ACCOUNTS - Final Accounts preparation

ACCOUNTS - Final Accounts preparation

DEV/NULL LIMITED - Company Information

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Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31truetrue2022-08-01No description of principal activity22truefalse SC666314 2022-08-01 2023-07-31 SC666314 2021-08-01 2022-07-31 SC666314 2023-07-31 SC666314 2022-07-31 SC666314 c:Director1 2022-08-01 2023-07-31 SC666314 c:Director2 2022-08-01 2023-07-31 SC666314 c:RegisteredOffice 2022-08-01 2023-07-31 SC666314 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC666314 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 SC666314 d:ShareCapital 2023-07-31 SC666314 d:ShareCapital 2022-07-31 SC666314 d:RetainedEarningsAccumulatedLosses 2023-07-31 SC666314 d:RetainedEarningsAccumulatedLosses 2022-07-31 SC666314 c:OrdinaryShareClass1 2022-08-01 2023-07-31 SC666314 c:OrdinaryShareClass1 2023-07-31 SC666314 c:OrdinaryShareClass1 2022-07-31 SC666314 c:EntityHasNeverTraded 2022-08-01 2023-07-31 SC666314 c:FRS102 2022-08-01 2023-07-31 SC666314 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 SC666314 c:FullAccounts 2022-08-01 2023-07-31 SC666314 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 SC666314 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC666314










DEV/NULL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
 
DEV/NULL LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr N Dornbrook 
Mr D Rae 




REGISTERED NUMBER
SC666314



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ




 
DEV/NULL LIMITED
REGISTERED NUMBER: SC666314

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
£
£

  

  

Creditors: amounts falling due within one year
  
(31,987)
(31,627)

NET CURRENT LIABILITIES
  
 
 
(31,987)
 
 
(31,627)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(31,987)
(31,627)

  

NET LIABILITIES
  
(31,987)
(31,627)


CAPITAL AND RESERVES
  

Called up share capital 
 4 
100
100

Profit and loss account
  
(32,087)
(31,727)

  
(31,987)
(31,627)


For the year ended 31 July 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 29 April 2024.




Mr N Dornbrook
Director

The notes on page 2 form part of these financial statements.

Page 1
 
DEV/NULL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


GENERAL INFORMATION

Dev/Null Limited is a private company limited by shares incorporated in Scotland with registration number SC666314. The registered office is situated at Westby, 64 West High Street, Forfar, Angus, DD8 1BJ.
The financial statements are presented in Sterling which is the functional currency of the Company rounded to the nearest £.

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.

 
2.2

GOING CONCERN

The company is reliant on the continued support of the directors. It is anticipated that this support shall continue in to the future.

 
2.3

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.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2022 -2).


4.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 -100) Ordinary class shares of £1.00 each
100
100


Page 2