Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30true2022-12-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07834507 2022-12-01 2023-11-30 07834507 2021-12-01 2022-11-30 07834507 2023-11-30 07834507 2022-11-30 07834507 c:CompanySecretary1 2022-12-01 2023-11-30 07834507 c:Director1 2022-12-01 2023-11-30 07834507 c:RegisteredOffice 2022-12-01 2023-11-30 07834507 d:MotorVehicles 2022-12-01 2023-11-30 07834507 d:MotorVehicles 2023-11-30 07834507 d:MotorVehicles 2022-11-30 07834507 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07834507 d:ComputerEquipment 2022-12-01 2023-11-30 07834507 d:ComputerEquipment 2023-11-30 07834507 d:ComputerEquipment 2022-11-30 07834507 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07834507 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07834507 d:CurrentFinancialInstruments 2023-11-30 07834507 d:CurrentFinancialInstruments 2022-11-30 07834507 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 07834507 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 07834507 d:ShareCapital 2023-11-30 07834507 d:ShareCapital 2022-11-30 07834507 d:RetainedEarningsAccumulatedLosses 2023-11-30 07834507 d:RetainedEarningsAccumulatedLosses 2022-11-30 07834507 c:FRS102 2022-12-01 2023-11-30 07834507 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07834507 c:FullAccounts 2022-12-01 2023-11-30 07834507 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07834507 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 07834507







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


ALAN BRAZIL LIMITED






































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ALAN BRAZIL LIMITED
 


 
COMPANY INFORMATION


Director
Alan Brazil 




Company secretary
Jill Brazil



Registered number
07834507



Registered office
1 West India Quay
Apartment 1610

Canary Wharf

London

E14 4EF




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


ALAN BRAZIL LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


ALAN BRAZIL LIMITED
REGISTERED NUMBER:07834507



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

As restated
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,340
9,175

  
7,340
9,175

Current assets
  

Cash at bank and in hand
  
325,838
313,387

  
325,838
313,387

Creditors: amounts falling due within one year
 5 
(117,830)
(100,760)

Net current assets
  
 
 
208,008
 
 
212,627

Total assets less current liabilities
  
215,348
221,802

  

Net assets
  
215,348
221,802


Capital and reserves
  

Called up share capital 
  
180
180

Profit and loss account
  
215,168
221,622

  
215,348
221,802


Page 1

 


ALAN BRAZIL LIMITED
REGISTERED NUMBER:07834507


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

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 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 by: 




Alan Brazil
Director

Date: 26 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


ALAN BRAZIL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Alan Brazil 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 company has no principle place of business.
The presentation currency of the financial statements is 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 turnover can be reliably measured. Turnover is generated by presenting for sports talkshows and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

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 reporting date in the countries where the Company operates and generates income.

 
2.4

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, using both straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
Reducing balance
Computer equipment
-
25%
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.

Page 3

 


ALAN BRAZIL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 2 (2022 - 2).


4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
40,000
575
40,575



At 30 November 2023

40,000
575
40,575



Depreciation


At 1 December 2022
30,825
575
31,400


Charge for the year on owned assets
1,835
-
1,835



At 30 November 2023

32,660
575
33,235



Net book value



At 30 November 2023
7,340
-
7,340

Page 4

 


ALAN BRAZIL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
48,585
45,100

Other taxation and social security
32,305
27,164

Other creditors
32,240
22,835

Accruals and deferred income
4,700
5,661

117,830
100,760



6.


Prior year adjustment

The accounts contain a prior year adjustment, correcting an error in the level of IR35 payroll expense previously included in the Financial Statements to 30 November 2022. The impact of the adjustment made is as follows:
i) A reduction in cost of sales of £52,000, an increase in corporation tax charge of £9,880, resulting in an increase in
profit and the profit and loss reserve of £42,120;
ii) A reduction in the directors loan accounts of £52,000; and an increase in corporation tax payable of £9,880.


7.


Transactions with directors

At the year end, the company owes the director £29,540 (2022: £22,835). This amount is considered to be interest-free and repayable on demand.

 
Page 5