Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-3122022-01-012trueActivities of other holding companies not elsewhere classifiedfalsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12250527 2022-01-01 2022-12-31 12250527 2021-01-01 2021-12-31 12250527 2022-12-31 12250527 2021-12-31 12250527 c:Director2 2022-01-01 2022-12-31 12250527 d:CurrentFinancialInstruments 2022-12-31 12250527 d:CurrentFinancialInstruments 2021-12-31 12250527 d:Non-currentFinancialInstruments 2022-12-31 12250527 d:Non-currentFinancialInstruments 2021-12-31 12250527 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12250527 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 12250527 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 12250527 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 12250527 d:ShareCapital 2022-12-31 12250527 d:ShareCapital 2021-12-31 12250527 d:CapitalRedemptionReserve 2022-12-31 12250527 d:CapitalRedemptionReserve 2021-12-31 12250527 d:RetainedEarningsAccumulatedLosses 2022-12-31 12250527 d:RetainedEarningsAccumulatedLosses 2021-12-31 12250527 c:FRS102 2022-01-01 2022-12-31 12250527 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 12250527 c:FullAccounts 2022-01-01 2022-12-31 12250527 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 12250527 6 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 12250527










BREAL CAPITAL (NANE) LIMITED
 
 
 








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
BREAL CAPITAL (NANE) LIMITED
REGISTERED NUMBER: 12250527

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
-
890,533

  
-
890,533

Current assets
  

Debtors: amounts falling due after more than one year
 5 
5,846,250
-

Debtors: amounts falling due within one year
 5 
2,785,788
100

  
8,632,038
100

Creditors: amounts falling due within one year
 6 
(3,077)
(600)

Net current assets/(liabilities)
  
 
 
8,628,961
 
 
(500)

Total assets less current liabilities
  
8,628,961
890,033

Creditors: amounts falling due after more than one year
 7 
-
(889,933)

  

Net assets
  
8,628,961
100


Capital and reserves
  

Called up share capital 
  
98
100

Capital redemption reserve
  
2
-

Profit and loss account
  
8,628,861
-

Shareholders' funds
  
8,628,961
100


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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
BREAL CAPITAL (NANE) LIMITED
REGISTERED NUMBER: 12250527
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 September 2023.


M Welden
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BREAL CAPITAL (NANE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

The Company is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is 14th Floor, 33 Cavendish Square, London W1G 0PW.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.

 
2.6

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.

Page 3

 
BREAL CAPITAL (NANE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2022
890,533


Disposals
(890,533)



At 31 December 2022
-





5.


Debtors

2022
2021
£
£

Due after more than one year

Other debtors
5,846,250
-

5,846,250
-


2022
2021
£
£

Due within one year

Other debtors
2,785,688
-

Called up share capital not paid
100
100

2,785,788
100


Page 4

 
BREAL CAPITAL (NANE) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Amounts owed to group undertakings
-
600

Other creditors
3,077
-

3,077
600



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Other creditors
-
889,933


 
Page 5