Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false02023-04-01falseNo description of principal activity0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 4374132 2023-04-01 2024-03-31 4374132 2022-04-01 2023-03-31 4374132 2024-03-31 4374132 2023-03-31 4374132 c:Director1 2023-04-01 2024-03-31 4374132 c:Director2 2023-04-01 2024-03-31 4374132 d:CurrentFinancialInstruments 2024-03-31 4374132 d:CurrentFinancialInstruments 2023-03-31 4374132 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 4374132 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 4374132 d:ShareCapital 2024-03-31 4374132 d:ShareCapital 2023-03-31 4374132 d:RetainedEarningsAccumulatedLosses 2024-03-31 4374132 d:RetainedEarningsAccumulatedLosses 2023-03-31 4374132 c:FRS102 2023-04-01 2024-03-31 4374132 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 4374132 c:FullAccounts 2023-04-01 2024-03-31 4374132 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 4374132 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 4374132









THE NICHOLAS BOAS TRADING CO LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
THE NICHOLAS BOAS TRADING CO LTD
REGISTERED NUMBER: 4374132

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,267
383

Cash at bank and in hand
 5 
1,699
11,091

  
7,966
11,474

Creditors: amounts falling due within one year
 6 
(8,039)
(11,583)

Net current liabilities
  
 
 
(73)
 
 
(109)

Total assets less current liabilities
  
(73)
(109)

  

Net liabilities
  
(73)
(109)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(74)
(110)

  
(73)
(109)


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 profit and loss account 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 13 November 2024.




J R S Boas
K E Boas
Director
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
THE NICHOLAS BOAS TRADING CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Nicholas Boas Trading Co Ltd is a private company, limited by shares, incorporated in England and Wales, registration number 4374132. The registered office is 22 Mansfield Street, London, W1G 9NR.

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

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.

 
2.4

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 2

 
THE NICHOLAS BOAS TRADING CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

2024
2023
£
£


Trade debtors
110
-

Other debtors
6,157
383

6,267
383



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,699
11,091

1,699
11,091



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,171
5,132

Other creditors
-
1,054

Accruals and deferred income
1,868
5,397

8,039
11,583


Page 3

 
THE NICHOLAS BOAS TRADING CO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Controlling party

The company is wholly owned by The Nicholas Boas Charitable Trust, a registered charity No 1073559.

 
Page 4