (802)
| Total tax charge for the year | 8,598 | 6,672
Page 5
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 April 2024 | 15,338
| At 31 March 2025 | 15,338
| Depreciation |
| At 1 April 2024 | 14,976
| Charge for the year on owned assets | 72
| At 31 March 2025 | 15,048
| Net book value |
| At 31 March 2025 | 290
| At 31 March 2024 | 362
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 300,000
| At 31 March 2025 | 300,000
7. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 58,485 | 58,485
Page 6
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 298,495 | 298,495
| Other debtors | - | 1,486
| Prepayments and accrued income | 1,914 | 1,240
|  | 300,409 | 301,221
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 13,619 | 13,469
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 111
| Amounts owed to group undertakings | 364,425 | 397,993
| Corporation tax | 8,598 | 6,672
| Other creditors | 12,224 | 12,074
| Accruals and deferred income | 870 | 846
|  | 386,117 | 417,696
11. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 44,425 | 44,425
| At end of year | 44,425 | 44,425
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value gains | 44,425 | 44,425
Page 7
DEVILLE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Profit and loss account
|  | Non-distributable 2025 | Distributable 2025 | Total 2025 | Non-distributable 2024 | Distributable 2024 | Total 2024
|  | £ | £ | £ | £ | £ | £
| Brought forward | 190,694 | 20,622 | 211,316 | 190,694 | 30,995 | 221,689
| Profit before tax | - | 39,443 | 39,443 | - | 32,299 | 32,299
| Corporation tax | - | (8,598) | (8,598) | - | (6,672) | (6,672)
| Equity dividends | - | - | - | - | (36,000) | (36,000)
|  | 190,694 | 51,467 | 242,161 | 190,694 | 20,622 | 211,316
13. | Fair value reserve (part of non-distributable profit and loss account)
|  | 2025
|  | £
| At 1 April 2024 | 235,119
| Fair value gains in year | -
| At 31 March 2025 | 235,119
14. | Related party transactions
| The company has taken advantage of the exemption under FRS 102 to not disclose transactions between group companies.
15. | Controlling party
The company is a wholly owned subsidiary of Deville Investment Group Holdings Limited, a company incorporated in the United Kingdom. Its registered office is 13a Kenway Road, London, SW5 0RP.
Page 8