Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302022-10-011falsePhotographic services1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05828261 2022-10-01 2023-09-30 05828261 2021-10-01 2022-09-30 05828261 2023-09-30 05828261 2022-09-30 05828261 c:Director1 2022-10-01 2023-09-30 05828261 d:OfficeEquipment 2022-10-01 2023-09-30 05828261 d:OfficeEquipment 2023-09-30 05828261 d:OfficeEquipment 2022-09-30 05828261 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05828261 d:CurrentFinancialInstruments 2023-09-30 05828261 d:CurrentFinancialInstruments 2022-09-30 05828261 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05828261 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 05828261 d:ShareCapital 2023-09-30 05828261 d:ShareCapital 2022-09-30 05828261 d:RetainedEarningsAccumulatedLosses 2023-09-30 05828261 d:RetainedEarningsAccumulatedLosses 2022-09-30 05828261 c:FRS102 2022-10-01 2023-09-30 05828261 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 05828261 c:FullAccounts 2022-10-01 2023-09-30 05828261 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 05828261 2 2022-10-01 2023-09-30 05828261 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 05828261










MARK BRUMELL CREATIVE SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
MARK BRUMELL CREATIVE SERVICES LIMITED
REGISTERED NUMBER: 05828261

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
911
1,943

  
911
1,943

Current assets
  

Debtors: amounts falling due within one year
 5 
-
276

Cash at bank and in hand
  
638
2

  
638
278

Creditors: amounts falling due within one year
 6 
(45,540)
(43,614)

Net current liabilities
  
 
 
(44,902)
 
 
(43,336)

Total assets less current liabilities
  
(43,991)
(41,393)

  

Net liabilities
  
(43,991)
(41,393)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(44,091)
(41,493)

  
(43,991)
(41,393)


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 profit and loss account 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: 



Page 1

 
MARK BRUMELL CREATIVE SERVICES LIMITED
REGISTERED NUMBER: 05828261
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023


M A Brumell
Director

Date: 13 September 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
MARK BRUMELL CREATIVE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The company (05828261) is a private company limited by shares, and is incorporated in England and Wales. The address of its registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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 accounts have been prepared on the going concern basis as the company director and sole shareholder has confirmed he will provide funds for the company to meet its liabilities as they fall due.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
MARK BRUMELL CREATIVE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

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.

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:

Office equipment
-
25%

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
MARK BRUMELL CREATIVE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.


Employees




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


4.


Tangible fixed assets





Office equipment

£



Cost


At 1 October 2022
6,956



At 30 September 2023

6,956



Depreciation


At 1 October 2022
5,013


Charge for the year
1,032



At 30 September 2023

6,045



Net book value



At 30 September 2023
911



At 30 September 2022
1,943

Page 5

 
MARK BRUMELL CREATIVE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
210

Other debtors
-
66

-
276



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
6,302
-

Other creditors
38,588
36,741

Accruals and deferred income
650
6,873

45,540
43,614



7.


Related party transactions

At the balance sheet date, included within other creditors is an amount of £38,588 (2022: £36,741) due to M A Brumell, the sole director of the company. This amount is interest free and repayable on demand.

 
Page 6