Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-03-0111truetruefalse 07955937 2023-03-01 2024-02-29 07955937 2022-03-01 2023-02-28 07955937 2024-02-29 07955937 2023-02-28 07955937 c:Director1 2023-03-01 2024-02-29 07955937 d:FurnitureFittings 2023-03-01 2024-02-29 07955937 d:FurnitureFittings 2024-02-29 07955937 d:FurnitureFittings 2023-02-28 07955937 d:CurrentFinancialInstruments 2024-02-29 07955937 d:CurrentFinancialInstruments 2023-02-28 07955937 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 07955937 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 07955937 d:ShareCapital 2024-02-29 07955937 d:ShareCapital 2023-02-28 07955937 d:RetainedEarningsAccumulatedLosses 2024-02-29 07955937 d:RetainedEarningsAccumulatedLosses 2023-02-28 07955937 c:FRS102 2023-03-01 2024-02-29 07955937 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 07955937 c:FullAccounts 2023-03-01 2024-02-29 07955937 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 07955937 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company registration number: 07955937







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
29 FEBRUARY 2024


BEST VISION CONSULTING LTD






































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BEST VISION CONSULTING LTD
REGISTERED NUMBER:07955937



STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,936
41,844

Cash at bank and in hand
  
1,719
22,538

  
3,655
64,382

Creditors: amounts falling due within one year
 6 
(3,595)
(64,334)

Net current assets
  
 
 
60
 
 
48

Total assets less current liabilities
  
60
48

  

Net assets
  
60
48


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
58
46

  
60
48


Page 1

 


BEST VISION CONSULTING LTD
REGISTERED NUMBER:07955937


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The director considers 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 director acknowledges his 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 by: 




___________________________
M Best
Director

Date: 26 July 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


BEST VISION CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Best Vision Consulting Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
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.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


BEST VISION CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
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

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
-
20%
on cost

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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

2024
2023
£
£

Wages and salaries
10,392
9,071

Social security costs
408
-

10,800
9,071


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 


BEST VISION CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Fixtures and fittings

£



Cost or valuation


At 1 March 2023
11,998



At 29 February 2024

11,998



Depreciation


At 1 March 2023
11,998



At 29 February 2024

11,998



Net book value



At 29 February 2024
-



At 28 February 2023
-


5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
-
17,726

Other debtors
1,558
10,394

Prepayments and accrued income
378
13,724

1,936
41,844


Page 5

 


BEST VISION CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
-
25

Corporation tax
1,910
45,973

Other taxation and social security
-
8,110

Other creditors
-
8,576

Accruals and deferred income
1,685
1,650

3,595
64,334



7.


Transactions with directors

At the balance sheet date the director owed £1,360 to the company. The maximum balance outstanding in the year was £1,818. The balance is being repaid after the year end.
 
Page 6