Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01false32falsetruefalse 10580948 2023-01-01 2023-12-31 10580948 2022-02-01 2022-12-31 10580948 2023-12-31 10580948 2022-12-31 10580948 c:Director1 2023-01-01 2023-12-31 10580948 d:OfficeEquipment 2023-01-01 2023-12-31 10580948 d:OfficeEquipment 2023-12-31 10580948 d:OfficeEquipment 2022-12-31 10580948 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 10580948 d:ComputerEquipment 2023-01-01 2023-12-31 10580948 d:ComputerEquipment 2023-12-31 10580948 d:ComputerEquipment 2022-12-31 10580948 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 10580948 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 10580948 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 10580948 d:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 10580948 d:CurrentFinancialInstruments 2023-12-31 10580948 d:CurrentFinancialInstruments 2022-12-31 10580948 d:Non-currentFinancialInstruments 2023-12-31 10580948 d:Non-currentFinancialInstruments 2022-12-31 10580948 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10580948 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10580948 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 10580948 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 10580948 d:ShareCapital 2023-12-31 10580948 d:ShareCapital 2022-12-31 10580948 d:RetainedEarningsAccumulatedLosses 2023-12-31 10580948 d:RetainedEarningsAccumulatedLosses 2022-12-31 10580948 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 10580948 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 10580948 c:OrdinaryShareClass1 2023-01-01 2023-12-31 10580948 c:OrdinaryShareClass1 2023-12-31 10580948 c:OrdinaryShareClass1 2022-12-31 10580948 c:OrdinaryShareClass2 2023-01-01 2023-12-31 10580948 c:OrdinaryShareClass2 2023-12-31 10580948 c:OrdinaryShareClass2 2022-12-31 10580948 c:FRS102 2023-01-01 2023-12-31 10580948 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10580948 c:FullAccounts 2023-01-01 2023-12-31 10580948 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10580948 2 2023-01-01 2023-12-31 10580948 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-01-01 2023-12-31 10580948 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 10580948














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

 
BEHRE DOLBEAR INTERNATIONAL LIMITED
REGISTERED NUMBER:10580948

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note

Fixed assets
  

Intangible assets
 4 
58,589
74,945

Tangible assets
 5 
2,892
3,696

  
61,481
78,641

Current assets
  

Debtors: amounts falling due within one year
 6 
176,758
224,353

Cash at bank and in hand
 7 
189,210
83,151

  
365,968
307,504

Creditors: amounts falling due within one year
 8 
(382,747)
(310,133)

Net current liabilities
  
 
 
(16,779)
 
 
(2,629)

Total assets less current liabilities
  
44,702
76,012

Creditors: amounts falling due after more than one year
 9 
(40,880)
(61,320)

  

Net assets
  
£3,822
£14,692


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
3,722
14,592

  
£3,822
£14,692


Page 1

 
BEHRE DOLBEAR INTERNATIONAL LIMITED
REGISTERED NUMBER:10580948

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 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 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 9 form part of these financial statements.

Page 2

 
BEHRE DOLBEAR INTERNATIONAL 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 company registration number is 10580948. The registered office address is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business address 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 INTERNATIONAL 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Pensions

Defined contribution pension plan

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.

Page 4

 
BEHRE DOLBEAR INTERNATIONAL LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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, as follows.

Depreciation is provided on the following basis:

Office equipment
-
20%
straight line
Computer equipment
-
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.

 
2.10

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.

 
2.11

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.

Page 5

 
BEHRE DOLBEAR INTERNATIONAL LIMITED
 

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

2.Accounting policies (continued)

 
2.12

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.

 
2.13

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.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.14

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 2).

Page 6

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

4.


Intangible assets




Franchise



Cost


At 1 January 2023
81,760



At 31 December 2023

81,760



Amortisation


At 1 January 2023
6,815


Charge for the year on owned assets
16,356



At 31 December 2023

23,171



Net book value



At 31 December 2023
£58,589



At 31 December 2022
£74,945




5.


Tangible fixed assets





Office equipment
Computer equipment
Total



Cost or valuation


At 1 January 2023
2,885
1,147
4,032



At 31 December 2023

2,885
1,147
4,032



Depreciation


At 1 January 2023
246
90
336


Charge for the year on owned assets
588
216
804



At 31 December 2023

834
306
1,140



Net book value



At 31 December 2023
£2,051
£841
£2,892



At 31 December 2022
£2,639
£1,057
£3,696

Page 7

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

6.


Debtors

2023
2022


Trade debtors
124,790
35,932

Other debtors
22,910
127,776

Prepayments and accrued income
27,291
59,300

Tax recoverable
1,767
1,345

£176,758
£224,353



7.


Cash and cash equivalents

2023
2022

Cash at bank and in hand
189,210
83,151

£189,210
£83,151



8.


Creditors: Amounts falling due within one year

2023
2022

Payments received on account
9,222
34,355

Trade creditors
213,602
172,530

Corporation tax
55,660
24,322

Other taxation and social security
1,958
1,094

Other creditors
67,099
55,088

Accruals and deferred income
35,206
22,744

£382,747
£310,133



9.


Creditors: Amounts falling due after more than one year

2023
2022

Other creditors
£40,880
£61,320


Page 8

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

10.


Financial instruments

2023
2022

Financial assets


Financial assets measured at fair value through profit or loss
£189,210
£83,151




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


11.


Share capital

2023
2022
Allotted, called up and fully paid



50 (2022 - 50) Ordinary shares of £1.00 each
50
50
50 (2022 - 50) A Ordinary shares of £1.00 each
50
50

£100

£100



12.


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 £309.54 (31 December 2022 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


Page 9