Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 false 1 2024-12-01 No description of principal activity false 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11042211 2024-12-01 2025-11-30 11042211 2023-12-01 2024-11-30 11042211 2025-11-30 11042211 2024-11-30 11042211 c:Director1 2024-12-01 2025-11-30 11042211 d:CurrentFinancialInstruments 2025-11-30 11042211 d:CurrentFinancialInstruments 2024-11-30 11042211 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 11042211 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11042211 d:ShareCapital 2025-11-30 11042211 d:ShareCapital 2024-11-30 11042211 d:RetainedEarningsAccumulatedLosses 2025-11-30 11042211 d:RetainedEarningsAccumulatedLosses 2024-11-30 11042211 c:FRS102 2024-12-01 2025-11-30 11042211 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11042211 c:FullAccounts 2024-12-01 2025-11-30 11042211 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11042211 2 2024-12-01 2025-11-30 11042211 6 2024-12-01 2025-11-30 11042211 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 11042211 DLS POSSESSIONES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
DLS POSSESSIONES LIMITED REGISTERED NUMBER: 11042211 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 200,075 |  | 200,000
|  |  | 200,075 |  | 200,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 254,823 |  | 214,682 |
Cash at bank and in hand | 6 | 3,400 |  | 4,139 |
|  | 258,223 |  | 218,821 |
Creditors: amounts falling due within one year | 7 | (302,540) |  | (289,952) |
Net current liabilities |  |  | (44,317) |  | (71,131)
Total assets less current liabilities |  |  | 155,758 |  | 128,869
Net assets |  |  | 155,758 |  | 128,869
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 9 |  | 9
Profit and loss account |  |  | 155,749 |  | 128,860
|  |  | 155,758 |  | 128,869
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 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 28 July 2026.
C R Smith
Director
Page 1
DLS POSSESSIONES LIMITED REGISTERED NUMBER: 11042211 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The notes on pages 3 to 6 form part of these financial statements. Page 2
DLS POSSESSIONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
DLS Possessiones Limited is a private limited company incorporated in England and Wales. It's registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, United Kingdom, SS14 3WR 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 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.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 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: 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DLS POSSESSIONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 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 | 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.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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. Page 4
DLS POSSESSIONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | 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 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies | Other fixed asset investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | - | 200,000 | 200,000
| Additions | 75 | - | 75
| At 30 November 2025 | 75 | 200,000 | 200,075
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 58,560 | 55,608
| Other debtors | 196,263 | 159,074
|  | 254,823 | 214,682
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,400 | 4,139
|  | 3,400 | 4,139
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DLS POSSESSIONES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 7,143 | 34,762
| Other creditors | 295,397 | 255,190
|  | 302,540 | 289,952
8. | Pension commitments
The company operates a defined contribution scheme for its Directors and Employees. Contributions during the year amounted to £1,500 (£5,000).
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