Caseware UK (AP4) 2021.0.152 2021.0.152 2021-11-302021-11-302020-12-01falseManagement consultancy activities other than financial management11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11699548 2020-12-01 2021-11-30 11699548 2019-12-01 2020-11-30 11699548 2021-11-30 11699548 2020-11-30 11699548 c:Director1 2020-12-01 2021-11-30 11699548 d:OfficeEquipment 2020-12-01 2021-11-30 11699548 d:OfficeEquipment 2021-11-30 11699548 d:OfficeEquipment 2020-11-30 11699548 d:OfficeEquipment d:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 11699548 d:CurrentFinancialInstruments 2021-11-30 11699548 d:CurrentFinancialInstruments 2020-11-30 11699548 d:CurrentFinancialInstruments d:WithinOneYear 2021-11-30 11699548 d:CurrentFinancialInstruments d:WithinOneYear 2020-11-30 11699548 d:ShareCapital 2021-11-30 11699548 d:ShareCapital 2020-11-30 11699548 d:RetainedEarningsAccumulatedLosses 2021-11-30 11699548 d:RetainedEarningsAccumulatedLosses 2020-11-30 11699548 c:FRS102 2020-12-01 2021-11-30 11699548 c:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 11699548 c:FullAccounts 2020-12-01 2021-11-30 11699548 c:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 iso4217:GBP xbrli:pure

Registered number: 11699548









BRUMANI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2021

 
BRUMANI LIMITED
REGISTERED NUMBER: 11699548

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2021

2021
2020
Note
£
£

Fixed assets
  

Tangible assets
 4 
696
1,206

  
696
1,206

Current assets
  

Debtors: amounts falling due within one year
 5 
7,962
3,086

Cash at bank and in hand
 6 
29,960
23,518

  
37,922
26,604

Creditors: amounts falling due within one year
 7 
(35,020)
(24,260)

Net current assets
  
 
 
2,902
 
 
2,344

Total assets less current liabilities
  
3,598
3,550

  

Net assets
  
3,598
3,550


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,597
3,549

  
3,598
3,550


Page 1

 
BRUMANI LIMITED
REGISTERED NUMBER: 11699548
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2021

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 Stolz
Director

Date: 7 September 2022

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BRUMANI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

1.


General information

Brumani Limited is a private company limited by shares and incorporated in England & Wales. The registered office is 64 New Cavendish Street, London, England, W1G 8TB.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
BRUMANI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

2.Accounting policies (continued)

 
2.4

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 reporting date in the countries where the Company operates and generates income.

 
2.5

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:

Office equipment
-
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.

 
2.6

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.

 
2.7

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.

 
2.8

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

 
BRUMANI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

2.Accounting policies (continued)

 
2.9

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 (2020 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2020
2,037



At 30 November 2021

2,037



Depreciation


At 1 December 2020
832


Charge for the year on owned assets
509



At 30 November 2021

1,341



Net book value



At 30 November 2021
696

Page 5

 
BRUMANI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

5.


Debtors

2021
2020
£
£


Trade debtors
7,692
-

Other debtors
270
3,086

7,962
3,086



6.


Cash and cash equivalents

2021
2020
£
£

Cash at bank and in hand
29,960
23,518

29,960
23,518



7.


Creditors: Amounts falling due within one year

2021
2020
£
£

Corporation tax
10,457
9,215

Other taxation and social security
2,615
2,452

Other creditors
19,948
10,593

Accruals and deferred income
2,000
2,000

35,020
24,260


Page 6