Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31executive search for companiesfalse2023-04-0122falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07207178 2023-04-01 2024-03-31 07207178 2022-04-01 2023-03-31 07207178 2024-03-31 07207178 2023-03-31 07207178 c:Director1 2023-04-01 2024-03-31 07207178 d:OfficeEquipment 2023-04-01 2024-03-31 07207178 d:OfficeEquipment 2024-03-31 07207178 d:OfficeEquipment 2023-03-31 07207178 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07207178 d:ComputerEquipment 2023-04-01 2024-03-31 07207178 d:ComputerEquipment 2024-03-31 07207178 d:ComputerEquipment 2023-03-31 07207178 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07207178 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07207178 d:CurrentFinancialInstruments 2024-03-31 07207178 d:CurrentFinancialInstruments 2023-03-31 07207178 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07207178 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07207178 d:ShareCapital 2024-03-31 07207178 d:ShareCapital 2023-03-31 07207178 d:RetainedEarningsAccumulatedLosses 2024-03-31 07207178 d:RetainedEarningsAccumulatedLosses 2023-03-31 07207178 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07207178 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 07207178 c:OrdinaryShareClass1 2023-04-01 2024-03-31 07207178 c:OrdinaryShareClass1 2024-03-31 07207178 c:OrdinaryShareClass1 2023-03-31 07207178 c:OrdinaryShareClass2 2023-04-01 2024-03-31 07207178 c:OrdinaryShareClass2 2024-03-31 07207178 c:OrdinaryShareClass2 2023-03-31 07207178 c:FRS102 2023-04-01 2024-03-31 07207178 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07207178 c:FullAccounts 2023-04-01 2024-03-31 07207178 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07207178 6 2023-04-01 2024-03-31 07207178 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07207178









BARTHOLOMEW ADVISORS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
BARTHOLOMEW ADVISORS LIMITED
REGISTERED NUMBER: 07207178

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
5,243
2,602

Investments
 5 
123,045
123,045

  
128,288
125,647

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
115,539
7,573

Cash at bank and in hand
  
183,693
216,758

  
299,232
224,331

Creditors: amounts falling due within one year
 7 
(109,034)
(61,034)

NET CURRENT ASSETS
  
 
 
190,198
 
 
163,297

TOTAL ASSETS LESS CURRENT LIABILITIES
  
318,486
288,944

PROVISIONS FOR LIABILITIES
  

Deferred tax
 8 
(1,311)
(651)

  
 
 
(1,311)
 
 
(651)

NET ASSETS
  
317,175
288,293


CAPITAL AND RESERVES
  

Called up share capital 
 9 
100
100

Profit and loss account
  
317,075
288,193

  
317,175
288,293


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.

Page 1

 
BARTHOLOMEW ADVISORS LIMITED
REGISTERED NUMBER: 07207178
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






S A J Bartholomew
Director

Date: 16 July 2024

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Bartholomew Advisors Limited is a private company limited by shares and incorporated in England and
Wales. The address of the registered office is 8 Sutton Lane North, London W4 4LD.

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.

 
2.2

TURNOVER

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.

 
2.3

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.

Page 3

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.3
TANGIBLE FIXED ASSETS (CONTINUED)

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:

Office equipment
-
20%
Straight Line
Computer equipment
-
20%
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.

Page 4

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 5

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.9

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.10

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 (2023 - 2).

Page 6

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


TANGIBLE FIXED ASSETS





Office equipment
Computer equipment
Total

£
£
£



COST 


At 1 April 2023
3,791
3,006
6,797


Additions
5,000
-
5,000



At 31 March 2024

8,791
3,006
11,797



DEPRECIATION


At 1 April 2023
2,959
1,236
4,195


Charge for the year on owned assets
1,758
601
2,359



At 31 March 2024

4,717
1,837
6,554



NET BOOK VALUE



At 31 March 2024
4,074
1,169
5,243



At 31 March 2023
832
1,770
2,602


5.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST OR VALUATION


At 1 April 2023
123,045



At 31 March 2024
123,045




Page 7

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


DEBTORS

2024
2023
£
£


Trade debtors
50,865
25

Amounts owed by group undertakings
52,219
-

Other debtors
3,721
-

Called up share capital not paid
100
100

Prepayments and accrued income
8,634
7,448

115,539
7,573



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
2,147
631

Corporation tax
65,351
17,153

Other taxation and social security
1,155
2,955

Other creditors
38,231
38,345

Accruals and deferred income
2,150
1,950

109,034
61,034


Page 8

 
BARTHOLOMEW ADVISORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


DEFERRED TAXATION




2024


£






At beginning of year
(651)


Charged to profit or loss
(660)



AT END OF YEAR
(1,311)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,311)
(651)

(1,311)
(651)


9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



95 (2023 - 95) Ordinary shares of £1.00 each
95
95
5 (2023 - 5) Ordinary A shares of £1.00 each
5
5

100

100


 
Page 9