Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity12truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03387156 2023-01-01 2023-12-31 03387156 2022-01-01 2022-12-31 03387156 2023-12-31 03387156 2022-12-31 03387156 c:Director1 2023-01-01 2023-12-31 03387156 d:CurrentFinancialInstruments 2023-12-31 03387156 d:CurrentFinancialInstruments 2022-12-31 03387156 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03387156 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03387156 d:ShareCapital 2023-12-31 03387156 d:ShareCapital 2022-12-31 03387156 d:RetainedEarningsAccumulatedLosses 2023-12-31 03387156 d:RetainedEarningsAccumulatedLosses 2022-12-31 03387156 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 03387156 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 03387156 c:OrdinaryShareClass1 2023-01-01 2023-12-31 03387156 c:OrdinaryShareClass1 2023-12-31 03387156 c:OrdinaryShareClass1 2022-12-31 03387156 c:FRS102 2023-01-01 2023-12-31 03387156 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03387156 c:FullAccounts 2023-01-01 2023-12-31 03387156 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03387156 2 2023-01-01 2023-12-31 03387156 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 03387156














BEHRE DOLBEAR UK LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
BEHRE DOLBEAR UK LIMITED
REGISTERED NUMBER:03387156

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
333,293
568,385

Cash at bank and in hand
 5 
-
18,997

  
333,293
587,382

Creditors: amounts falling due within one year
 6 
(177,040)
(429,671)

Net current assets
  
 
 
156,253
 
 
157,711

Total assets less current liabilities
  
156,253
157,711

  

Net assets
  
156,253
157,711


Capital and reserves
  

Called up share capital 
 8 
300,000
300,000

Profit and loss account
  
(143,747)
(142,289)

  
156,253
157,711


Page 1

 
BEHRE DOLBEAR UK LIMITED
REGISTERED NUMBER:03387156

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 on 19 September 2024.




___________________________
Mr R Hansen
Director

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

Page 2

 
BEHRE DOLBEAR UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Behre Dolbear International Limited is a private company limited by shares incorporated in England and Wales. The registered number is 03387156. The registered office of the company is Henwood House, Henwood, Ashford, Kent. The principal place of business is Units 1&2, Metford, Evegate Business Park, Station Road, Smeeth, Ashford, Kent, TN25 6SX.

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

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'.

Page 3

 
BEHRE DOLBEAR UK LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Revenue

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

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

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.

Page 4

 
BEHRE DOLBEAR UK LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 2).

Page 5

 
BEHRE DOLBEAR UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Trade debtors
5,798
235,656

Amounts owed by group undertakings
317,728
323,002

Other debtors
-
20

Prepayments and accrued income
9,767
9,707

333,293
568,385



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
18,997



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Payments received on account
106,450
107,349

Trade creditors
30,024
153,955

Amounts owed to group undertakings
25,731
50,318

Other taxation and social security
-
400

Other creditors
10,710
108,900

Accruals and deferred income
4,125
8,749

177,040
429,671



7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
-
18,997




Financial assets measured at fair value through profit or loss comprise bank and cash balances.

Page 6

 
BEHRE DOLBEAR UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



300,000 (2022 - 300,000) Ordinary shares of £1.00 each
300,000
300,000



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £Nil (2022 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


10.
Ultimate parent undertaking and controlling party

At the balance sheet date, the immediate parent undertaking is Behre Dolbear Group Inc., a company incorporated in the United States of America. The registered address of the company is 6430, South Fiddler's Green Circle, Suite 250, Greenwood Village, Colorado, 80111, United States. 


Page 7