Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-01-01falseNo description of principal activity021trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04358321 2023-01-01 2023-12-31 04358321 2023-12-31 04358321 2022-01-01 2022-12-31 04358321 2022-12-31 04358321 c:Director3 2023-01-01 2023-12-31 04358321 d:Buildings d:LongLeaseholdAssets 2023-01-01 2023-12-31 04358321 d:Buildings d:LongLeaseholdAssets 2023-12-31 04358321 d:Buildings d:LongLeaseholdAssets 2022-12-31 04358321 d:PlantMachinery 2023-01-01 2023-12-31 04358321 d:PlantMachinery 2023-12-31 04358321 d:PlantMachinery 2022-12-31 04358321 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 04358321 d:MotorVehicles 2023-01-01 2023-12-31 04358321 d:MotorVehicles 2023-12-31 04358321 d:MotorVehicles 2022-12-31 04358321 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 04358321 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 04358321 d:Goodwill 2023-01-01 2023-12-31 04358321 d:Goodwill 2023-12-31 04358321 d:Goodwill 2022-12-31 04358321 d:CurrentFinancialInstruments 2023-12-31 04358321 d:CurrentFinancialInstruments 2022-12-31 04358321 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04358321 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04358321 d:ShareCapital 2023-12-31 04358321 d:ShareCapital 2022-12-31 04358321 d:CapitalRedemptionReserve 2023-12-31 04358321 d:CapitalRedemptionReserve 2022-12-31 04358321 d:RetainedEarningsAccumulatedLosses 2023-12-31 04358321 d:RetainedEarningsAccumulatedLosses 2022-12-31 04358321 c:FRS102 2023-01-01 2023-12-31 04358321 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04358321 c:FullAccounts 2023-01-01 2023-12-31 04358321 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 04358321













Jan Bezemer & Sons Limited

Financial statements
Information for filing with the registrar

31 December 2023




 
Jan Bezemer & Sons Limited


Balance sheet
At 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
34,180
36,842

Investments
 6 
-
994

  
34,180
37,836

Current assets
  

Stocks
  
-
27,141

Debtors
 7 
177,513
310,988

Cash at bank and in hand
  
198,798
495,952

  
376,311
834,081

Creditors: amounts falling due within one year
 8 
(35,654)
(290,657)

Net current assets
  
 
 
340,657
 
 
543,424

Total assets less current liabilities
  
374,837
581,260

Provisions for liabilities
  

Deferred tax
  
(8,545)
(7,000)

  
 
 
(8,545)
 
 
(7,000)

Net assets
  
366,292
574,260


Capital and reserves
  

Called up share capital 
  
50
50

Capital redemption reserve
  
50
50

Profit and loss account
  
366,192
574,160

Shareholders' funds
  
366,292
574,260


1

 
Jan Bezemer & Sons Limited

    
Balance sheet (continued)
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 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 statement of comprehensive income 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 on 4 September 2024.




S J Pickup
Director

Company registered number: 04358321
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Jan Bezemer & Sons Limited
 
 

Notes to the financial statements
Year ended 31 December 2023

1.


General information

Jan Bezemer & Sons Limited ('the company') is a private company limited by shares, incorporated and domiciled in England and Wales.  The address of the registered office is 26 Ellerbeck Court, Stokesley, Middlesbrough, TS9 5PT.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Pensions

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.4

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 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

3

 
Jan Bezemer & Sons Limited
 

 
Notes to the financial statements
Year ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
4
years

 
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:

Long-term leasehold property
-
10% straight line
Plant and machinery
-
15%/20% straight line
Motor vehicles
-
20% straight line

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

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

4

 
Jan Bezemer & Sons Limited
 

 
Notes to the financial statements
Year ended 31 December 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The company has no employees other than the directors, who did not receive any remuneration (2022: 21).



4.


Intangible assets




Goodwill

£



Cost


At 1 January 2023
200,000



At 31 December 2023

200,000



Amortisation


At 1 January 2023
200,000



At 31 December 2023

200,000



Net book value



At 31 December 2023
-



At 31 December 2022
-



5

 
Jan Bezemer & Sons Limited
 
 

Notes to the financial statements
Year ended 31 December 2023

5.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost 


At 1 January 2023
28,706
76,681
36,738
142,125


Additions
-
12,000
-
12,000


Disposals
-
(8,000)
(15,138)
(23,138)



At 31 December 2023

28,706
80,681
21,600
130,987



Depreciation


At 1 January 2023
6,744
61,803
36,736
105,283


Charge for the year
2,870
10,459
-
13,329


Disposals
-
(6,667)
(15,138)
(21,805)



At 31 December 2023

9,614
65,595
21,598
96,807



Net book value



At 31 December 2023
19,092
15,086
2
34,180



At 31 December 2022
21,962
14,878
2
36,842


6.


Fixed asset investments





Fixed asset investments

£



Cost


At 1 January 2023
994


Disposals
(994)



At 31 December 2023
-




6

 
Jan Bezemer & Sons Limited
 
 

Notes to the financial statements
Year ended 31 December 2023

7.


Debtors

2023
2022
£
£


Trade debtors
-
5,000

Amounts owed by group undertakings
42,529
-

Other debtors
68,296
162,813

Prepayments and accrued income
66,688
143,175

177,513
310,988



8.


Creditors: amounts falling due within one year

2023
2022
£
£

Trade creditors
7,096
97,193

Other creditors
-
2,798

Accruals and deferred income
28,558
190,666

35,654
290,657



9.


Controlling party

The company is a subsidiary of Carlton Power Limited by virtue of it holding 100% of the share capital.
The ultimate controlling entity is Carlton Energy Limited.
The registered office of Carlton Energy is 26 Ellerbeck Court, Stokesley, Middlesbrough, England, TS9 5PT.

 
7