Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-31trueNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-11-01false2true 12964492 2022-11-01 2023-10-31 12964492 2021-11-01 2022-10-31 12964492 2023-10-31 12964492 2022-10-31 12964492 c:Director2 2022-11-01 2023-10-31 12964492 d:CurrentFinancialInstruments 2023-10-31 12964492 d:CurrentFinancialInstruments 2022-10-31 12964492 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12964492 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12964492 d:ShareCapital 2023-10-31 12964492 d:ShareCapital 2022-10-31 12964492 d:RetainedEarningsAccumulatedLosses 2023-10-31 12964492 d:RetainedEarningsAccumulatedLosses 2022-10-31 12964492 c:FRS102 2022-11-01 2023-10-31 12964492 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12964492 c:FullAccounts 2022-11-01 2023-10-31 12964492 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12964492 6 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 12964492









SMALLBONE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
SMALLBONE HOLDINGS LIMITED
REGISTERED NUMBER: 12964492

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
15,856
15,856

  
15,856
15,856

Current assets
  

Cash at bank and in hand
 5 
11,150
1,032

  
11,150
1,032

Creditors: amounts falling due within one year
 6 
(11,413)
(9,072)

Net current liabilities
  
 
 
(263)
 
 
(8,040)

Total assets less current liabilities
  
15,593
7,816

  

Net assets
  
15,593
7,816


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
15,591
7,814

  
15,593
7,816


Page 1

 
SMALLBONE HOLDINGS LIMITED
REGISTERED NUMBER: 12964492
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 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 on 4 February 2024.




T R Smallbone
Director

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

Page 2

 
SMALLBONE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Smallbone Holdings Limited is a private company limited by shares incorporated in England and Wales (company number 12964492). Its registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

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.

Page 3

 
SMALLBONE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.4

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 reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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

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 2 (2022 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 November 2022
15,856



At 31 October 2023
15,856




Page 4

 
SMALLBONE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
11,150
1,032

11,150
1,032



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
2,833
529

Other creditors
2,980
7,543

Accruals and deferred income
5,600
1,000

11,413
9,072


 
Page 5