Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01falseNo description of principal activity00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02693085 2023-01-01 2023-12-31 02693085 2022-01-01 2022-12-31 02693085 2023-12-31 02693085 2022-12-31 02693085 c:Director2 2023-01-01 2023-12-31 02693085 d:FurnitureFittings 2023-01-01 2023-12-31 02693085 d:FurnitureFittings 2023-12-31 02693085 d:FurnitureFittings 2022-12-31 02693085 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02693085 d:ComputerEquipment 2023-01-01 2023-12-31 02693085 d:ComputerEquipment 2023-12-31 02693085 d:ComputerEquipment 2022-12-31 02693085 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02693085 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02693085 d:CurrentFinancialInstruments 2023-12-31 02693085 d:CurrentFinancialInstruments 2022-12-31 02693085 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02693085 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 02693085 d:RetainedEarningsAccumulatedLosses 2023-12-31 02693085 d:RetainedEarningsAccumulatedLosses 2022-12-31 02693085 c:FRS102 2023-01-01 2023-12-31 02693085 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02693085 c:FullAccounts 2023-01-01 2023-12-31 02693085 c:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 02693085 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 02693085










CONCRETE BRIDGE DEVELOPMENT GROUP
(A company limited by guarantee)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CONCRETE BRIDGE DEVELOPMENT GROUP
 
(A company limited by guarantee)
REGISTERED NUMBER: 02693085

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
24
28

  
24
28

Current assets
  

Debtors: amounts falling due within one year
 5 
10,434
5,845

Cash at bank and in hand
  
63,459
47,325

  
73,893
53,170

Creditors: amounts falling due within one year
 6 
(12,833)
(1,497)

Net current assets
  
 
 
61,060
 
 
51,673

Total assets less current liabilities
  
61,084
51,701

  

Net assets
  
61,084
51,701


Capital and reserves
  

Profit and loss account
  
61,084
51,701

  
61,084
51,701


Page 1

 
CONCRETE BRIDGE DEVELOPMENT GROUP
 
(A company limited by guarantee)
REGISTERED NUMBER: 02693085
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider 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 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 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: 






S K Singh
Director

Date: 10 September 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CONCRETE BRIDGE DEVELOPMENT GROUP

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Concrete Bridge Development Group (02693085) is a private company, limited by guarantee, registered in England and Wales. The registered office is Sandhurst House - Suite 1, 297 Yorktown Road, Sandhurst, Berkshire, GU47 0QA.

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

Turnover represents net Subscriptions and Conference fees and Publications income received excluding value added tax.
Funding income represents a contribution to Guide publication costs.

 
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.

 
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

 
CONCRETE BRIDGE DEVELOPMENT GROUP

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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 different methods.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
on cost

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

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.

 
2.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Page 4

 
CONCRETE BRIDGE DEVELOPMENT GROUP

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.8
Financial instruments (continued)


Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 5

 
CONCRETE BRIDGE DEVELOPMENT GROUP

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
1,861
1,324
3,185



At 31 December 2023

1,861
1,324
3,185



Depreciation


At 1 January 2023
1,833
1,324
3,157


Charge for the year on owned assets
4
-
4



At 31 December 2023

1,837
1,324
3,161



Net book value



At 31 December 2023
24
-
24



At 31 December 2022
28
-
28


5.


Debtors

2023
2022
£
£


Trade debtors
5,934
5,845

Prepayments and accrued income
4,500
-

10,434
5,845


Page 6

 
CONCRETE BRIDGE DEVELOPMENT GROUP

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
664
-

Corporation tax
540
-

Other taxation and social security
329
197

Accruals and deferred income
11,300
1,300

12,833
1,497




7.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
 
Page 7