Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312022-12-09trueHolding Company0falsetrue4true 14533145 2022-12-09 2023-12-31 14533145 2021-12-09 2022-12-08 14533145 2023-12-31 14533145 2022-12-08 14533145 c:Director2 2022-12-09 2023-12-31 14533145 d:CurrentFinancialInstruments 2023-12-31 14533145 d:CurrentFinancialInstruments 2022-12-08 14533145 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14533145 d:ShareCapital 2022-12-09 2023-12-31 14533145 d:ShareCapital 2023-12-31 14533145 d:ShareCapital 2022-12-08 14533145 c:OrdinaryShareClass1 2022-12-09 2023-12-31 14533145 c:OrdinaryShareClass1 2023-12-31 14533145 c:OrdinaryShareClass2 2022-12-09 2023-12-31 14533145 c:OrdinaryShareClass2 2023-12-31 14533145 c:OrdinaryShareClass3 2022-12-09 2023-12-31 14533145 c:OrdinaryShareClass3 2023-12-31 14533145 c:EntityHasNeverTraded 2022-12-09 2023-12-31 14533145 c:FRS102 2022-12-09 2023-12-31 14533145 c:AuditExemptWithAccountantsReport 2022-12-09 2023-12-31 14533145 c:FullAccounts 2022-12-09 2023-12-31 14533145 c:PrivateLimitedCompanyLtd 2022-12-09 2023-12-31 14533145 6 2022-12-09 2023-12-31 14533145 e:PoundSterling 2022-12-09 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14533145













KBL BWH LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
KBL BWH LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KBL BWH LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KBL BWH Limited for the period ended 31 December 2023 which comprise  the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of KBL BWH Limited, as a body, in accordance with the terms of our engagement letter dated 15 August 2024Our work has been undertaken solely to prepare for your approval the financial statements of KBL BWH Limited and state those matters that we have agreed to state to the Board of Directors of KBL BWH Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KBL BWH Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that KBL BWH Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of KBL BWH Limited. You consider that KBL BWH Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of KBL BWH Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Warrener Stewart
 
Harwood House
43 Harwood Road
London
SW6 4QP
9 September 2024
Page 1

 
KBL BWH LIMITED
REGISTERED NUMBER:14533145

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Investments
  
95

  
95

Current assets
  

Debtors: amounts falling due within one year
 4 
150

  
150

Creditors: amounts falling due within one year
  
(95)

Net current assets
  
 
 
55

  

Total assets less current liabilities
  
150


Capital and reserves
  

Called up share capital 
  
150

  
150


For the period ended 31 December 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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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: 




B D Lloyd
Director

Date: 9 September 2024

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
KBL BWH LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2023


Called up share capital
Total equity

£
£


On incorporation
100
100

Shares issued during the period
50
50


At 31 December 2023
150
150

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
KBL BWH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

KBL BWH Limited is a company registered in England No 14533145 at 4th Floor, 3 Burlington Gardens, London W1S 3EP.  It's principal activity is that of an intermediate 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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.

 
2.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
95



At 31 December 2023
95





4.


Debtors

2023
2022
£
£


Other debtors
150
-

150
-


Page 4

 
KBL BWH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
95
-

95
-



6.


Share capital

2023
£
Allotted, called up and fully paid


3,735 Ordinary shares of £0.01 each
37
7,500 A Ordinary shares of £0.01 each
75
3,765 B Ordinary shares of £0.01 each
38

150


100 Ordinary £1 shares were issued on incorporation.  The shares were subsequently subdivided into 1p shares and 7,500 were redesignated as A Ordinary shares.  A separate class of B Ordinary shares was created during the year, following which 3,765 B Ordinary shares and 1,235 Ordinary shares were issued.


7.


Controlling party

The company is under the joint control of Kogan Bellamy Lloyd Limited and Lenrose Capital Partners Limited, both of which are registered in England.

Page 5