Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3122023-01-01falseIntermeidate holding company2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01593587 2023-01-01 2023-12-31 01593587 2022-01-01 2022-12-31 01593587 2023-12-31 01593587 2022-12-31 01593587 c:Director2 2023-01-01 2023-12-31 01593587 d:CurrentFinancialInstruments 2023-12-31 01593587 d:CurrentFinancialInstruments 2022-12-31 01593587 d:ShareCapital 2023-12-31 01593587 d:ShareCapital 2022-12-31 01593587 d:SharePremium 2023-12-31 01593587 d:SharePremium 2022-12-31 01593587 c:FRS102 2023-01-01 2023-12-31 01593587 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01593587 c:FullAccounts 2023-01-01 2023-12-31 01593587 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01593587 6 2023-01-01 2023-12-31 01593587 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 01593587










B.I.E. GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
B.I.E. GROUP LIMITED
REGISTERED NUMBER: 01593587

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
80,000
80,000

Current assets
  

Debtors: amounts falling due within one year
 5 
293,000
293,000

Total assets less current liabilities
  
373,000
373,000

  

Net assets
  
373,000
373,000


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
372,900
372,900

  
373,000
373,000


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 on 10 April 2024.




M J Watson
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
B.I.E. GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

B.I.E. Group Limited is a company limited by shares, incorporated in England and Wales (registered number: 01593587). Its registered office is Chatsworth Technology Park, Dunston Road, Chesterfield, Derbyshire, S41 8XA. The Company is an intermediate holding 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2). None of which received remuneration, all costs are borne by B.I.E International Limited.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
80,000



At 31 December 2023
80,000





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
293,000
293,000


Page 2

 
B.I.E. GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Controlling party

The immediate parent and ultimate holding company and the smallest group for which consolidated financial statements are prepared is B.I.E. Group Inc., a company incorporated in the United States of America and the address of the registered office is 1880 South Dairy Ashford Road, Houston, Texas 77077, United States of America. B.I.E. Group Inc. is controlled by G A Rush. As a small group, the Company is exempt from producing consolidated accounts.

Page 3