Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 1 2024-04-01 false No description of principal activity 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08533468 2024-04-01 2025-03-31 08533468 2023-04-01 2024-03-31 08533468 2025-03-31 08533468 2024-03-31 08533468 2023-04-01 08533468 c:Director1 2024-04-01 2025-03-31 08533468 d:FreeholdInvestmentProperty 2025-03-31 08533468 d:FreeholdInvestmentProperty 2024-03-31 08533468 d:CurrentFinancialInstruments 2025-03-31 08533468 d:CurrentFinancialInstruments 2024-03-31 08533468 d:Non-currentFinancialInstruments 2025-03-31 08533468 d:Non-currentFinancialInstruments 2024-03-31 08533468 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08533468 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08533468 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 08533468 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08533468 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 08533468 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 08533468 d:ShareCapital 2025-03-31 08533468 d:ShareCapital 2024-03-31 08533468 d:OtherMiscellaneousReserve 2024-04-01 2025-03-31 08533468 d:OtherMiscellaneousReserve 2025-03-31 08533468 d:OtherMiscellaneousReserve 2024-03-31 08533468 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08533468 d:RetainedEarningsAccumulatedLosses 2025-03-31 08533468 d:RetainedEarningsAccumulatedLosses 2024-03-31 08533468 c:FRS102 2024-04-01 2025-03-31 08533468 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08533468 c:FullAccounts 2024-04-01 2025-03-31 08533468 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08533468 d:OtherDeferredTax 2025-03-31 08533468 d:OtherDeferredTax 2024-03-31 08533468 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08533468 DELLACROFT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DELLACROFT LIMITED REGISTERED NUMBER: 08533468 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 250,000 |  | 250,000
|  |  | 250,000 |  | 250,000
Current assets |  |  |  |  |
Debtors |  | 38,500 |  | 41,500 |
Cash at bank and in hand | 5 | 450 |  | 5,377 |
|  | 38,950 |  | 46,877 |
Creditors: amounts falling due within one year | 6 | (93,478) |  | (93,479) |
Net current liabilities |  |  | (54,528) |  | (46,602)
Total assets less current liabilities |  |  | 195,472 |  | 203,398
Creditors: amounts falling due after more than one year | 7 |  | (158,423) |  | (158,527)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (10,691) |  | (10,691) |
|  |  | (10,691) |  | (10,691)
Net assets |  |  | 26,358 |  | 34,180
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5 |  | 5
Other reserves | 10 |  | 32,073 |  | 32,073
Profit and loss account | 10 |  | (5,720) |  | 2,102
|  |  | 26,358 |  | 34,180
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DELLACROFT LIMITED REGISTERED NUMBER: 08533468 STATEMENT OF FINANCIAL POSITION (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:
M Lerner
Director
Date: 13 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Dellacroft Limited is a private company limited by shares and incorporated in England. The company's registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 | 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 profit or loss.
| 2.4 | 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. Page 3
DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.9 | 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. Increases in provisions are generally charged as an expense to profit or loss. Page 4
DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | 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 reporting 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 reporting 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 reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 250,000
| At 31 March 2025 | 250,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 207,237 | 207,237
|  | 207,237 | 207,237
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 450 | 5,377
|  | 450 | 5,377
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 85,000 | 85,000
| Accruals and deferred income | 8,478 | 8,479
|  | 93,478 | 93,479
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DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 158,423 | 158,527
|  | 158,423 | 158,527
| The bank loan is secured by a way of fixed and floating charge over the company assets.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 158,423 | 158,527
|  | 158,423 | 158,527
|  | 158,423 | 158,527
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DELLACROFT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (10,691) | (10,691)
| At end of year | (10,691) | (10,691)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movements | (10,691) | (10,691)
|  | (10,691) | (10,691)
10. | Reserves
Other reserves Relates to non-distributable reserves, including the surplus on revaluation of investments and deferred tax. Profit and loss account Includes all distributable reserves from current and prior period profits and losses.
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