Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-313false32023-01-01The principal activity is that of a holding companyfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13448888 2023-01-01 2023-12-31 13448888 2022-01-01 2022-12-31 13448888 2023-12-31 13448888 2022-12-31 13448888 c:CompanySecretary1 2023-01-01 2023-12-31 13448888 c:Director3 2023-01-01 2023-12-31 13448888 c:Director4 2023-01-01 2023-12-31 13448888 c:Director5 2023-01-01 2023-12-31 13448888 c:RegisteredOffice 2023-01-01 2023-12-31 13448888 d:CurrentFinancialInstruments 2023-12-31 13448888 d:CurrentFinancialInstruments 2022-12-31 13448888 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13448888 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13448888 d:ShareCapital 2023-12-31 13448888 d:ShareCapital 2022-12-31 13448888 d:SharePremium 2023-12-31 13448888 d:SharePremium 2022-12-31 13448888 d:RetainedEarningsAccumulatedLosses 2023-12-31 13448888 d:RetainedEarningsAccumulatedLosses 2022-12-31 13448888 c:FRS102 2023-01-01 2023-12-31 13448888 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13448888 c:FullAccounts 2023-01-01 2023-12-31 13448888 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13448888 2 2023-01-01 2023-12-31 13448888 6 2023-01-01 2023-12-31 13448888 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 13448888







 
BROCELIANDE HOLDING LIMITED
FINANCIAL STATEMENTS
 
FOR THE YEAR ENDED 31 DECEMBER 2023

 
BROCELIANDE HOLDING LIMITED
 

COMPANY INFORMATION


Directors
H. P. Manisty 
T. J. Rosser 
E. W. Fellows 




Company secretary
Octopus Company Secretarial Services Limited
6th Floor
33 Holborn
London
EC1N 2HT


Registered number
13448888



Registered office
6th Floor 33 Holborn
London

EC1N 2HT





 
BROCELIANDE HOLDING LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
BROCELIANDE HOLDING LIMITED
REGISTERED NUMBER: 13448888

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
7,118,755
6,533,958

Current assets
  

Debtors
 5 
388,342
412,799

Cash at bank and in hand
  
358,212
291,322

  
746,554
704,121

Creditors: amounts falling due within one year
 6 
(537,214)
(266,268)

Net current assets
  
 
 
209,340
 
 
437,853

Net assets
  
7,328,095
6,971,811


Capital and reserves
  

Allotted, called up and fully paid share capital
  
69,829
69,829

Share premium account
  
6,913,061
6,913,061

Profit and loss account
  
345,205
(11,079)

Equity shareholder's funds
  
7,328,095
6,971,811


Page 1

 
BROCELIANDE HOLDING LIMITED
REGISTERED NUMBER: 13448888

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 the member has 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 Directors’ Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
20 September 2024.




T. J. Rosser
Director

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

Page 2

 
BROCELIANDE HOLDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Broceliande Holding Limited (company number: 13448888), having its registered office and principal place of business at 6th Floor 33 Holborn, London, EC1N 2HT, is a private company limited by shares incorporated in England and Wales.

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

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
2.4

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation 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.

Page 3

 
BROCELIANDE HOLDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

Financial instruments

Basic financial assets

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 and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 4

 
BROCELIANDE HOLDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies
Loans to associates
Total

£
£
£



Cost or valuation


At 1 January 2023
651,590
5,882,368
6,533,958


Additions
-
395,361
395,361


Revaluations
-
189,436
189,436



At 31 December 2023
651,590
6,467,165
7,118,755




Page 5

 
BROCELIANDE HOLDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£

Amounts due within one year

Amounts owed by group undertakings
388,030
401,399

Other debtors
312
11,400

388,342
412,799



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
388,521
-

Corporation tax
106,164
-

Accruals and deferred income
42,529
266,268

537,214
266,268



7.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33 from disclosing transactions with members of the same group that are wholly owned.


Page 6