Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-08-01 false No description of principal activity 2 2 true true false 05647993 2024-08-01 2025-07-31 05647993 2023-08-01 2024-07-31 05647993 2025-07-31 05647993 2024-07-31 05647993 c:CompanySecretary1 2024-08-01 2025-07-31 05647993 c:Director1 2024-08-01 2025-07-31 05647993 c:RegisteredOffice 2024-08-01 2025-07-31 05647993 d:PlantMachinery 2024-08-01 2025-07-31 05647993 d:MotorVehicles 2024-08-01 2025-07-31 05647993 d:MotorVehicles 2025-07-31 05647993 d:MotorVehicles 2024-07-31 05647993 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05647993 d:OfficeEquipment 2024-08-01 2025-07-31 05647993 d:OfficeEquipment 2025-07-31 05647993 d:OfficeEquipment 2024-07-31 05647993 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05647993 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05647993 d:CurrentFinancialInstruments 2025-07-31 05647993 d:CurrentFinancialInstruments 2024-07-31 05647993 d:Non-currentFinancialInstruments 2025-07-31 05647993 d:Non-currentFinancialInstruments 2024-07-31 05647993 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 05647993 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 05647993 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 05647993 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 05647993 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 05647993 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 05647993 d:ShareCapital 2025-07-31 05647993 d:ShareCapital 2024-07-31 05647993 d:RetainedEarningsAccumulatedLosses 2025-07-31 05647993 d:RetainedEarningsAccumulatedLosses 2024-07-31 05647993 c:FRS102 2024-08-01 2025-07-31 05647993 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05647993 c:FullAccounts 2024-08-01 2025-07-31 05647993 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05647993 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Company registration number: 05647993
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 31 JULY 2025
| DEARDS DECORATIONS LIMITED
DEARDS DECORATIONS LIMITED |  |
COMPANY INFORMATION
Director | D W Deards
Company secretary | S E Deards
Registered number | 05647993
Registered office | 13 Pondcroft Road
| Knebworth
| Hertfordshire
| SG3 6DB
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
DEARDS DECORATIONS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
DEARDS DECORATIONS LIMITED REGISTERED NUMBER:05647993 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27,323 |  | 37,261
|  |  | 27,323 |  | 37,261
Current assets |  |  |  |  |
Debtors | 5 | 38,712 |  | 13,576 |
Bank and cash balances |  | 10 |  | 5,022 |
|  | 38,722 |  | 18,598 |
Creditors: amounts falling due within one year | 6 | (44,118) |  | (22,866) |
Net current liabilities |  |  | (5,396) |  | (4,268)
Total assets less current liabilities |  |  | 21,927 |  | 32,993
Creditors: amounts falling due after more than one year |  |  | (2,000) |  | (8,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,191) |  | (9,315) |
|  |  | (5,191) |  | (9,315)
Net assets |  |  | 14,736 |  | 15,678
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 14,636 |  | 15,578
|  |  | 14,736 |  | 15,678
Page 1
DEARDS DECORATIONS LIMITED REGISTERED NUMBER:05647993 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 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 Period 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 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:
................................................ D W Deards
Director
Date: 6 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
DEARDS DECORATIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Deards Decorations Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£). The comparative period shown in the financial statements is the 18 month period from 1 February 2023 to 31 July 2024. The directors have chosen to extend the financial reporting date to 31 July of each year. The extended comparative period should be taken into account when reviewing the information within the financial statements. 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. Page 3
DEARDS DECORATIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the Period 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.
| 2.4 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery etc | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
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.
| 2.5 | 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
DEARDS DECORATIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 72,762 | 4,071 | 76,833
| Additions | - | 1,832 | 1,832
| Disposals | (26,902) | - | (26,902)
| At 31 July 2025 | 45,860 | 5,903 | 51,763
| Depreciation |  |  |
| At 1 August 2024 | 35,501 | 4,071 | 39,572
| Charge for the Period on owned assets | 11,465 | 305 | 11,770
| Disposals | (26,902) | - | (26,902)
| At 31 July 2025 | 20,064 | 4,376 | 24,440
| Net book value |  |  |
| At 31 July 2025 | 25,796 | 1,527 | 27,323
| At 31 July 2024 | 37,261 | - | 37,261
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 34,185 | 5,027
| Other debtors | 4,527 | 8,549
|  | 38,712 | 13,576
Page 5
DEARDS DECORATIONS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 22,310 | -
| Bank loans | 6,000 | 6,000
| Trade creditors | 1,629 | 647
| Corporation tax | 4,195 | 10,747
| Other taxation and social security | 7,468 | 3,907
| Other creditors | 766 | 65
| Accruals and deferred income | 1,750 | 1,500
|  | 44,118 | 22,866
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,000 | 8,000
|  | 2,000 | 8,000
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 6,000 | 6,000
|  | 6,000 | 6,000
| Amounts falling due 1-2 years |  |
| Bank loans | 2,000 | 8,000
|  | 2,000 | 8,000
|  | 8,000 | 14,000
Page 6