Registered number
12641662
Bott Van Kesteren Partners Limited
Unaudited Filleted Accounts
31 December 2023
Bott Van Kesteren Partners Limited
Registered number: 12641662
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,431 3,343
Current assets
Debtors 4 27,733 204,524
Cash at bank and in hand 151,176 9,180
178,909 213,704
Creditors: amounts falling due within one year 5 (180,173) (126,922)
Net current (liabilities)/assets (1,264) 86,782
Net assets 167 90,125
Capital and reserves
Called up share capital 100 100
Profit and loss account 67 90,025
Shareholders' funds 167 90,125
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Bott
Director
Approved by the board on 21 March 2024
Bott Van Kesteren Partners Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 7,831
At 31 December 2023 7,831
Depreciation
At 1 January 2023 4,488
Charge for the year 1,912
At 31 December 2023 6,400
Net book value
At 31 December 2023 1,431
At 31 December 2022 3,343
4 Debtors 2023 2022
£ £
Trade debtors 5,047 183,528
Other debtors 22,686 20,996
27,733 204,524
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 46,648 92,329
Taxation and social security costs 133,031 31,431
Director's acount - Michael Bott (1,002) 331
Director's account - Mirthe van Kesteren (1,154) 331
Other creditors 2,650 2,500
180,173 126,922
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Michael Bott
[Loan 1] - 1,002 - 1,002
repaid 25.3.24
Mirthe van Kesteren
[Loan 1] - 1,154 - 1,154
repaid 25.3.24
- 2,156 - 2,156
7 Controlling party
The directors control the company
8 Other information
Bott Van Kesteren Partners Limited is a private company limited by shares and incorporated in England. Its registered office is:
18 Colebrooke Place
London
N1 8NZ
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