Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31Other business support service activitiestruetrue2022-01-01false11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13439221 2022-01-01 2022-12-31 13439221 2021-06-04 2021-12-31 13439221 2022-12-31 13439221 2021-12-31 13439221 c:Director1 2022-01-01 2022-12-31 13439221 d:CurrentFinancialInstruments 2022-12-31 13439221 d:CurrentFinancialInstruments 2021-12-31 13439221 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13439221 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13439221 d:ShareCapital 2022-12-31 13439221 d:ShareCapital 2021-12-31 13439221 d:RetainedEarningsAccumulatedLosses 2022-12-31 13439221 d:RetainedEarningsAccumulatedLosses 2021-12-31 13439221 c:FRS102 2022-01-01 2022-12-31 13439221 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13439221 c:FullAccounts 2022-01-01 2022-12-31 13439221 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 13439221









BISSO LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
BISSO LTD
REGISTERED NUMBER: 13439221

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Current assets
  

Cash at bank and in hand
 3 
313
9,094

  
313
9,094

Creditors: amounts falling due within one year
 4 
(9,420)
(12,443)

Net current liabilities
  
 
 
(9,107)
 
 
(3,349)

Total assets less current liabilities
  
(9,107)
(3,349)

Net liabilities
  
(9,107)
(3,349)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(9,108)
(3,350)

  
(9,107)
(3,349)


Page 1

 
BISSO LTD
REGISTERED NUMBER: 13439221
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

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 period 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 on 30 December 2023.




B M Anderson
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BISSO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

Bisso Limited is a private company limited by shares and incorporated in England and Wales (registered number: 13439221) . Its registered office is 101 New Cavendish Street,1st Floor South, London, W1W 6XH.
The accounts are prepared in GBP Sterling which is also the functional currency of the Company. 

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 company is dependent on the shareholders for financial support, the director is confident that it will be possible to provide financial support for a period of not less than twelve months from the date of approval of the financial statements. On this basis, the director considers it appropriate to prepare  the financial statements on the going concern basis.The financial statements do not include any adjustments that would result from a withdrawal of financial support from the shareholders.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
BISSO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

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.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
313
9,094

313
9,094



4.


Creditors: Amounts falling due within one year

2022
2021
£
£

Other creditors
7,920
10,943

Accruals and deferred income
1,500
1,500

9,420
12,443



5.


Related party transactions

Included in creditors is £7,920 owed to Silverdaze Limited, a company incorporated in England in which B Anderson is also a director and shareholder. 

 
Page 4