Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31No description of principal activity2022-04-01false00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11762247 2022-04-01 2023-03-31 11762247 2021-04-01 2022-03-31 11762247 2023-03-31 11762247 2022-03-31 11762247 c:Director3 2022-04-01 2023-03-31 11762247 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 11762247 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 11762247 d:CurrentFinancialInstruments 2023-03-31 11762247 d:CurrentFinancialInstruments 2022-03-31 11762247 d:Non-currentFinancialInstruments 2023-03-31 11762247 d:Non-currentFinancialInstruments 2022-03-31 11762247 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11762247 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11762247 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 11762247 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 11762247 d:ShareCapital 2023-03-31 11762247 d:ShareCapital 2022-03-31 11762247 d:RetainedEarningsAccumulatedLosses 2023-03-31 11762247 d:RetainedEarningsAccumulatedLosses 2022-03-31 11762247 c:FRS102 2022-04-01 2023-03-31 11762247 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11762247 c:FullAccounts 2022-04-01 2023-03-31 11762247 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 11762247










CLASSIC BATTLEFIELD TOURS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
CLASSIC BATTLEFIELD TOURS LIMITED
REGISTERED NUMBER: 11762247

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
10,466
3,245

Cash at bank and in hand
  
28,612
7,465

  
39,078
10,710

Creditors: amounts falling due within one year
 6 
(32,802)
(17,733)

Net current assets/(liabilities)
  
 
 
6,276
 
 
(7,023)

Total assets less current liabilities
  
6,276
(7,023)

Creditors: amounts falling due after more than one year
 7 
-
(1,199)

  

Net assets/(liabilities)
  
6,276
(8,222)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,176
(8,322)

  
6,276
(8,222)


Page 1

 
CLASSIC BATTLEFIELD TOURS LIMITED
REGISTERED NUMBER: 11762247
    
STATEMENT OF FINANCIAL POSITION (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 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: 






J C Stewart-Smith
Director

Date: 19 October 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CLASSIC BATTLEFIELD TOURS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Classic Battlefield Tours Limited, 11762247, is a private company limited by shares and incorporated in England & Wales. Its registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
CLASSIC BATTLEFIELD TOURS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
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 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.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 4

 
CLASSIC BATTLEFIELD TOURS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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.

 
2.11

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 5

 
CLASSIC BATTLEFIELD TOURS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Intangible assets




Development expenditure

£



Cost


At 1 April 2022
640



At 31 March 2023

640



Amortisation


At 1 April 2022
640



At 31 March 2023

640



Net book value



At 31 March 2023
-



At 31 March 2022
-



Page 6

 
CLASSIC BATTLEFIELD TOURS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Prepayments and accrued income
10,466
3,245

10,466
3,245



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
-
1,099

Trade creditors
-
1,140

Corporation tax
2,059
-

Other creditors
2,711
8,512

Accruals and deferred income
28,032
6,982

32,802
17,733



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
-
1,199


 
Page 7