Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312No description of principal activity2023-01-01falsetruefalse2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 08824025 2023-01-01 2023-12-31 08824025 2022-01-01 2022-12-31 08824025 2023-12-31 08824025 2022-12-31 08824025 c:Director1 2023-01-01 2023-12-31 08824025 d:CurrentFinancialInstruments 2023-12-31 08824025 d:CurrentFinancialInstruments 2022-12-31 08824025 d:Non-currentFinancialInstruments 2023-12-31 08824025 d:Non-currentFinancialInstruments 2022-12-31 08824025 d:Non-currentFinancialInstruments 1 2023-12-31 08824025 d:Non-currentFinancialInstruments 1 2022-12-31 08824025 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08824025 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08824025 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 08824025 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 08824025 d:ShareCapital 2023-12-31 08824025 d:ShareCapital 2022-12-31 08824025 d:RetainedEarningsAccumulatedLosses 2023-12-31 08824025 d:RetainedEarningsAccumulatedLosses 2022-12-31 08824025 c:OrdinaryShareClass1 2023-01-01 2023-12-31 08824025 c:OrdinaryShareClass1 2023-12-31 08824025 c:PreferenceShareClass1 2023-01-01 2023-12-31 08824025 c:PreferenceShareClass1 2023-12-31 08824025 c:FRS102 2023-01-01 2023-12-31 08824025 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08824025 c:FullAccounts 2023-01-01 2023-12-31 08824025 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08824025 2 2023-01-01 2023-12-31 08824025 6 2023-01-01 2023-12-31 08824025 f:Euro 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08824025









BERLINER STRASSE 161 LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BERLINER STRASSE 161 LTD
REGISTERED NUMBER: 08824025

BALANCE SHEET
AS AT 31 DECEMBER 2023

As restated
2023
2022
Note

Fixed assets
  

Investments
 4 
25,000
25,000

  
25,000
25,000

Current assets
  

Debtors due within 1 year
  
15,207
9,003

Debtors due after more than 1 year
  
50,000
50,000

Cash at bank and in hand
  
287,026
285,640

  
352,233
344,643

Creditors: amounts falling due within one year
 6 
(4,796)
(5,165)

Net current assets
  
 
 
347,437
 
 
339,478

Creditors: amounts falling due after more than one year
 7 
(2)
(2)

Net assets
  
372,435
364,476


Capital and reserves
  

Called up share capital 
 8 
3,384
3,384

Retained earnings
  
369,051
361,092

Shareholders' funds
  
372,435
364,476


Page 1

 
BERLINER STRASSE 161 LTD
REGISTERED NUMBER: 08824025
    
BALANCE SHEET (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 and delivered 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 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: 




J H Barrell
Director

Date: 16 September 2024

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

Page 2

 
BERLINER STRASSE 161 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Berliner Strasse 161 Limited is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 08824025). The registered office address is 24 Hadley Gardens, London, W4 4NX.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast doubt on the Company's ability to continue as a going concern.

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional currency is GBP. This differs from the presentational currency which is EUR. The reason for the difference is that this minimises foreign exchange exposure.

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.

 
2.5

Interest income

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

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 
BERLINER STRASSE 161 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.
Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

 
2.8

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.

 
2.9

Dividends

Equity dividends are recongnised when they become legally payable. Interim equity dividends are recongnised when paid. Final equity dividends are recongnised when approved by the shareholders at an anual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 -2).

Page 4

 
BERLINER STRASSE 161 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies




Cost 


At 1 January 2023
25,000



At 31 December 2023
25,000





5.


Debtors

As restated
2023
2022

Due after more than one year

Other debtors
50,000
50,000

Due within one year

Other debtors
4,596
3,392

Prepayments and accrued income
10,611
5,611

65,207
59,003



6.


Creditors: Amounts falling due within one year

2023
2022

Accruals and deferred income
4,796
5,165



7.


Creditors: Amounts falling due after more than one year

2023
2022

Share capital treated as debt
2
2


Page 5

 
BERLINER STRASSE 161 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Share capital

2023
2022
Shares classified as equity

Allotted, called up and fully paid



3,384 Ordinary shares of £1.00 each
3,384
3,384

2023
2022
Shares classified as debt

Allotted, called up and fully paid



2 Preference shares of £1.00 each
2
2



9.


Prior year adjustment

The comparative figures on the Balance Sheet have been restated, so as to present debtors due in more than one year correctly. 


10.


Related party transactions

At the year end, the Company was owed €3,469 (2022 - €3,392) from its shareholders. These amounts are interest free and repayable on demand.


11.


Controlling party

The directors do not consider there to be an ultimate controlling party.

 
Page 6