Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-312022-01-01No description of principal activity33falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10832548 2022-01-01 2022-12-31 10832548 2021-01-01 2021-12-31 10832548 2022-12-31 10832548 2021-12-31 10832548 c:Director3 2022-01-01 2022-12-31 10832548 d:CurrentFinancialInstruments 2022-12-31 10832548 d:CurrentFinancialInstruments 2021-12-31 10832548 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10832548 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 10832548 d:ShareCapital 2022-12-31 10832548 d:ShareCapital 2021-12-31 10832548 d:RetainedEarningsAccumulatedLosses 2022-12-31 10832548 d:RetainedEarningsAccumulatedLosses 2021-12-31 10832548 c:FRS102 2022-01-01 2022-12-31 10832548 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10832548 c:FullAccounts 2022-01-01 2022-12-31 10832548 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 10832548 2 2022-01-01 2022-12-31 10832548 6 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 10832548









BBS LUMIERE LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
BBS LUMIERE LIMITED
REGISTERED NUMBER: 10832548

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2022
2021
2021
Note
£
£
£
£

Fixed assets
  

Investments
 4 
9
9

  
9
9

Current assets
  

Debtors: amounts falling due within one year
 5 
42,340
109,341

Cash at bank and in hand
 6 
90,906
25,124

  
133,246
134,465

Creditors: amounts falling due within one year
 7 
(1,200)
(1,200)

Net current assets
  
 
 
132,046
 
 
133,265

Total assets less current liabilities
  
132,055
133,274

  

Net assets
  
132,055
133,274


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
132,052
133,271

  
132,055
133,274


Page 1

 
BBS LUMIERE LIMITED
REGISTERED NUMBER: 10832548
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

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 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 by: 




N Spencer
Director

Date: 3 November 2023

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

Page 2

 
BBS LUMIERE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

BBS Lumiere Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered address is Aston House, Cornwall Avenue, London, N3 1LF. 

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

Interest income

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

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an
Page 3

 
BBS LUMIERE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)


2.7
Financial instruments (continued)

out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

 
2.8

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 3 (2021 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2022
9



At 31 December 2022
9





5.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
42,340
109,341



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
90,906
25,124


Page 4

 
BBS LUMIERE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Accruals and deferred income
1,200
1,200


 
Page 5