Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-0122truefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02792915 2023-04-01 2024-03-31 02792915 2022-04-01 2023-03-31 02792915 2024-03-31 02792915 2023-03-31 02792915 c:Director2 2023-04-01 2024-03-31 02792915 d:CurrentFinancialInstruments 2024-03-31 02792915 d:CurrentFinancialInstruments 2023-03-31 02792915 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02792915 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02792915 d:ShareCapital 2024-03-31 02792915 d:ShareCapital 2023-03-31 02792915 d:RetainedEarningsAccumulatedLosses 2024-03-31 02792915 d:RetainedEarningsAccumulatedLosses 2023-03-31 02792915 c:FRS102 2023-04-01 2024-03-31 02792915 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02792915 c:FullAccounts 2023-04-01 2024-03-31 02792915 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02792915 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 02792915







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


BEAMS LIMITED






































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BEAMS LIMITED
REGISTERED NUMBER:02792915



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
19,360
12,263

Cash at bank and in hand
  
30,778
26,209

  
50,138
38,472

Creditors: amounts falling due within one year
 5 
(31,965)
(24,777)

Net current assets
  
 
 
18,173
 
 
13,695

Total assets less current liabilities
  
18,173
13,695

  

Net assets
  
18,173
13,695


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
8,173
3,695

  
18,173
13,695


Page 1

 


BEAMS LIMITED
REGISTERED NUMBER:02792915


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 17 September 2024.




R H Threlfall
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


BEAMS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Beams Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements in the Pound Sterling (£).

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Page 3

 


BEAMS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees



The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
2
2


4.


Debtors

2024
2023
£
£


Trade debtors
18,824
11,729

Prepayments and accrued income
536
534

19,360
12,263



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
20,071
18,000

Other taxation and social security
6,228
-

Accruals and deferred income
5,666
6,777

31,965
24,777


 
Page 4