Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3111No description of principal activityfalse2023-01-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12205855 2023-01-01 2023-12-31 12205855 2022-01-01 2022-12-31 12205855 2023-12-31 12205855 2022-12-31 12205855 c:Director3 2023-01-01 2023-12-31 12205855 d:CurrentFinancialInstruments 2023-12-31 12205855 d:CurrentFinancialInstruments 2022-12-31 12205855 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12205855 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12205855 d:ShareCapital 2023-12-31 12205855 d:ShareCapital 2022-12-31 12205855 d:RetainedEarningsAccumulatedLosses 2023-12-31 12205855 d:RetainedEarningsAccumulatedLosses 2022-12-31 12205855 c:OrdinaryShareClass1 2023-01-01 2023-12-31 12205855 c:OrdinaryShareClass1 2023-12-31 12205855 c:OrdinaryShareClass1 2022-12-31 12205855 c:FRS102 2023-01-01 2023-12-31 12205855 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12205855 c:FullAccounts 2023-01-01 2023-12-31 12205855 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12205855 e:PoundSterling 2023-01-01 2023-12-31 12205855 f:France 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12205855










BLECKWEN LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BLECKWEN LIMITED
REGISTERED NUMBER: 12205855

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors
  
-
550

  
-
550

Creditors: amounts falling due within one year
 4 
(319,877)
(320,959)

Net current liabilities
  
 
 
(319,877)
 
 
(320,409)

Total assets less current liabilities
  
(319,877)
(320,409)

  

Net liabilities
  
(319,877)
(320,409)


Capital and reserves
  

Called up share capital 
 5 
1,000
1,000

Profit and loss account
  
(320,877)
(321,409)

  
(319,877)
(320,409)


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: 



F P R Saulnier
Director

Date: 8 March 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BLECKWEN LIMITED
 

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

1.


General information

Bleckwen Limited is a limited liability company incorporated in England and Wales. The Registered Office address is 2 Comminications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

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

Going concern

As shown by the financial statements the liabilities of the company exceed its assets and the company meets its day to day working capital requirements through financial support from its parent company. The loan will not be called in by the parent until the company has sufficient funds to repay.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable for services during the year, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

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.

 
2.5

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.

 
2.6

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 2

 
BLECKWEN LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

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.


3.


Employees




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


4.


Creditors: amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
316,637
318,659

Accruals and deferred income
3,240
2,300

319,877
320,959



5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



6.


Related party transactions

At the balance sheet date the company owed £316,637 (2022: £318,659) to Bleckwen SAS, the parent company. No interest is charged on the loan and there is no set repayment date.

Page 3

 
BLECKWEN LIMITED
 

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

7.


Controlling party

The company is under the control of Bleckwen SAS by virtue of holding all the issued share capital.
Bleckwen SAS is a French company with its registered office at Immeuble Belvedere 1-7, Cours Valmy, 92800 Puteaux, France.
Page 4