Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-014falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity4truetrue 09708816 2023-01-01 2023-12-31 09708816 2022-01-01 2022-12-31 09708816 2023-12-31 09708816 2022-12-31 09708816 c:Director4 2023-01-01 2023-12-31 09708816 d:CurrentFinancialInstruments 2023-12-31 09708816 d:CurrentFinancialInstruments 2022-12-31 09708816 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09708816 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09708816 d:ShareCapital 2023-12-31 09708816 d:ShareCapital 2022-12-31 09708816 d:SharePremium 2023-12-31 09708816 d:SharePremium 2022-12-31 09708816 d:RetainedEarningsAccumulatedLosses 2023-12-31 09708816 d:RetainedEarningsAccumulatedLosses 2022-12-31 09708816 c:FRS102 2023-01-01 2023-12-31 09708816 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09708816 c:FullAccounts 2023-01-01 2023-12-31 09708816 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09708816 6 2023-01-01 2023-12-31 09708816 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 09708816









BIASHARA HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BIASHARA HOLDINGS LIMITED
REGISTERED NUMBER: 09708816

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,559,950
1,559,950

Current assets
  

Debtors: amounts falling due within one year
 5 
20,188
28,440

Cash at bank and in hand
  
108,907
97,109

  
129,095
125,549

Creditors: amounts falling due within one year
 6 
(561,027)
(552,315)

Net current liabilities
  
 
 
(431,932)
 
 
(426,766)

Total assets less current liabilities
  
1,128,018
1,133,184

  

Net assets
  
1,128,018
1,133,184


Capital and reserves
  

Called up share capital 
  
200
200

Share premium account
  
49,990
49,990

Profit and loss account
  
1,077,828
1,082,994

  
1,128,018
1,133,184


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 profit and loss account 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 19 July 2024.



................................................
Mrs J Dobson
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BIASHARA HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Biashara Holdings Limited is a private company limited by shares incorporated in England and Wales with the registration number 09708816. The address of the registered office is The Leys, Hoxne, Eye, Suffolk, England, IP21 5BP.

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.

These financial statements are that of the Company only. The Group is exempt from preparing consolidated accounts due to being classified as small.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

Page 2

 
BIASHARA HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
1,559,950



At 31 December 2023
1,559,950





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
20,188
28,440


Page 3

 
BIASHARA HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
13,488
-

Amounts owed to group undertakings
524,028
549,015

Accruals
22,759
1,500

Other taxation and social security
752
1,800

561,027
552,315



7.


Exemption from producing consolidated accounts

Under the provision of section 399 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.


Page 4