Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11truefalseNo description of principal activity2022-12-01false 13031950 2022-12-01 2023-11-30 13031950 2021-12-01 2022-11-30 13031950 2023-11-30 13031950 2022-11-30 13031950 c:Director1 2022-12-01 2023-11-30 13031950 d:CurrentFinancialInstruments 2023-11-30 13031950 d:CurrentFinancialInstruments 2022-11-30 13031950 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13031950 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13031950 d:ShareCapital 2023-11-30 13031950 d:ShareCapital 2022-11-30 13031950 d:RetainedEarningsAccumulatedLosses 2023-11-30 13031950 d:RetainedEarningsAccumulatedLosses 2022-11-30 13031950 c:FRS102 2022-12-01 2023-11-30 13031950 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13031950 c:FullAccounts 2022-12-01 2023-11-30 13031950 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13031950 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: 13031950



 
 
 
 
BELL TECHNOLOGY M&A, FUNDRAISING AND FINANCIAL GLOBAL ADVISORY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
BELL TECHNOLOGY M&A, FUNDRAISING AND FINANCIAL GLOBAL ADVISORY LIMITED
REGISTERED NUMBER:13031950

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
67,081
-

Cash at bank and in hand
  
156,021
297,169

  
223,102
297,169

Creditors: amounts falling due within one year
 5 
(23,145)
(88,573)

Net current assets
  
 
 
199,957
 
 
208,596

Total assets less current liabilities
  
199,957
208,596


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1
1

Profit and loss account
  
199,956
208,595

  
199,957
208,596


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 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 29 August 2024.





D Bell
Director

Page 1

 
BELL TECHNOLOGY M&A, FUNDRAISING AND FINANCIAL GLOBAL ADVISORY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Bell Technology M&A, Fundraising and Financial Global Advisory Limited is incorporated and domiciled in England and Wales.  The registered office is 128 City Road, London, EC1V 2NX.

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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
BELL TECHNOLOGY M&A, FUNDRAISING AND FINANCIAL GLOBAL ADVISORY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

 
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.

 
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 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
67,081
-



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
15,000
-

Corporation tax
5,295
78,662

Other creditors
-
3,541

Accruals and deferred income
2,850
6,370

23,145
88,573


 
Page 3