Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31truefalseNo description of principal activitytrue02023-01-010The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11600463 2023-01-01 2023-12-31 11600463 2022-01-01 2022-12-31 11600463 2023-12-31 11600463 2022-12-31 11600463 c:Director3 2023-01-01 2023-12-31 11600463 d:CurrentFinancialInstruments 2023-12-31 11600463 d:CurrentFinancialInstruments 2022-12-31 11600463 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11600463 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11600463 d:ShareCapital 2023-12-31 11600463 d:ShareCapital 2022-12-31 11600463 d:SharePremium 2023-12-31 11600463 d:SharePremium 2022-12-31 11600463 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11600463 c:OrdinaryShareClass1 2023-12-31 11600463 c:OrdinaryShareClass1 2022-12-31 11600463 c:FRS102 2023-01-01 2023-12-31 11600463 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11600463 c:FullAccounts 2023-01-01 2023-12-31 11600463 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11600463 d:Subsidiary1 2023-01-01 2023-12-31 11600463 d:Subsidiary1 1 2023-01-01 2023-12-31 11600463 6 2023-01-01 2023-12-31 11600463 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11600463










BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED
REGISTERED NUMBER: 11600463

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
3,869,740
3,255,740

  
3,869,740
3,255,740

Creditors: amounts falling due within one year
 6 
(3,836,740)
(3,222,740)

Net current assets
  
 
 
33,000
 
 
33,000

Total assets less current liabilities
  
33,001
33,001

  

Net assets
  
33,001
33,001


Capital and reserves
  

Called up share capital 
 7 
1
1

Share premium account
  
33,000
33,000

  
33,001
33,001


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 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 by: 

W K D Laxton
Director

Date: 19 September 2024

Page 1

 
BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Berkshire Western Bayswater Holdings Limited is a private company, limited by shares, registered in England and Wales. Its registered and trading address is 2 Babmaes Street, London, SW1Y 6HD.

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 presentation currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1. 
The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements for the Company have been prepared on a going concern basis. The Company did not trade during the year and had net assets of £33,001 at the date of the Statement of Financial Position. 
After reviewing the Company's forecasts and projections the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least the next twelve months following approval of these financial statements. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

 
2.6

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 non-puttable ordinary shares.


3.


Employees

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

Page 2

 
BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Berkshire Western Bayswater Limited
2 Babmaes Street, London, SW1Y 6HD
Ordinary
100%


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
3,856,740
3,242,740

Called up share capital not paid
13,000
13,000

3,869,740
3,255,740



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
120,000
120,000

Amounts owed to group undertakings
3,660,240
3,046,240

Other creditors
56,500
56,500

3,836,740
3,222,740


Other loans relate to loans payable to the Directors which are interest free and repayable on demand. 

Page 3

 
BERKSHIRE WESTERN BAYSWATER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £0.001- each
1
1



8.


Related party transactions

Advantage has been taken by the Company of the exemptions provided by Section 33.1A of FRS 102 not
to disclose group transactions because it is a wholly owned subsidiary of a company preparing consolidated accounts.


9.


Controlling party

The immediate parent company is Western Heritable (Star) Limited and the ultimate parent company is Mactaggart Heritable Limited, both of which are registered in England and Wales. Mactaggart Heritable Limited produces consolidated financial statements that are available to the public, from Registrar of Companies at Companies House. 
There is no single ultimate controlling party.

Page 4