Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01truefalseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07230417 2023-05-01 2024-04-30 07230417 2022-05-01 2023-04-30 07230417 2024-04-30 07230417 2023-04-30 07230417 c:Director1 2023-05-01 2024-04-30 07230417 d:FurnitureFittings 2023-05-01 2024-04-30 07230417 d:FurnitureFittings 2024-04-30 07230417 d:FurnitureFittings 2023-04-30 07230417 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07230417 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 07230417 d:OfficeEquipment 2023-05-01 2024-04-30 07230417 d:OfficeEquipment 2024-04-30 07230417 d:OfficeEquipment 2023-04-30 07230417 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07230417 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 07230417 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07230417 d:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 07230417 d:CurrentFinancialInstruments 2024-04-30 07230417 d:CurrentFinancialInstruments 2023-04-30 07230417 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07230417 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07230417 d:ShareCapital 2024-04-30 07230417 d:ShareCapital 2023-04-30 07230417 d:RetainedEarningsAccumulatedLosses 2024-04-30 07230417 d:RetainedEarningsAccumulatedLosses 2023-04-30 07230417 c:FRS102 2023-05-01 2024-04-30 07230417 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07230417 c:FullAccounts 2023-05-01 2024-04-30 07230417 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07230417 2 2023-05-01 2024-04-30 07230417 6 2023-05-01 2024-04-30 07230417 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 07230417









BEEHIVE & BROOKLAND LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BEEHIVE & BROOKLAND LTD
REGISTERED NUMBER: 07230417

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,465
6,284

Investments
 5 
100,000
100,000

  
105,465
106,284

Current assets
  

Stocks
 6 
4,250
3,850

Debtors: amounts falling due within one year
 7 
16,344
32,967

Cash at bank and in hand
 8 
173,432
108,186

  
194,026
145,003

Creditors: amounts falling due within one year
 9 
(39,310)
(48,493)

Net current assets
  
 
 
154,716
 
 
96,510

Total assets less current liabilities
  
260,181
202,794

  

Net assets
  
260,181
202,794


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
260,081
202,694

  
260,181
202,794


Page 1

 
BEEHIVE & BROOKLAND LTD
REGISTERED NUMBER: 07230417
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 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 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 20 January 2025.




L G Raphael
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Beehive & Brookland Ltd is a private company limited by shares. The Company is incorporated in England & Wales and its registered address is 27 Beehive Lane, Ilford, Essex, IG1 3RG. The registered company number is 07230417.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

Page 3

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Reducing balance
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 profit or loss.

Page 4

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

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

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

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.

 
2.11

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.

 
2.12

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.

Page 5

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.13

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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 6

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

2024
2023
£
£

Wages and salaries
24,622
24,094

Social security costs
483
-

Cost of defined contribution scheme
24,000
40,000

49,105
64,094


The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Director and employees
3
3


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
2,501
27,500
30,001


Additions
-
950
950



At 30 April 2024

2,501
28,450
30,951



Depreciation


At 1 May 2023
1,619
22,098
23,717


Charge for the year on owned assets
220
462
682


Charge for the year on financed assets
-
1,087
1,087



At 30 April 2024

1,839
23,647
25,486



Net book value



At 30 April 2024
662
4,803
5,465



At 30 April 2023
882
5,402
6,284

Page 7

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
100,000



At 30 April 2024
100,000





6.


Stocks

2024
2023
£
£

Finished goods and goods for resale
4,250
3,850

4,250
3,850



7.


Debtors

2024
2023
£
£


Trade debtors
500
500

Other debtors
15,844
32,467

16,344
32,967



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
173,432
108,186

173,432
108,186


Page 8

 
BEEHIVE & BROOKLAND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
18,269
16,449

Other taxation and social security
155
76

Other creditors
14,586
25,919

Accruals and deferred income
6,300
6,049

39,310
48,493


 
Page 9