Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31truefalse2022-09-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1falsetrueNo description of principal activity1 07947646 2022-09-01 2023-08-31 07947646 2021-09-01 2022-08-31 07947646 2023-08-31 07947646 2022-08-31 07947646 c:Director1 2022-09-01 2023-08-31 07947646 d:ComputerEquipment 2022-09-01 2023-08-31 07947646 d:ComputerEquipment 2023-08-31 07947646 d:ComputerEquipment 2022-08-31 07947646 d:CurrentFinancialInstruments 2023-08-31 07947646 d:CurrentFinancialInstruments 2022-08-31 07947646 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 07947646 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 07947646 d:ShareCapital 2023-08-31 07947646 d:ShareCapital 2022-08-31 07947646 d:RetainedEarningsAccumulatedLosses 2023-08-31 07947646 d:RetainedEarningsAccumulatedLosses 2022-08-31 07947646 c:FRS102 2022-09-01 2023-08-31 07947646 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 07947646 c:FullAccounts 2022-09-01 2023-08-31 07947646 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 07947646 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Company registration number: 07947646







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023


C J BEAVEN LIMITED






































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C J BEAVEN LIMITED
REGISTERED NUMBER:07947646



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,740
1,159

Cash at bank and in hand
  
9,745
6,575

  
11,485
7,734

Creditors: amounts falling due within one year
 6 
(13,251)
(8,251)

Net current liabilities
  
 
 
(1,766)
 
 
(517)

Total assets less current liabilities
  
(1,766)
(517)

  

Net liabilities
  
(1,766)
(517)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1,866)
(617)

  
(1,766)
(517)


Page 1

 


C J BEAVEN LIMITED
REGISTERED NUMBER:07947646


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2023

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: 




................................................
C Beaven
Director

Date: 27 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


C J BEAVEN LIMITED
 


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

1.


General information

C J Beaven Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£). 

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

Going concern

The director has undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these financial statements on a going concern basis.

 
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 reporting 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 reporting 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 reporting date.

 
2.4

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

 


C J BEAVEN LIMITED
 


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

2.Accounting policies (continued)


2.4
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:

Computer equipment
-
50%

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.

 
2.5

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

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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2022
894



At 31 August 2023

894



Depreciation


At 1 September 2022
894



At 31 August 2023

894



Net book value



At 31 August 2023
-



At 31 August 2022
-

Page 4

 


C J BEAVEN LIMITED
 


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

5.


Debtors

2023
2022
£
£


Prepayments and accrued income
1,740
900

Tax recoverable
-
259

1,740
1,159



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
12,261
7,261

Accruals and deferred income
990
990

13,251
8,251



7.


Related party transactions

At the balance sheet date the company owed £12,261 (2022: £7,261) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 5