Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-3122023-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseThe principal acitivity of the company continued to be that of financial consultancy.2truetrue 07877491 2023-01-01 2023-12-31 07877491 2022-01-01 2022-12-31 07877491 2023-12-31 07877491 2022-12-31 07877491 2023-01-01 07877491 c:Director1 2023-01-01 2023-12-31 07877491 c:Director2 2023-01-01 2023-12-31 07877491 c:RegisteredOffice 2023-01-01 2023-12-31 07877491 d:FurnitureFittings 2023-01-01 2023-12-31 07877491 d:FurnitureFittings 2023-12-31 07877491 d:FurnitureFittings 2022-12-31 07877491 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07877491 d:ComputerEquipment 2023-01-01 2023-12-31 07877491 d:ComputerEquipment 2023-12-31 07877491 d:ComputerEquipment 2022-12-31 07877491 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07877491 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07877491 d:FreeholdInvestmentProperty 2023-12-31 07877491 d:FreeholdInvestmentProperty 2022-12-31 07877491 d:FreeholdInvestmentProperty 2 2023-01-01 2023-12-31 07877491 d:CurrentFinancialInstruments 2023-12-31 07877491 d:CurrentFinancialInstruments 2022-12-31 07877491 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07877491 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07877491 d:ShareCapital 2023-12-31 07877491 d:ShareCapital 2022-12-31 07877491 d:RetainedEarningsAccumulatedLosses 2023-12-31 07877491 d:RetainedEarningsAccumulatedLosses 2022-12-31 07877491 c:FRS102 2023-01-01 2023-12-31 07877491 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07877491 c:FullAccounts 2023-01-01 2023-12-31 07877491 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07877491 2 2023-01-01 2023-12-31 07877491 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 07877491


BEZERRA CONSULTANCY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
BEZERRA CONSULTANCY LIMITED
 
 
COMPANY INFORMATION


Directors
M W Bezerra Speeks 
L Da Silva Bezerra Speeks 




Registered number
07877491



Registered office
8th Floor Becket House
36 Old Jewry

London

EC2R 8DD




Accountants
Elman Wall Limited
Accountants

8th Floor

Becket House

36 Old Jewry

London

EC2R 8DD





 
BEZERRA CONSULTANCY LIMITED
REGISTERED NUMBER: 07877491

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
 2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,889
13,367

Investments
 5 
928,857
928,603

Investment property
  
380,806
395,986

  
1,318,552
1,337,956

Current assets
  

Debtors: amounts falling due within one year
 7 
9,943
11,141

Cash at bank and in hand
 8 
818,712
834,122

  
828,655
845,263

Creditors: amounts falling due within one year
 9 
(4,606)
(2,064)

Net current assets
  
 
 
824,049
 
 
843,199

Total assets less current liabilities
  
2,142,601
2,181,155

  

Net assets
  
2,142,601
2,181,155


Capital and reserves
  

Called up share capital 
  
125
125

Profit and loss account
  
2,142,476
2,181,030

  
2,142,601
2,181,155


Page 1

 
BEZERRA CONSULTANCY LIMITED
REGISTERED NUMBER: 07877491
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 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 22 April 2024.




M W Bezerra Speeks
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Bezerra Consultancy Limited is a private company limited by shares registered in England, United Kingdom. The registered office address is 8th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD.
The principal activity of the company continued to be that of financial consultancy.

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 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.

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of consultancy services supplied during the year, exclusive of VAT.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss 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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

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.

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:

Fixtures and fittings
-
25% reducing balance
Computer equipment
-
3 years straight line

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.

  
2.7

Investment property

Investment property is carried at fair value determined by the director. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.9

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.

Page 4

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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).

Page 5

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost


At 1 January 2023
20,383
4,600
24,983


Additions
1,009
-
1,009



At 31 December 2023

21,392
4,600
25,992



Depreciation


At 1 January 2023
7,155
4,461
11,616


Charge for the year on owned assets
5,348
139
5,487



At 31 December 2023

12,503
4,600
17,103



Net book value



At 31 December 2023
8,889
-
8,889



At 31 December 2022
13,228
139
13,367


5.


Fixed asset investments





Listed investments
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 January 2023
894,281
34,322
928,603


Revaluations
215
39
254



At 31 December 2023
894,496
34,361
928,857




Page 6

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Investment property


Freehold investment property

£



Valuation


At 1 January 2023
395,986


Surplus on revaluation
(15,180)



At 31 December 2023
380,806

The 2023 valuations were made by the director, on an open market value for existing use basis.





7.


Debtors

2023
2022
£
£


Trade debtors
7,321
10,440

Other debtors
16
134

Prepayments and accrued income
2,606
563

Tax recoverable
-
4

9,943
11,141



8.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
818,712
834,122

818,712
834,122


Page 7

 
BEZERRA CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
3,187
2,064

Other creditors
1,419
-

4,606
2,064



10.


Controlling party

The company is under the control of the director, M Bezerra Speeks by virtue of his shareholding. 

 
Page 8