Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-282022-03-01falseMotion picture, video and television programme post-production.11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12463880 2022-03-01 2023-02-28 12463880 2021-03-01 2022-02-28 12463880 2023-02-28 12463880 2022-02-28 12463880 c:Director1 2022-03-01 2023-02-28 12463880 d:PlantMachinery 2022-03-01 2023-02-28 12463880 d:PlantMachinery 2023-02-28 12463880 d:PlantMachinery 2022-02-28 12463880 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 12463880 d:OfficeEquipment 2022-03-01 2023-02-28 12463880 d:OfficeEquipment 2023-02-28 12463880 d:OfficeEquipment 2022-02-28 12463880 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 12463880 d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 12463880 d:CurrentFinancialInstruments 2023-02-28 12463880 d:CurrentFinancialInstruments 2022-02-28 12463880 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12463880 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 12463880 d:ShareCapital 2023-02-28 12463880 d:ShareCapital 2022-02-28 12463880 d:RetainedEarningsAccumulatedLosses 2023-02-28 12463880 d:RetainedEarningsAccumulatedLosses 2022-02-28 12463880 c:OrdinaryShareClass1 2022-03-01 2023-02-28 12463880 c:OrdinaryShareClass1 2023-02-28 12463880 c:OrdinaryShareClass1 2022-02-28 12463880 c:FRS102 2022-03-01 2023-02-28 12463880 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 12463880 c:FullAccounts 2022-03-01 2023-02-28 12463880 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 12463880 2 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12463880













BUREAUX LTD
UNAUDITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED28 FEBRUARY 2023

 
BUREAUX LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
BUREAUX LTD
REGISTERED NUMBER:12463880

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,882
15,499

  
12,882
15,499

Current assets
  

Debtors: amounts falling due within one year
 5 
338
250

Cash at bank and in hand
  
43,595
27,615

  
43,933
27,865

Creditors: amounts falling due within one year
 6 
(42,537)
(41,660)

Net current assets/(liabilities)
  
 
 
1,396
 
 
(13,795)

Total assets less current liabilities
  
14,278
1,704

  

Net assets
  
14,278
1,704


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
14,277
1,703

  
14,278
1,704


Page 1

 
BUREAUX LTD
REGISTERED NUMBER:12463880
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023

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: 




S Flynn
Director

Date: 23 October 2023

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

Page 2

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Bureaux Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. 

The principal activity of the company was that of motion picture, video and television programme post-production.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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.

Page 3

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Office equipment
-
25%
reducing balance

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.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
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 (2022 - 1).

Page 4

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2022
17,000
4,844
21,844


Additions
1,677
-
1,677



At 28 February 2023

18,677
4,844
23,521



Depreciation


At 1 March 2022
5,844
501
6,345


Charge for the year on owned assets
3,208
1,086
4,294



At 28 February 2023

9,052
1,587
10,639



Net book value



At 28 February 2023
9,625
3,257
12,882



At 28 February 2022
11,156
4,343
15,499


5.


Debtors

2023
2022
£
£


Trade debtors
338
-

Accrued income
-
250



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Taxation and social security
7,601
6,437

Other creditors
32,736
33,303

Accruals and deferred income
2,200
1,920

42,537
41,660


Page 5

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 6