Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-02-043No description of principal activityfalsetrue 13895627 2022-02-03 13895627 2022-02-04 2023-02-28 13895627 2021-02-04 2022-02-03 13895627 2023-02-28 13895627 c:Director2 2022-02-04 2023-02-28 13895627 d:CurrentFinancialInstruments 2023-02-28 13895627 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13895627 d:ShareCapital 2023-02-28 13895627 d:RetainedEarningsAccumulatedLosses 2023-02-28 13895627 c:OrdinaryShareClass1 2022-02-04 2023-02-28 13895627 c:OrdinaryShareClass1 2023-02-28 13895627 c:FRS102 2022-02-04 2023-02-28 13895627 c:AuditExempt-NoAccountantsReport 2022-02-04 2023-02-28 13895627 c:FullAccounts 2022-02-04 2023-02-28 13895627 c:PrivateLimitedCompanyLtd 2022-02-04 2023-02-28 13895627 6 2022-02-04 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13895627









BBS BELGRAVE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2023

 
BBS BELGRAVE LTD
REGISTERED NUMBER: 13895627

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
Note
£

Fixed assets
  

Investments
  
543,184

  
543,184

Current assets
  

Debtors: amounts falling due within one year
 5 
40,000

  
40,000

Creditors: amounts falling due within one year
 6 
(585,612)

Net current (liabilities)/assets
  
 
 
(545,612)

Total assets less current liabilities
  
(2,428)

  

Net liabilities
  
(2,428)


Capital and reserves
  

Called up share capital 
  
610

Profit and loss account
  
(3,038)

  
(2,428)


Page 1

 
BBS BELGRAVE LTD
REGISTERED NUMBER: 13895627
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 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 by: 




A P Buchler
Director

Date: 4 November 2023

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

Page 2

 
BBS BELGRAVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

BBS Belgrave Ltd is a private company limited by shares. It is incorporated in England and Wales and the address of its registered office is Aston House, Cornwall Avenue, Finchley, 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

Page 3

 
BBS BELGRAVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
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.

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 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.


3.


Employees

The average monthly number of employees, including directors, during the period was 3.


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
543,184



At 28 February 2023
543,184





5.


Debtors

2023
£


Other debtors
40,000

40,000


Page 4

 
BBS BELGRAVE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

6.


Creditors: Amounts falling due within one year

2023
£

Amounts owed to group undertakings
422,734

Other creditors
161,339

Accruals and deferred income
1,539

585,612



7.


Share capital

2023
£
Allotted, called up and fully paid


61,000 Ordinary shares of £0.01 each
610


During the period under review 61,000 £0.01 Ordinary shares were issued at par to form the capital base of the company.


8.


Controlling party

The controlling party is BBS Estates Limited, a company incorprated in England and Wales.

 
Page 5