Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 1053808 2024-08-01 2025-07-31 1053808 2023-08-01 2024-07-31 1053808 2025-07-31 1053808 2024-07-31 1053808 c:Director1 2024-08-01 2025-07-31 1053808 c:Director2 2024-08-01 2025-07-31 1053808 d:FurnitureFittings 2024-08-01 2025-07-31 1053808 d:FurnitureFittings 2025-07-31 1053808 d:FurnitureFittings 2024-07-31 1053808 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 1053808 d:CurrentFinancialInstruments 2025-07-31 1053808 d:CurrentFinancialInstruments 2024-07-31 1053808 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 1053808 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 1053808 d:ShareCapital 2025-07-31 1053808 d:ShareCapital 2024-07-31 1053808 d:RetainedEarningsAccumulatedLosses 2025-07-31 1053808 d:RetainedEarningsAccumulatedLosses 2024-07-31 1053808 c:FRS102 2024-08-01 2025-07-31 1053808 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 1053808 c:FullAccounts 2024-08-01 2025-07-31 1053808 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 1053808 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 1053808 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 1053808 2 2024-08-01 2025-07-31 1053808 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 1053808 DDR AGENCIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
DDR AGENCIES LIMITED REGISTERED NUMBER: 1053808 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,004 |  | 1,312
|  |  | 1,004 |  | 1,312
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 479 |  | 250,566 |
Cash at bank and in hand | 6 | 1,404 |  | 4,384 |
|  | 1,883 |  | 254,950 |
Creditors: amounts falling due within one year | 7 | (11,559) |  | (7,987) |
Net current (liabilities)/assets |  |  | (9,676) |  | 246,963
Total assets less current liabilities |  |  | (8,672) |  | 248,275
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (190) |  | (249) |
|  |  | (190) |  | (249)
Net (liabilities)/assets |  |  | (8,862) |  | 248,026
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (8,962) |  | 247,926
|  |  | (8,862) |  | 248,026
Page 1
DDR AGENCIES LIMITED REGISTERED NUMBER: 1053808 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 on 10 March 2026.
D L Regan | D D Regan
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies
| 1.1 | 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 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:
| 1.2 | Going concern
The company had net liabilities at 31st July 2025 of £8,862. However, the directors are of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In light of these factors, the directors consider it appropriate to adopt the going concern basis in the preparation of these financial statements.
| 1.3 | 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.
| 1.4 | 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.
| 1.5 | Pension costs
The company contributes to money purchase schemes in respect of the directors. The pension charge represents the amount paid by the company to the pension funds during the period.
| 1.6 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure. Page 3
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies (continued)
| 1.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.8 | 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.
| 1.9 | 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 a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures, fittings and equipment | - | 25% 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.
| 1.10 | 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. Page 4
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies (continued)
| 1.11 | 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.
| 1.12 | 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.
| 1.13 | 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.
2. | General information
DDR Agencies Limited is a private limited company incorporated in England and Wales. The registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 5
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures, fittings and equipment
|  | £
| Cost or valuation |
| At 1 August 2024 | 62,958
| At 31 July 2025 | 62,958
| Depreciation |
| At 1 August 2024 | 61,646
| Charge for the year on owned assets | 308
| At 31 July 2025 | 61,954
| Net book value |
| At 31 July 2025 | 1,004
| At 31 July 2024 | 1,312
Page 6
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | (250,000) | -
| Other debtors | 250,479 | 250,566
|  | 479 | 250,566
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,404 | 4,384
|  | 1,404 | 4,384
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 9,459 | 5,976
| Accruals and deferred income | 2,100 | 2,011
|  | 11,559 | 7,987
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (249)
| Charged to profit or loss | 59
| At end of year | (190)
Page 7
DDR AGENCIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 8.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (191) | (249)
|  | (191) | (249)
9. | Pension commitments
The company contributes to money purchase pension schemes in respect of certain directors and employees. The schemes and their assets are held by independent managers. The pension charge represents contributions paid by the company and amounted to £2,400 (2024: £2,400).
Page 8