Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31No description of principal activity2023-04-011false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC318777 2023-04-01 2024-03-31 SC318777 2022-04-01 2023-03-31 SC318777 2024-03-31 SC318777 2023-03-31 SC318777 c:CompanySecretary1 2023-04-01 2024-03-31 SC318777 c:Director1 2023-04-01 2024-03-31 SC318777 c:RegisteredOffice 2023-04-01 2024-03-31 SC318777 d:PlantMachinery 2023-04-01 2024-03-31 SC318777 d:PlantMachinery 2024-03-31 SC318777 d:PlantMachinery 2023-03-31 SC318777 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC318777 d:OfficeEquipment 2023-04-01 2024-03-31 SC318777 d:OfficeEquipment 2024-03-31 SC318777 d:OfficeEquipment 2023-03-31 SC318777 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC318777 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC318777 d:CurrentFinancialInstruments 2024-03-31 SC318777 d:CurrentFinancialInstruments 2023-03-31 SC318777 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC318777 c:OrdinaryShareClass1 2024-03-31 SC318777 c:OrdinaryShareClass1 2023-03-31 SC318777 c:FRS102 2023-04-01 2024-03-31 SC318777 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC318777 c:FullAccounts 2023-04-01 2024-03-31 SC318777 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC318777 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC318777










BERNHEW CONSULTANCY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
BERNHEW CONSULTANCY LIMITED
 

COMPANY INFORMATION


Director
Mr B Hewitt 




Company secretary
Mrs E B Hewitt



Registered number
SC318777



Registered office
Pentland House
Saltire Centre

Glenrothes

Fife

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
BERNHEW CONSULTANCY LIMITED
REGISTERED NUMBER:SC318777

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

  

Fixed assets
  

Tangible assets
 4 
172
253

  
172
253

Current assets
  

Debtors: amounts falling due within one year
 5 
254
232

Cash at bank and in hand
  
9,313
9,242

  
9,567
9,474

Creditors: amounts falling due within one year
 6 
(2,658)
(3,171)

Net current assets
  
 
 
6,909
 
 
6,303

Total assets less current liabilities
  
7,081
6,556

  

Provisions for liabilities
  

Deferred taxation
  
(33)
(48)

  
 
 
(33)
 
 
(48)

  

Net assets excluding pension asset
  
7,048
6,508

Net assets
  
7,048
6,508


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
6,948
6,408

  
7,048
6,508

Page 1

 
BERNHEW CONSULTANCY LIMITED
REGISTERED NUMBER:SC318777

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 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: 




Mr B Hewitt
Director

Date: 17 September 2024

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

Page 2

 
BERNHEW CONSULTANCY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1.


General information

Bernhew Consultancy Limited is a private company, limited by shares and incorporated in Scotland, registration number SC318777. The registered office address is Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services
Turnover from services is recognised in the period in which the services are provided.
 

Page 3

 
BERNHEW CONSULTANCY LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Equipment and machinery
-
20% - 33% reducing balance
Office equipment
-
33% reducing balance

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.

Page 4

 
BERNHEW CONSULTANCY LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Equipment and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
544
2,189
2,733



At 31 March 2024

544
2,189
2,733



Depreciation


At 1 April 2023
520
1,960
2,480


Charge for the year on owned assets
5
76
81



At 31 March 2024

525
2,036
2,561



Net book value



At 31 March 2024
19
153
172



At 31 March 2023
24
229
253

Page 5

 
BERNHEW CONSULTANCY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


5.


Debtors

2024
2023
£
£


Trade debtors
254
232



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
135
-

Other taxation and social security
635
1,759

Other creditors
1,888
1,412

2,658
3,171



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6