Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-30No description of principal activity2022-04-04true40truetrue 14021416 2022-04-03 14021416 2022-04-04 2023-04-30 14021416 2021-04-04 2022-04-03 14021416 2023-04-30 14021416 c:Director1 2022-04-04 2023-04-30 14021416 c:Director2 2022-04-04 2023-04-30 14021416 c:Director3 2022-04-04 2023-04-30 14021416 c:Director4 2022-04-04 2023-04-30 14021416 c:RegisteredOffice 2022-04-04 2023-04-30 14021416 d:CurrentFinancialInstruments 2023-04-30 14021416 d:ShareCapital 2023-04-30 14021416 c:OrdinaryShareClass1 2022-04-04 2023-04-30 14021416 c:OrdinaryShareClass1 2023-04-30 14021416 c:EntityHasNeverTraded 2022-04-04 2023-04-30 14021416 c:FRS102 2022-04-04 2023-04-30 14021416 c:AuditExempt-NoAccountantsReport 2022-04-04 2023-04-30 14021416 c:FullAccounts 2022-04-04 2023-04-30 14021416 c:PrivateLimitedCompanyLtd 2022-04-04 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure


Registered number: 14021416












BRITISH PREMIUM MEATLESS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

 

BRITISH PREMIUM MEATLESS LIMITED
 
COMPANY INFORMATION


Directors
M Hutchinson 
G Hutchinson 
R J Hutchinson 
M A Hutchinson 




Registered number
14021416



Registered office
16 Great Queen Street
Covent Garden

London

WC2B 5AH




Accountants
Blick Rothenberg Limited
Chartered Accountants

16 Great Queen Street

Covent Garden

London

WC2B 5AH






 
REGISTERED NUMBER:14021416
BRITISH PREMIUM MEATLESS LIMITED

BALANCE SHEET
AS AT 30 APRIL 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
100

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
 4 
100

Total equity
  
100


For the period ended 30 April 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

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 profit and loss account 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: 




R J Hutchinson
Director

Date: 31 January 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 

BRITISH PREMIUM MEATLESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

1.


General information

British Premium Meatless Limited is a private company limited by shares and registered in England and Wales. The company’s registered number is 14021416 and the company’s registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH.
The financial statements are presented in Sterling (£).

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.


2.2

Financial instruments

The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. 
 
The company’s policies for its major classes of financial assets and financial liabilities are set out below. 

Financial assets
Basic financial assets, including trade and other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Page 2

 

BRITISH PREMIUM MEATLESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

2.Accounting policies (continued)




Financial instruments (continued)

Impairment of financial assets
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. 

For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets and financial liabilities
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. 
 
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Offsetting of financial assets and financial liabilities
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

  
2.3

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.


3.


Debtors

2023
£


Called up share capital not paid
100


Page 3

 

BRITISH PREMIUM MEATLESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

4.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


The company was incorporated on 4 April 2022 and on that day issued 100 shares of £1 at par to establish the capital structure of the company.

Page 4