Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-302022-07-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13334297 2022-07-01 2023-06-30 13334297 2021-04-14 2022-06-30 13334297 2023-06-30 13334297 2022-06-30 13334297 c:Director1 2022-07-01 2023-06-30 13334297 d:Buildings d:ShortLeaseholdAssets 2022-07-01 2023-06-30 13334297 d:Buildings d:ShortLeaseholdAssets 2023-06-30 13334297 d:Buildings d:ShortLeaseholdAssets 2022-06-30 13334297 d:OfficeEquipment 2022-07-01 2023-06-30 13334297 d:OfficeEquipment 2023-06-30 13334297 d:OfficeEquipment 2022-06-30 13334297 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13334297 d:ComputerEquipment 2022-07-01 2023-06-30 13334297 d:ComputerEquipment 2023-06-30 13334297 d:ComputerEquipment 2022-06-30 13334297 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13334297 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 13334297 d:ComputerSoftware 2023-06-30 13334297 d:ComputerSoftware 2022-06-30 13334297 d:CurrentFinancialInstruments 2023-06-30 13334297 d:CurrentFinancialInstruments 2022-06-30 13334297 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13334297 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 13334297 d:RetainedEarningsAccumulatedLosses 2023-06-30 13334297 d:RetainedEarningsAccumulatedLosses 2022-06-30 13334297 c:FRS102 2022-07-01 2023-06-30 13334297 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 13334297 c:FullAccounts 2022-07-01 2023-06-30 13334297 c:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 13334297 d:WithinOneYear 2023-06-30 13334297 d:WithinOneYear 2022-06-30 13334297 d:BetweenOneFiveYears 2023-06-30 13334297 d:BetweenOneFiveYears 2022-06-30 13334297 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2022-07-01 2023-06-30 13334297 d:ComputerSoftware d:OwnedIntangibleAssets 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
Registered number: 13334297














ENEMY OF BOREDOM COMMUNITY
(A Company Limited by Guarantee)
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 JUNE 2023

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
ENEMY OF BOREDOM COMMUNITY
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:13334297

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
8,068
7,981

Tangible assets
 5 
9,702
13,842

  
17,770
21,823

Current assets
  

Debtors due within 1 year
 6 
2,783
1,447

Bank and cash balances
  
11,694
1,734

  
14,477
3,181

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(41,404)
(37,600)

Net current liabilities
  
 
 
(26,927)
 
 
(34,419)

  

Net liabilities
  
(9,157)
(12,596)


Capital and reserves
  

Profit and loss account
  
(9,157)
(12,596)


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 on 27 March 2024.




S Godwin
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 1

 
ENEMY OF BOREDOM COMMUNITY
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:13334297
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023


Page 2

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Enemy of Boredom Community is a company limited by guarantee registered in England and Wales. Its registered office address is at The Court House Broadway, Town Square, Bracknell, RG12 1AE.
The principal activity of the Company during the year was that of providing learning expereinces to young people through video games. 
The financial statements are presented in £ sterling, which is 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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax.
Revenue is recognised when the service is provided.  

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
25%
Office equipment
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.5

Basic Financial Instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. 

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 

Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. 

Cash and cash equivalents comprise cash balances and call deposits. 


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 4

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Intangible assets




Computer software

£



Cost


At 1 July 2022
8,900


Additions - internal
3,000



At 30 June 2023

11,900



Amortisation


At 1 July 2022
919


Charge for the year on owned assets
2,913



At 30 June 2023

3,832



Net book value



At 30 June 2023
8,068



At 30 June 2022
7,981



Page 5

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Tangible fixed assets





Short-term leasehold property
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2022
10,029
5,365
1,168
16,562



At 30 June 2023

10,029
5,365
1,168
16,562



Depreciation


At 1 July 2022
1,633
819
268
2,720


Charge for the year on owned assets
2,507
1,341
292
4,140



At 30 June 2023

4,140
2,160
560
6,860



Net book value



At 30 June 2023
5,889
3,205
608
9,702



At 30 June 2022
8,395
4,546
901
13,842


6.


Debtors

2023
2022
£
£


Debtors due within 1 year
2,783
1,449



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1,000

Other creditors
38,830
34,116

Accruals and deferred income
2,574
2,484

41,404
37,600


Page 6

 
ENEMY OF BOREDOM COMMUNITY
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


8.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


9.


Commitments under operating leases

At 30 June 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
6,000
6,000

Later than 1 year and not later than 5 years
-
6,000

6,000
12,000


10.


Related party transactions

As at the year end, the Company owed £38,830 (2022 - £34,116) to entities under common directorship included within other creditors. 

 
Page 7