Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30true2022-05-01falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity44 12506004 2022-05-01 2023-04-30 12506004 2021-05-01 2022-04-30 12506004 2023-04-30 12506004 2022-04-30 12506004 c:Director4 2022-05-01 2023-04-30 12506004 d:CurrentFinancialInstruments 2023-04-30 12506004 d:CurrentFinancialInstruments 2022-04-30 12506004 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12506004 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 12506004 d:ShareCapital 2023-04-30 12506004 d:ShareCapital 2022-04-30 12506004 d:RetainedEarningsAccumulatedLosses 2023-04-30 12506004 d:RetainedEarningsAccumulatedLosses 2022-04-30 12506004 c:FRS102 2022-05-01 2023-04-30 12506004 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 12506004 c:FullAccounts 2022-05-01 2023-04-30 12506004 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 12506004 6 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 12506004









25BS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
25 BS LIMITED
REGISTERED NUMBER: 12506004

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
-
1

  
-
1

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Creditors: amounts falling due within one year
 6 
(1)
(1)

Net current assets
  
 
 
99
 
 
99

Total assets less current liabilities
  
99
100

  

Net assets
  
99
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1)
-

  
99
100


Page 1

 
25 BS LIMITED
REGISTERED NUMBER: 12506004
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 3 April 2024.




Salomon Aaron
Director

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

Page 2

 
25 BS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

25BS Limited is a private company limited by shares, incorporated in England & Wales (registered number: 12506004). The registered office of the company is 25a Berklely Square, London, England, W1J 6HN

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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.

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.

 
2.3

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.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Employees
4
4

Page 3

 
25 BS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

4.


Fixed asset investments





Listed investments

£





At 1 May 2022
1


Disposals
(1)



At 30 April 2023
-





5.


Debtors

2023
2022
£
£


Called up share capital not paid
100
100

100
100



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
1
1

1
1


 
Page 4