Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01Investment holding companytruetruefalsetrue22 04601368 2022-12-01 2023-11-30 04601368 2021-12-01 2022-11-30 04601368 2023-11-30 04601368 2022-11-30 04601368 c:Director1 2022-12-01 2023-11-30 04601368 d:CurrentFinancialInstruments 2023-11-30 04601368 d:CurrentFinancialInstruments 2022-11-30 04601368 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 04601368 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 04601368 d:ShareCapital 2023-11-30 04601368 d:ShareCapital 2022-11-30 04601368 d:RetainedEarningsAccumulatedLosses 2023-11-30 04601368 d:RetainedEarningsAccumulatedLosses 2022-11-30 04601368 c:EntityHasNeverTraded 2022-12-01 2023-11-30 04601368 c:FRS102 2022-12-01 2023-11-30 04601368 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 04601368 c:FullAccounts 2022-12-01 2023-11-30 04601368 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04601368 6 2022-12-01 2023-11-30 04601368 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 04601368









BRANLINK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
BRANLINK LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
BRANLINK LIMITED
REGISTERED NUMBER: 04601368

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Investments
 3 
764,296
764,296

  
764,296
764,296

Current assets
  

Debtors: amounts falling due within one year
 4 
100
100

Cash at bank and in hand
 5 
9,094
9,094

  
9,194
9,194

Creditors: amounts falling due within one year
 6 
(1)
(1)

Net current assets
  
 
 
9,193
 
 
9,193

Total assets less current liabilities
  
773,489
773,489

  

Net assets
  
773,489
773,489


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
773,389
773,389

  
773,489
773,489


Page 1

 
BRANLINK LIMITED
REGISTERED NUMBER: 04601368
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

For the year ended 30 November 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 11 July 2024.




D G Mattey
Director

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

Page 2

 
BRANLINK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Branlink Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 04601368. The address of the registered office is Lawrence House, Goodwyn Avenue, Mill Hill, London, NW7 3RH. The principal activity of the company is that of a holding 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 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.
The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

Page 3

 
BRANLINK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

Financial instruments

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

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 4

 
BRANLINK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Fixed asset investments





Investments in Subsidiary Companies

£



Cost or valuation


At 1 December 2022
764,296



At 30 November 2023
764,296





4.


Debtors

2023
2022
£
£


Other debtors
100
100

100
100



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
9,094
9,094

9,094
9,094



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1
1

1
1


Page 5

 
BRANLINK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Related party transactions

At the year end the following were due from/(to) the following:


Loans due from/(to) at 30/11/2023
Loans due from/(to) at 30/11/2022
£
£

Entities with control, joint control or significant influence over the entity
1
1
1
1


8.


Controlling party

The Company's ultimate parent company is Winsyl Investments Limited, a company incorporated in England and Wales. 
The ultimate controlling party is S Mattey by virtue of his majority shareholding in the ultimate parent company.

Page 6