Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-31true2022-08-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08033851 2022-08-01 2023-07-31 08033851 2021-08-01 2022-07-31 08033851 2023-07-31 08033851 2022-07-31 08033851 c:Director2 2022-08-01 2023-07-31 08033851 d:CurrentFinancialInstruments 2023-07-31 08033851 d:CurrentFinancialInstruments 2022-07-31 08033851 d:Non-currentFinancialInstruments 2023-07-31 08033851 d:Non-currentFinancialInstruments 2022-07-31 08033851 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08033851 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 08033851 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 08033851 d:Non-currentFinancialInstruments d:AfterOneYear 2022-07-31 08033851 d:ShareCapital 2023-07-31 08033851 d:ShareCapital 2022-07-31 08033851 d:RetainedEarningsAccumulatedLosses 2023-07-31 08033851 d:RetainedEarningsAccumulatedLosses 2022-07-31 08033851 c:FRS102 2022-08-01 2023-07-31 08033851 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08033851 c:FullAccounts 2022-08-01 2023-07-31 08033851 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08033851 6 2022-08-01 2023-07-31 08033851 e:PoundSterling 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 08033851









BLACKHEATH CAPITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
BLACKHEATH CAPITAL LIMITED
REGISTERED NUMBER: 08033851

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
139,517
139,373

Cash at bank and in hand
 6 
245
23

  
139,762
139,396

Creditors: amounts falling due within one year
 7 
(109,506)
(119,482)

Net current assets
  
 
 
30,256
 
 
19,914

Total assets less current liabilities
  
30,356
20,014

Creditors: amounts falling due after more than one year
 8 
(29,598)
(36,052)

  

Net assets/(liabilities)
  
758
(16,038)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
757
(16,039)

  
758
(16,038)


Page 1

 
BLACKHEATH CAPITAL LIMITED
REGISTERED NUMBER: 08033851
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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 by: 




G Hardy
Director

Date: 29 July 2024

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

Page 2

 
BLACKHEATH CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Blackheath Capital Limited is a private company limited by shares, incorporated in England & Wales (registered number 08033851). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH, and the principal place of business address is 1 Hill Rise, Richmond, TW10 6UQ.
The principal activity of the company during the year is that of a holding company.
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 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

Borrowing costs

All borrowing costs are recognised in profit or loss in the Year in which they are incurred.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 
BLACKHEATH CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.6

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.7

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.

 
2.8

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.

 
2.9

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





Investments in associates

£



Cost or valuation


At 1 August 2022
100



At 31 July 2023
100




Page 4

 
BLACKHEATH CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


Debtors

2023
2022
£
£


Other debtors
139,517
139,373

139,517
139,373



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
245
23

245
23



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
6,514
6,651

Trade creditors
168
3,590

Corporation tax
33,204
33,577

Other creditors
67,620
73,664

Accruals and deferred income
2,000
2,000

109,506
119,482



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
29,598
36,052

29,598
36,052


 
Page 5