Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-31 2023-03-31 false promotion of effective communications for public safety in the general and in the public safety services 3 2022-04-01 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11339063 2022-04-01 2023-03-31 11339063 2021-03-01 2022-03-31 11339063 2023-03-31 11339063 2022-03-31 11339063 c:Director2 2022-04-01 2023-03-31 11339063 d:CurrentFinancialInstruments 2023-03-31 11339063 d:CurrentFinancialInstruments 2022-03-31 11339063 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11339063 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11339063 d:ShareCapital 2023-03-31 11339063 d:ShareCapital 2022-03-31 11339063 d:RetainedEarningsAccumulatedLosses 2023-03-31 11339063 d:RetainedEarningsAccumulatedLosses 2022-03-31 11339063 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 11339063 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-03-31 11339063 c:FRS102 2022-04-01 2023-03-31 11339063 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11339063 c:FullAccounts 2022-04-01 2023-03-31 11339063 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 11339063 BAPCO (TRADING) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2023
BAPCO (TRADING) LIMITED REGISTERED NUMBER: 11339063 BALANCE SHEET AS AT 31 MARCH 2023
|  | 2023 |  | 2022
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 97,463 |  | 71,842 |
Cash at bank and in hand | 5 | 173,151 |  | 419,934 |
|  | 270,614 |  | 491,776 |
Creditors: amounts falling due within one year | 6 | (71,410) |  | (491,775) |
Net current assets |  |  | 199,204 |  | 1
Total assets less current liabilities |  |  | 199,204 |  | 1
Net assets |  |  | 199,204 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 199,203 |  | -
|  |  | 199,204 |  | 1
Page 1
BAPCO (TRADING) LIMITED REGISTERED NUMBER: 11339063 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023 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 period 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 25 September 2023.
Mr C Lucas
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
BAPCO (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023
1. | General information
BAPCO (Trading) Limited is a private company limited by shares, incorporated in England and Wales, registration number 11339063. The address of its registered office and principal place of business are disclosed in the Company Information section of these 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 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 | Going concern
The Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company has net current assets and no need for finance. The annual BAPCO show and the Newcastle Satellite series events are forecast to be profitable. Based on this the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 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: Rendering of services Revenue from an event or other contract to provide services is recognised in the period in which the event occurs or when 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 | 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. Page 3
BAPCO (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 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 period was 3 (2022 - 3).
4. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade debtors | 12,694 | 17,022
| Prepayments and accrued income | 84,769 | 54,820
|  | 97,463 | 71,842
Page 4
BAPCO (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023
5. | Cash and cash equivalents
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Cash at bank and in hand | 173,151 | 419,934
|  | 173,151 | 419,934
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade creditors | 583 | 7
| Amounts owed to group undertakings | 29,515 | 414,985
| Corporation tax | 69 | -
| Other taxation and social security | 21,604 | 42,911
| Other creditors | - | 4,200
| Accruals and deferred income | 19,639 | 29,672
|  | 71,410 | 491,775
7. | Financial instruments
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 173,151 | 419,934
| Financial assets measured at fair value through profit or loss comprise bank and cash balances.
8. | Related party transactions
| In the year a donation of £nil (2022: £362,434) and intercompany recharges of £28,844 (2022: £20,983) were paid to BAPCO Limited, a charitable company which owns 100% of the share capital of the Company.
9. | Controlling party
The controlling party is BAPCO Limited, a charitable company, which owns 100% of the issued share capital of the Company. The registered office of the parent, and principal place of business is Unit 14, The Stottie Shed, Baker's Yard, Christon Road, Gosforth, Newcastle upon Tyne, NE3 1XD. Page 5
BAPCO (TRADING) LIMITED