Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-310Provision of administration servicesfalse2023-08-010The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetruefalse 09488019 2023-08-01 2024-07-31 09488019 2022-08-01 2023-07-31 09488019 2024-07-31 09488019 2023-07-31 09488019 c:Director1 2023-08-01 2024-07-31 09488019 d:OfficeEquipment 2023-08-01 2024-07-31 09488019 d:OfficeEquipment 2024-07-31 09488019 d:OfficeEquipment 2023-07-31 09488019 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 09488019 d:ComputerEquipment 2023-08-01 2024-07-31 09488019 d:ComputerEquipment 2024-07-31 09488019 d:ComputerEquipment 2023-07-31 09488019 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 09488019 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 09488019 d:CurrentFinancialInstruments 2024-07-31 09488019 d:CurrentFinancialInstruments 2023-07-31 09488019 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09488019 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09488019 d:ShareCapital 2024-07-31 09488019 d:ShareCapital 2023-07-31 09488019 d:RetainedEarningsAccumulatedLosses 2024-07-31 09488019 d:RetainedEarningsAccumulatedLosses 2023-07-31 09488019 c:OrdinaryShareClass1 2023-08-01 2024-07-31 09488019 c:OrdinaryShareClass1 2024-07-31 09488019 c:OrdinaryShareClass1 2023-07-31 09488019 c:FRS102 2023-08-01 2024-07-31 09488019 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09488019 c:FullAccounts 2023-08-01 2024-07-31 09488019 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09488019 2 2023-08-01 2024-07-31 09488019 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09488019









BRANGAENE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
BRANGAENE LIMITED
REGISTERED NUMBER: 09488019

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
3,204
3,104

  
3,204
3,104

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
100,784
91,742

Cash at bank and in hand
  
149,800
134,678

  
250,584
226,420

Creditors: amounts falling due within one year
 6 
(31,827)
(9,183)

NET CURRENT ASSETS
  
 
 
218,757
 
 
217,237

NET ASSETS
  
221,961
220,341


CAPITAL AND RESERVES
  

Called up share capital 
 7 
1
1

Profit and loss account
  
221,960
220,340

  
221,961
220,341


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.

Page 1

 
BRANGAENE LIMITED
REGISTERED NUMBER: 09488019
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Sylvain Van De Weyer
Director

Date: 14 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BRANGAENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


GENERAL INFORMATION

Brangaene Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
The Company's functional and presentational currency is GBP.

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 comprises revenue recognised by the Company in respect of management and administration services provided during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the services are provided.

 
2.3

INTEREST INCOME

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

 
2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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.

Page 3

 
BRANGAENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.6
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Computer equipment
-
25%

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.

 
2.7

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.

 
2.8

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.

 
2.9

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).

Page 4

 
BRANGAENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


TANGIBLE FIXED ASSETS





Office equipment
Computer equipment
Total

£
£
£



COST


At 1 August 2023
8,402
11,874
20,276


Additions
-
1,512
1,512



At 31 July 2024

8,402
13,386
21,788



DEPRECIATION


At 1 August 2023
8,402
8,770
17,172


Charge for the year on owned assets
-
1,412
1,412



At 31 July 2024

8,402
10,182
18,584



NET BOOK VALUE



At 31 July 2024
-
3,204
3,204



At 31 July 2023
-
3,104
3,104


5.


DEBTORS

2024
2023
£
£

Amounts owed by group undertakings
20,298
12,000

Other debtors
65,425
65,000

Prepayments and accrued income
15,061
14,742

100,784
91,742


Page 5

 
BRANGAENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
22,262
3,600

Amounts owed to group undertakings
5,000
-

Other taxation and social security
1,165
2,383

Accruals and deferred income
3,400
3,200

31,827
9,183


Other creditors include contributions of £NIL (2023 - £NIL) payable to the Company's defined contribution pension scheme at the balance sheet date.


7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 6