Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30trueHolding company0false2022-10-01false0false 08389278 2022-10-01 2023-09-30 08389278 2021-10-01 2022-09-30 08389278 2023-09-30 08389278 2022-09-30 08389278 c:Director2 2022-10-01 2023-09-30 08389278 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08389278 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 08389278 d:ShareCapital 2023-09-30 08389278 d:ShareCapital 2022-09-30 08389278 d:SharePremium 2023-09-30 08389278 d:SharePremium 2022-09-30 08389278 d:RetainedEarningsAccumulatedLosses 2023-09-30 08389278 d:RetainedEarningsAccumulatedLosses 2022-09-30 08389278 c:FRS102 2022-10-01 2023-09-30 08389278 c:Audited 2022-10-01 2023-09-30 08389278 c:FullAccounts 2022-10-01 2023-09-30 08389278 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08389278 c:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08389278 2 2022-10-01 2023-09-30 08389278 6 2022-10-01 2023-09-30 08389278 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company registration number: 08389278







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023


BLUE BEAR SYSTEMS GROUP LIMITED






































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BLUE BEAR SYSTEMS GROUP LIMITED
REGISTERED NUMBER:08389278



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Unaudited
Note
£
£

Fixed assets
  

Investments
 4 
301,500
301,500

  
301,500
301,500

Current assets
  

Bank & cash balances
  
704,436
608,376

  
704,436
608,376

Creditors: amounts falling due within one year
  
(701,264)
(701,264)

Net current assets/(liabilities)
  
 
 
3,172
 
 
(92,888)

Total assets less current liabilities
  
304,672
208,612

  

Net assets
  
304,672
208,612


Capital and reserves
  

Called up share capital 
  
235
202

Share premium account
  
92,227
-

Profit and loss account
  
212,210
208,410

  
304,672
208,612


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 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 20 September 2024.




Y Patel
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


BLUE BEAR SYSTEMS GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

This is the first year that Blue Bear Systems Group Ltd has been audited, the comparative figures within the financial statements were unaudited. 

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

Interest income

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

 
2.3

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 reporting date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

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.

 
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.

Page 2

 


BLUE BEAR SYSTEMS GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 October 2022
301,500



At 30 September 2023
301,500





5.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.


6.


Controlling party

The ultimate controlling party is SAAB AB. The company's Registered Office and the address from which consolidated accounts can be obtained is SE-58188, Linkoping, Sweden. This is the largest group in which the company's accounts are consolidated.
The immediate parent is SAAB UK. The company's Registered Office and the address from which consolidated accounts can be obtained is Kinnaird House, 1 Pall Mall East, London, England, SW1Y 5AU. This is the smallest group in which the company's accounts are consolidated.


7.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2023 was unqualified.

The audit report was signed on 24 September 2024 by James Fox ACA FCCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 3