Acorah Software Products - Accounts Production 16.0.110 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05416732 Bvrio UK Limited Professor Benito Mueller Mr Pedro Moura Costa Mr Kishan Kumarsingh Professor Benito Mueller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05416732 2022-12-31 05416732 2023-12-31 05416732 2023-01-01 2023-12-31 05416732 frs-core:CurrentFinancialInstruments 2023-12-31 05416732 frs-core:ComputerEquipment 2023-12-31 05416732 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05416732 frs-core:ComputerEquipment 2022-12-31 05416732 frs-core:PlantMachinery 2023-12-31 05416732 frs-core:PlantMachinery 2023-01-01 2023-12-31 05416732 frs-core:PlantMachinery 2022-12-31 05416732 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05416732 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 05416732 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05416732 frs-bus:SmallEntities 2023-01-01 2023-12-31 05416732 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05416732 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05416732 frs-bus:Director1 2023-01-01 2023-12-31 05416732 frs-bus:Director2 2023-01-01 2023-12-31 05416732 frs-bus:Director3 2023-01-01 2023-12-31 05416732 frs-bus:Director4 2023-01-01 2023-12-31 05416732 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 05416732 frs-countries:EnglandWales 2023-01-01 2023-12-31 05416732 2021-12-31 05416732 2022-12-31 05416732 2022-01-01 2022-12-31 05416732 frs-core:CurrentFinancialInstruments 2022-12-31 05416732 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 05416732
Oxford Climate Policy
Unaudited Financial Statements
For The Year Ended 31 December 2023
Potts & Co
Accountancy and Business Advice
6 Jacobs Yard
Middle Barton
Oxfordshire
OX7 7BY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05416732
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,063 1,730
1,063 1,730
CURRENT ASSETS
Debtors 5 10,449 10,341
Cash at bank and in hand 75,951 80,104
86,400 90,445
Creditors: Amounts Falling Due Within One Year 6 (70,343 ) (65,414 )
NET CURRENT ASSETS (LIABILITIES) 16,057 25,031
TOTAL ASSETS LESS CURRENT LIABILITIES 17,120 26,761
NET ASSETS 17,120 26,761
Income and Expenditure Account 17,120 26,761
MEMBERS' FUNDS 17,120 26,761
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Professor Benito Mueller
Director
29/10/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Oxford Climate Policy is a private company, limited by guarantee, incorporated in England & Wales, registered number 05416732 . The registered office is 139 Cumnor Hill, Oxford, OX2 9JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% straight line
Computer Equipment 33.3% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 12,618 4,964 17,582
As at 31 December 2023 12,618 4,964 17,582
Depreciation
As at 1 January 2023 12,484 3,368 15,852
Provided during the period 134 533 667
As at 31 December 2023 12,618 3,901 16,519
Net Book Value
As at 31 December 2023 - 1,063 1,063
As at 1 January 2023 134 1,596 1,730
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 291 291
Other debtors 10,158 10,050
10,449 10,341
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,507 4,251
Other creditors 66,836 53,254
Taxation and social security - 7,909
70,343 65,414
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3