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Registered number: 09168479














BEN MACINTYRE BOOKS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 MARCH 2024

 
BEN MACINTYRE BOOKS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 8


 
BEN MACINTYRE BOOKS LIMITED
REGISTERED NUMBER:09168479

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
42,219
16,140

Investments
 5 
3,755,293
2,247,227

  
3,797,512
2,263,367

Current assets
  

Debtors: amounts falling due within one year
 6 
39,911
1,751

Cash at bank and in hand
  
89,218
118,744

  
129,129
120,495

Creditors: amounts falling due within one year
 7 
(409,364)
(111,343)

Net current (liabilities)/assets
  
 
 
(280,235)
 
 
9,152

Total assets less current liabilities
  
3,517,277
2,272,519

Provisions for liabilities
  

Deferred tax
 8 
(145,800)
(32,218)

Net assets
  
3,371,477
2,240,301


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
 10 
3,371,377
2,240,201

  
3,371,477
2,240,301


Page 1

 
BEN MACINTYRE BOOKS LIMITED
REGISTERED NUMBER:09168479
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 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 6 October 2024.




B Macintyre
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Ben MacIntyre Books Limited is a limited liability company incorporated in England and Wales with it's registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of book writing.

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

Turnover

Turnover 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. Turnover 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

Turnover 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

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 provided on the following basis:

Office equipment
-
25% reducing balance

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 the Statement of Comprehensive Income.

Page 3

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

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.

 
2.8

Interest income

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

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 4

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
28,016


Additions
40,150



At 31 March 2024

68,166



Depreciation


At 1 April 2023
11,875


Charge for the year on owned assets
14,072



At 31 March 2024

25,947



Net book value



At 31 March 2024
42,219



At 31 March 2023
16,140


5.


Fixed asset investments





Listed investments

£



Market value


At 1 April 2023
2,247,227


Additions
1,279,083


Disposals
(194,378)


Revaluations
423,361



At 31 March 2024
3,755,293




Page 6

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Other debtors
-
1,751

Prepayments and accrued income
39,911
-

39,911
1,751



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Taxation and social security
402,027
102,153

Other creditors
1,362
3,745

Accruals and deferred income
5,975
5,445

409,364
111,343



8.


Deferred taxation




2024


£






At beginning of year
(32,218)


Charged to profit or loss
(113,582)



At end of year
(145,800)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Deferred tax on unrealised gains on investments
(145,800)
(32,218)

Page 7

 
BEN MACINTYRE BOOKS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



85 Ordinary share shares of £1 each
85
85
5  Ordinary B shares shares of £1 each
5
5
5 Ordinary C shares shares of £1 each
5
5
5 Ordinary D shares shares of £1 each
5
5

100

100



10.


Reserves

Profit and loss account

Included in profit and loss reserves are unrealised profits amounting to £437,400 (2023 - £137,348) which are not distributable.

 
Page 8