Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30No description of principal activity2false2022-07-012truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09646576 2022-07-01 2023-06-30 09646576 2021-07-01 2022-06-30 09646576 2023-06-30 09646576 2022-06-30 09646576 c:Director2 2022-07-01 2023-06-30 09646576 d:CurrentFinancialInstruments 2023-06-30 09646576 d:CurrentFinancialInstruments 2022-06-30 09646576 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09646576 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 09646576 d:ShareCapital 2023-06-30 09646576 d:ShareCapital 2022-06-30 09646576 d:RetainedEarningsAccumulatedLosses 2023-06-30 09646576 d:RetainedEarningsAccumulatedLosses 2022-06-30 09646576 c:OrdinaryShareClass1 2022-07-01 2023-06-30 09646576 c:OrdinaryShareClass1 2023-06-30 09646576 c:OrdinaryShareClass2 2022-07-01 2023-06-30 09646576 c:OrdinaryShareClass2 2023-06-30 09646576 c:OrdinaryShareClass3 2022-07-01 2023-06-30 09646576 c:OrdinaryShareClass3 2023-06-30 09646576 c:FRS102 2022-07-01 2023-06-30 09646576 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 09646576 c:FullAccounts 2022-07-01 2023-06-30 09646576 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09646576 2 2022-07-01 2023-06-30 09646576 6 2022-07-01 2023-06-30 09646576 e:PoundSterling 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09646576









BEECHER LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
BEECHER LIMITED
REGISTERED NUMBER: 09646576

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,030,717
1,041,046

Current assets
  

Debtors: amounts falling due within one year
 5 
101
101

Cash at bank
  
1,101,978
1,190,593

  
1,102,079
1,190,694

Creditors: amounts falling due within one year
 6 
(2,443)
(2,100)

Net current assets
  
 
 
1,099,636
 
 
1,188,594

Net assets
  
2,130,353
2,229,640


Capital and reserves
  

Called up share capital 
 7 
500,101
500,101

Profit and loss account
  
1,630,252
1,729,539

  
2,130,353
2,229,640


Page 1

 
BEECHER LIMITED
REGISTERED NUMBER: 09646576

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 statement of income and retained earnings 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: 




Mr N A Beeton
Director

Date: 11 March 2024

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

Page 2

 
BEECHER LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Beecher Limited is a private Company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge,  CB4 0WZ.
The nature of the operations for the Company continued to be that of an investment 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 financial statements have been presented in pounds sterling, which is the functional currency for the Company. The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
2.3

Taxation

Tax is recognised in the Statement of Income and Retained Earnings, 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 corporation 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.

 
2.4

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 Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short term debtors are measured at transaction price.

 
2.6

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.

Page 3

 
BEECHER LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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.

 
2.9

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).


4.


Fixed asset investments





Listed investments
Unlisted investments
Total

£
£
£



Valuation


At 1 July 2022
532,046
509,000
1,041,046


Revaluations
(10,329)
-
(10,329)



At 30 June 2023
521,717
509,000
1,030,717





5.


Debtors

2023
2022
£
£

Called up share capital not paid
101
101


Page 4

 
BEECHER LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
133
-

Accruals and deferred income
2,310
2,100

2,443
2,100



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



250,000 Ordinary A shares of £1.00 each
250,000
250,000
250,000 Ordinary B shares of £1.00 each
250,000
250,000

500,000

500,000

Allotted, called up and unpaid



50 Ordinary A shares of £1.00 each
50
50
50 Ordinary B shares of £1.00 each
50
50
1 Ordinary C share of £1.00
1
1

101

101



Page 5