Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 2024-04-01 false 1 true true false 08481024 2024-04-01 2025-03-31 08481024 2023-04-01 2024-03-31 08481024 2025-03-31 08481024 2024-03-31 08481024 c:Director1 2024-04-01 2025-03-31 08481024 d:PlantMachinery 2024-04-01 2025-03-31 08481024 d:PlantMachinery 2025-03-31 08481024 d:PlantMachinery 2024-03-31 08481024 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08481024 d:ComputerEquipment 2024-04-01 2025-03-31 08481024 d:ComputerEquipment 2025-03-31 08481024 d:ComputerEquipment 2024-03-31 08481024 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08481024 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08481024 d:CurrentFinancialInstruments 2025-03-31 08481024 d:CurrentFinancialInstruments 2024-03-31 08481024 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08481024 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08481024 d:ShareCapital 2025-03-31 08481024 d:ShareCapital 2024-03-31 08481024 d:RetainedEarningsAccumulatedLosses 2025-03-31 08481024 d:RetainedEarningsAccumulatedLosses 2024-03-31 08481024 c:FRS102 2024-04-01 2025-03-31 08481024 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08481024 c:FullAccounts 2024-04-01 2025-03-31 08481024 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08481024 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08481024 DEJA SERVICES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DEJA SERVICES LTD REGISTERED NUMBER: 08481024 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,513 |  | -
|  |  | 7,513 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 44,012 |  | - |
Cash at bank and in hand |  | 29,135 |  | 1 |
|  | 73,147 |  | 1 |
Creditors: amounts falling due within one year | 6 | (97,337) |  | - |
Net current (liabilities)/assets |  |  | (24,190) |  | 1
Total assets less current liabilities |  |  | (16,677) |  | 1
Net (liabilities)/assets |  |  | (16,677) |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (16,678) |  | -
|  |  | (16,677) |  | 1
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DEJA SERVICES LTD REGISTERED NUMBER: 08481024 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 16 March 2026.
S Herbert
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DEJA SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
DEJA Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08481024 and registered office address is: Unit 4b Industrial Estate Garnant Ammanford Wales SA18 1NS With effect from 09 March 2026, the name of the Company was changed from Industrial Gas 4 Wales Limited to DEJA Services Ltd. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company is reliant on the continuing support of its bankers and director. The director is confident that this support will continue and despite the current uncertain economic climate, they have a reasonable expectation that the company has adequate resources to continue to operate for the forseeable future. Accordingly, the director considers it appropriate to prepare the financial statements on a going concern basis. Page 3
DEJA SERVICES LTD 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 | 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. 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.
| 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. Page 4
DEJA SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Computer 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.
| 2.6 | 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.
| 2.7 | 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 | 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.
| 2.9 | Financial instruments
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Page 5
DEJA SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors which are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Impairment of assets Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement. Provisions and contingencies Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | . | 1 | 1
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DEJA SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 6,891 | 1,167 | 8,058
| At 31 March 2025 | 6,891 | 1,167 | 8,058
| Depreciation |  |  |
| Charge for the year on owned assets | 458 | 87 | 545
| At 31 March 2025 | 458 | 87 | 545
| Net book value |  |  |
| At 31 March 2025 | 6,433 | 1,080 | 7,513
| At 31 March 2024 | - | - | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 39,079 | -
| Prepayments | 4,933 | -
|  | 44,012 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 32,737 | -
| Other taxation and social security | 7,600 | -
| Other creditors | 55,000 | -
| Accruals | 2,000 | -
|  | 97,337 | -
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