Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30falsetrue2to act as a member in Lansdowne Partners Management LLP.2022-07-012trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08096460 2022-07-01 2023-06-30 08096460 2021-07-01 2022-06-30 08096460 2023-06-30 08096460 2022-06-30 08096460 1 2023-06-30 08096460 d:CompanySecretary1 2022-07-01 2023-06-30 08096460 d:Director2 2022-07-01 2023-06-30 08096460 d:Director3 2022-07-01 2023-06-30 08096460 d:RegisteredOffice 2022-07-01 2023-06-30 08096460 e:CurrentFinancialInstruments 2023-06-30 08096460 e:CurrentFinancialInstruments 2022-06-30 08096460 e:CurrentFinancialInstruments e:WithinOneYear 2023-06-30 08096460 e:CurrentFinancialInstruments e:WithinOneYear 2022-06-30 08096460 e:ShareCapital 2023-06-30 08096460 e:ShareCapital 2022-06-30 08096460 e:RetainedEarningsAccumulatedLosses 2023-06-30 08096460 e:RetainedEarningsAccumulatedLosses 2022-06-30 08096460 d:OrdinaryShareClass1 2022-07-01 2023-06-30 08096460 d:OrdinaryShareClass1 2023-06-30 08096460 d:OrdinaryShareClass1 2022-06-30 08096460 d:FRS102 2022-07-01 2023-06-30 08096460 d:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08096460 d:FullAccounts 2022-07-01 2023-06-30 08096460 d:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08096460 6 2022-07-01 2023-06-30 08096460 2 2023-06-30 08096460 2 2022-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08096460









BORA INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
BORA INVESTMENTS LIMITED
 
 
COMPANY INFORMATION


Directors
P D Hunston 
S M C Green 




Company secretary
Promenade Secretaries Limited



Registered number
08096460



Registered office
Third Floor
95 The Promenade

Cheltenham

Gloucestershire

GL50 1HH




Accountants
Rawlinson & Hunter LLP
Chartered Accountants

Eighth Floor

6 New Street Square

New Fetter Lane

London

EC4A 3AQ





 
BORA INVESTMENTS LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 4


 
BORA INVESTMENTS LIMITED
REGISTERED NUMBER: 08096460

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

  

Creditors: amounts falling due within one year
 5 
(73,048)
(63,423)

Net current liabilities
  
 
 
(73,048)
 
 
(63,423)

Total assets less current liabilities
  
(72,948)
(63,323)

  

Net liabilities
  
(72,948)
(63,323)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(72,949)
(63,324)

  
(72,948)
(63,323)


Page 1

 
BORA INVESTMENTS LIMITED
REGISTERED NUMBER: 08096460
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 profit and loss account 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: 




P D Hunston
Director

Date: 23 February 2024

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

Page 2

 
BORA INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Bora Investments Limited is a private company limited by shares, incorporated in England and Wales with registration number 08096460. The registered office is Third Floor, 95 The Promenade, Cheltenham, Gloucestershire, GL50 1HH.

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 directors have prepared the financial statements of the company on the basis that the ultimate controlling party has indicated its willingness to support the company for all third party liabilities for a period of at least twelve months from the signing of these financial statements.

 
2.3

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

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.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.6

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 balance sheet date in the countries where the company operates and generates income.

Page 3

 
BORA INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost


At 1 July 2022 and at 30 June 2023

100



Net book value



At 30 June 2023
100



At 30 June 2022
100


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,200
-

Other creditors
66,748
59,823

Accruals and deferred income
5,100
3,600

73,048
63,423



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 4