Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-312falsetrue2022-09-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12035733 2022-09-01 2023-08-31 12035733 2021-09-01 2022-08-31 12035733 2023-08-31 12035733 2022-08-31 12035733 2021-09-01 12035733 c:Director3 2022-09-01 2023-08-31 12035733 d:CurrentFinancialInstruments 2023-08-31 12035733 d:CurrentFinancialInstruments 2022-08-31 12035733 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12035733 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 12035733 d:ShareCapital 2023-08-31 12035733 d:ShareCapital 2022-08-31 12035733 d:ShareCapital 2021-09-01 12035733 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12035733 d:RetainedEarningsAccumulatedLosses 2023-08-31 12035733 d:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12035733 d:RetainedEarningsAccumulatedLosses 2022-08-31 12035733 d:RetainedEarningsAccumulatedLosses 2021-09-01 12035733 c:OrdinaryShareClass1 2022-09-01 2023-08-31 12035733 c:OrdinaryShareClass1 2023-08-31 12035733 c:OrdinaryShareClass1 2022-08-31 12035733 c:FRS102 2022-09-01 2023-08-31 12035733 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12035733 c:FullAccounts 2022-09-01 2023-08-31 12035733 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12035733 2 2022-09-01 2023-08-31 12035733 e:PoundSterling 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12035733










SEE BRILLIANCE HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023



 
SEE BRILLIANCE HOLDINGS LIMITED
REGISTERED NUMBER: 12035733

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4
4

Cash at bank and in hand
 5 
805,324
502,281

  
805,328
502,285

Creditors: amounts falling due within one year
 6 
(1,500)
(1,150)

Net current assets
  
 
 
803,828
 
 
501,135

Total assets less current liabilities
  
803,828
501,135

  

Net assets
  
803,828
501,135


Capital and reserves
  

Called up share capital 
 7 
4
4

Profit and loss account
  
803,824
501,131

  
803,828
501,135


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 by: 




N C Down
Director

Date: 4 April 2024

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

Page 1

 
SEE BRILLIANCE HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2021
4
435,117
435,121



Profit for the year
-
238,814
238,814

Dividends: Equity capital
-
(172,800)
(172,800)



At 1 September 2022
4
501,131
501,135



Profit for the year
-
475,493
475,493

Dividends: Equity capital
-
(172,800)
(172,800)


At 31 August 2023
4
803,824
803,828


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

Page 2

 
SEE BRILLIANCE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

See Brilliance Holdings Limited is a private company, limited by shares and registered in England and
Wales. The address of its registered office is the Unit M Venture House, Bone Lane, Newbury, Berkshire, England, RG14 5SH.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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

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.

Page 3

 
SEE BRILLIANCE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
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).

Page 4

 
SEE BRILLIANCE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Debtors

2023
2022
£
£


Other debtors
4
4

4
4



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
805,324
502,281



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
1,500
1,150



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



4 (2022 - 4) Ordinary shares of £1.00 each
4
4



8.


Controlling party

The Company is controlled by SBRC Holdings Ltd by virtue of their shareholding.


Page 5