Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31trueNo description of principal activity112022-04-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13401780 2022-04-01 2023-03-31 13401780 2021-05-16 2022-03-31 13401780 2023-03-31 13401780 2022-03-31 13401780 c:Director1 2022-04-01 2023-03-31 13401780 d:OfficeEquipment 2023-03-31 13401780 d:OfficeEquipment 2022-03-31 13401780 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 13401780 d:ComputerEquipment 2022-04-01 2023-03-31 13401780 d:CurrentFinancialInstruments 2023-03-31 13401780 d:CurrentFinancialInstruments 2022-03-31 13401780 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13401780 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 13401780 d:ShareCapital 2023-03-31 13401780 d:ShareCapital 2022-03-31 13401780 d:RetainedEarningsAccumulatedLosses 2023-03-31 13401780 d:RetainedEarningsAccumulatedLosses 2022-03-31 13401780 c:FRS102 2022-04-01 2023-03-31 13401780 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13401780 c:FullAccounts 2022-04-01 2023-03-31 13401780 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 13401780 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 13401780









BAL EMMOT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
BAL EMMOT LIMITED
REGISTERED NUMBER: 13401780

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
820
1,044

  
820
1,044

Current assets
  

Current asset investments
 5 
5,000
5,000

Cash at bank and in hand
 6 
1,203
42

  
6,203
5,042

Creditors: amounts falling due within one year
 7 
(18,814)
(13,195)

Net current liabilities
  
 
 
(12,611)
 
 
(8,153)

Total assets less current liabilities
  
(11,791)
(7,109)

  

Net liabilities
  
(11,791)
(7,109)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(11,891)
(7,209)

  
(11,791)
(7,109)


Page 1

 
BAL EMMOT LIMITED
REGISTERED NUMBER: 13401780
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The director considers 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 director acknowledges his 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 by: 




E Mandell
Director

Date: 22 February 2024

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

Page 2

 
BAL EMMOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Bal Emmot Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address 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

Going concern

The financial statements have been prepared on the going concern basis. The Company is dependent on the directors and shareholders for financial support, which they are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 March 2023, the Company was in a net liability position. The directors and shareholders have indicated their present intention to provide adequate finance to enable the Company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
20%
SL

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
BAL EMMOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the Year was 1 (2022 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
1,119



At 31 March 2023

1,119



Depreciation


At 1 April 2022
75


Charge for the Year on owned assets
224



At 31 March 2023

299



Net book value



At 31 March 2023
820



At 31 March 2022
1,044

Page 4

 
BAL EMMOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Current asset investments

2023
2022
£
£

Investments in group undertakings
5,000
5,000

5,000
5,000



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,203
42

1,203
42



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
17,314
12,195

Accruals and deferred income
1,500
1,000

18,814
13,195


 
Page 5