Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 15738 2024-04-01 true false No description of principal activity 38 39 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04091221 2024-04-01 2025-03-31 04091221 2023-04-01 2024-03-31 04091221 2025-03-31 04091221 2024-03-31 04091221 c:Director2 2024-04-01 2025-03-31 04091221 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 04091221 d:Buildings d:LongLeaseholdAssets 2025-03-31 04091221 d:Buildings d:LongLeaseholdAssets 2024-03-31 04091221 d:MotorVehicles 2024-04-01 2025-03-31 04091221 d:MotorVehicles 2025-03-31 04091221 d:MotorVehicles 2024-03-31 04091221 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04091221 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04091221 d:FurnitureFittings 2024-04-01 2025-03-31 04091221 d:FurnitureFittings 2025-03-31 04091221 d:FurnitureFittings 2024-03-31 04091221 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04091221 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04091221 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04091221 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04091221 d:Goodwill 2024-04-01 2025-03-31 04091221 d:Goodwill 2025-03-31 04091221 d:Goodwill 2024-03-31 04091221 d:CurrentFinancialInstruments 2025-03-31 04091221 d:CurrentFinancialInstruments 2024-03-31 04091221 d:Non-currentFinancialInstruments 2025-03-31 04091221 d:Non-currentFinancialInstruments 2024-03-31 04091221 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04091221 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04091221 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04091221 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04091221 d:ShareCapital 2025-03-31 04091221 d:ShareCapital 2024-03-31 04091221 d:CapitalRedemptionReserve 2024-04-01 2025-03-31 04091221 d:CapitalRedemptionReserve 2025-03-31 04091221 d:CapitalRedemptionReserve 2024-03-31 04091221 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04091221 d:RetainedEarningsAccumulatedLosses 2025-03-31 04091221 d:RetainedEarningsAccumulatedLosses 2024-03-31 04091221 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 04091221 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 04091221 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 04091221 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04091221 c:OrdinaryShareClass1 2024-04-01 2025-03-31 04091221 c:OrdinaryShareClass1 2025-03-31 04091221 c:OrdinaryShareClass1 2024-03-31 04091221 c:FRS102 2024-04-01 2025-03-31 04091221 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04091221 c:FullAccounts 2024-04-01 2025-03-31 04091221 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04091221 d:WithinOneYear 2025-03-31 04091221 d:WithinOneYear 2024-03-31 04091221 d:BetweenOneFiveYears 2025-03-31 04091221 d:BetweenOneFiveYears 2024-03-31 04091221 d:MoreThanFiveYears 2025-03-31 04091221 d:MoreThanFiveYears 2024-03-31 04091221 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 04091221 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 04091221 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 04091221 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 04091221 d:HirePurchaseContracts d:MoreThanFiveYears 2025-03-31 04091221 d:HirePurchaseContracts d:MoreThanFiveYears 2024-03-31 04091221 2 2024-04-01 2025-03-31 04091221 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 04091221 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 04091221 d:Goodwill d:OwnedIntangibleAssets 2024-04-01 2025-03-31 04091221 e:PoundSterling 2024-04-01 2025-03-31 04091221 d:Goodwill d:PreviouslyStatedAmount 2024-03-31 04091221 d:Goodwill d:PriorPeriodIncreaseDecrease 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04091221 DARENTH VALLEY BUILDING SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DARENTH VALLEY BUILDING SERVICES LIMITED REGISTERED NUMBER:04091221
BALANCE SHEET AS AT 31 MARCH 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 328,333 |  | 338,333
Tangible assets | 5 |  | 131,967 |  | 156,995
|  |  | 460,300 |  | 495,328
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,873,815 |  | 2,483,042 |
Cash at bank and in hand | 7 | 197,857 |  | 145,435 |
|  | 2,071,672 |  | 2,628,477 |
Creditors: amounts falling due within one year | 8 | (1,439,307) |  | (1,972,181) |
Net current assets |  |  | 632,365 |  | 656,296
Total assets less current liabilities |  |  | 1,092,665 |  | 1,151,624
Creditors: amounts falling due after more than one year | 9 |  | (18,887) |  | (31,978)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 |  | (32,565) |  | (38,728)
Net assets |  |  | £1,041,213 |  | £1,080,918
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 100 |  | 100
Capital redemption reserve | 14 |  | 900 |  | 900
Profit and loss account | 14 |  | 1,040,213 |  | 1,079,918
|  |  | £1,041,213 |  | £1,080,918
Page 1
DARENTH VALLEY BUILDING SERVICES LIMITED REGISTERED NUMBER:04091221
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 year 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:
___________________________ Mr Gerard Goonan
Director
Date: 19 March 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Darenth Valley Building Services Limited is a private company, limited by shares, incorporated in England & Wales. The registered number is 04091221. The registered office is Ukams House, Unit 4 Twisleton Court, Priory Hill, Dartford, Kent, DA1 2EN. 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 requirements and 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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. Page 4
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | 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 the following bases. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | over lease term of 10 years
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 15% reducing balance
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.
| 2.10 | 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. Page 5
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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 has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 6
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | 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 38 (2024 - 39).
4. | Intangible assets
|  | Goodwill
| Cost |
| At 1 April 2024 | 400,000
| At 31 March 2025 | 400,000
| Amortisation |
| At 1 April 2024 (as previously stated) | -
| Prior Year Adjustment | 61,667
| At 1 April 2024 (as restated) | 61,667
| Charge for the year on owned assets | 10,000
| At 31 March 2025 | 71,667
| Net book value |
| At 31 March 2025 | £328,333
| At 31 March 2024 (as restated) | £338,333
Page 7
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Motor vehicles | Fixtures and fittings | Total
| Cost or valuation |  |  |  |
| At 1 April 2024 | 121,059 | 62,611 | 10,882 | 194,552
| Additions | - | 2,675 | - | 2,675
| At 31 March 2025 | 121,059 | 65,286 | 10,882 | 197,227
| Depreciation |  |  |  |
| At 1 April 2024 | 13,968 | 17,814 | 5,775 | 37,557
| Charge for the year on owned assets | 15,738 | 1,717 | 766 | 18,221
| Charge for the year on financed assets | - | 9,482 | - | 9,482
| At 31 March 2025 | 29,706 | 29,013 | 6,541 | 65,260
| Net book value |  |  |  |
| At 31 March 2025 | £91,353 | £36,273 | £4,341 | £131,967
| At 31 March 2024 | £107,091 | £44,797 | £5,107 | £156,995
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
| Motor vehicles | £25,286 | £37,928
Page 8
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
| Trade debtors | 649,000 | 1,191,764
| Amounts owed by group undertakings | 382,239 | 716,199
| Other debtors | 790,111 | 543,739
| Prepayments and accrued income | 52,465 | 31,340
|  | £1,873,815 | £2,483,042
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
| Cash at bank and in hand | £197,857 | £145,435
8. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
| Trade creditors | 905,250 | 1,152,106
| Amounts owed to group undertakings | 118,553 | 543,739
| Corporation tax | - | 4,594
| Other taxation and social security | 147,357 | 163,632
| Obligations under finance lease and hire purchase contracts | 13,091 | 11,297
| Other creditors | 196,882 | 15,000
| Accruals and deferred income | 58,174 | 81,813
|  | £1,439,307 | £1,972,181
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
| Obligations under hire purchase | 13,091 | 11,297
| Details of security provided:
Hire purchase liabilities are secured over the assets concerned. Page 9
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
| Net obligations under finance leases and hire purchase contracts | £18,887 | £31,978
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
| Obligations under hire purchase | 18,887 | 31,978
| Details of security provided:
Hire purchase liabilities are secured over the assets concerned.
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
| Within one year | 53,700 | 53,700
| Between 1-5 years | 214,800 | 214,800
| Over 5 years | 80,550 | 134,250
|  | £349,050 | £402,750
11. | Financial instruments
|  |  |  |  | 2025 | 2024
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | £197,857 | £145,435
| Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.
Page 10
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Deferred taxation
|  | 2025
| At beginning of year | 38,728
| Charged to profit or loss | (6,163)
| At end of year | £32,565
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
| Accelerated capital allowances | £32,565 | £38,728
13. | Share capital
|  |  |  |  | 2025 | 2024
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary A shares of £1.00 each | £100 | £100
14. | Reserves
Capital redemption reserve The capital redemption reserve represents the nominal value of shares repurchased by the company. Profit and loss account Includes all current and prior profits and losses less non distributable reserves.
15. | Prior year adjustment
A prior year adjustment was made in respect of goodwill which had not been amortised in line with the accounting policy. The adjustment decreased goodwill by £61,667 and decreased retained earnings by the same amount. An additional adjustment was required due to the misclassification of a distribution of £543,739. This distribution was incorrectly classified as a gift to an Employee Ownership Trust but was, in fact, a dividend to the parent company. This correction had no overall impact to the profit and loss account but has increased both debtors and creditors by this sum in respect of amounts owed by and owed to group and connected entities.
16. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £30,712 (2024 - £31,866). Contributions totaling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors. Page 11
DARENTH VALLEY BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
17. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
| Not later than 1 year | 53,700 | 53,700
| Later than 1 year and not later than 5 years | 214,800 | 214,800
| Later than 5 years | 80,550 | 134,250
|  | £349,050 | £402,750
18. | Ultimate parent undertaking and controlling party
At the balance sheet date, the immediate parent undertaking is D Hammond (Holdings) Limited, a company incorporated in England and Wales. D Hammond Group EOT Limited is the controlling party of the company. The ultimate parent undertaking is D Hammond Services Limited, a company incorporated in England and Wales.
Page 12