Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-12-011falseNo description of principal activityfalse1truetrue 10500810 2022-12-01 2023-11-30 10500810 2021-12-01 2022-11-30 10500810 2023-11-30 10500810 2022-11-30 10500810 c:Director1 2022-12-01 2023-11-30 10500810 d:CurrentFinancialInstruments 2023-11-30 10500810 d:CurrentFinancialInstruments 2022-11-30 10500810 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 10500810 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 10500810 d:ShareCapital 2023-11-30 10500810 d:ShareCapital 2022-11-30 10500810 d:RetainedEarningsAccumulatedLosses 2023-11-30 10500810 d:RetainedEarningsAccumulatedLosses 2022-11-30 10500810 c:FRS102 2022-12-01 2023-11-30 10500810 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10500810 c:FullAccounts 2022-12-01 2023-11-30 10500810 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10500810 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 10500810









BAYER MANAGEMENT SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
BAYER MANAGEMENT SERVICES LIMITED
REGISTERED NUMBER: 10500810

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
143,300
117,438

Cash at bank and in hand
 5 
1,167
1,833

  
144,467
119,271

Creditors: amounts falling due within one year
 6 
(5,478)
(2,531)

Net current assets
  
 
 
138,989
 
 
116,740

Total assets less current liabilities
  
138,989
116,740

  

Net assets
  
138,989
116,740


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
138,889
116,640

  
138,989
116,740


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 on 3 August 2024.



B Bayer
Director

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

Page 1

 
BAYER MANAGEMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Bayer Management Services Limited ("the Company") is a private company limited by shares and is incorporated in England and Wales. Its registered number is 10500810. The Company's principal activity is the provision of management services. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 

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

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

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.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 2

 
BAYER MANAGEMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
143,200
117,338

Called up share capital not paid
100
100

143,300
117,438



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,167
1,833



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,516
1,531

Corporation tax
1,269
-

Other taxation and social security
968
-

Other creditors
725
-

Accruals and deferred income
1,000
1,000

5,478
2,531


Page 3

 
BAYER MANAGEMENT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Related party transactions

At the year end, the Company was owed £143,200 (2022 - £113,200) by a company under common control.

Page 4