Caseware UK (AP4) 2023.0.135 2023.0.135 falseNo description of principal activity2023-05-01false00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11287189 2023-05-01 2024-04-30 11287189 2022-05-01 2023-04-30 11287189 2024-04-30 11287189 2023-04-30 11287189 c:Director1 2023-05-01 2024-04-30 11287189 d:FreeholdInvestmentProperty 2023-05-01 2024-04-30 11287189 d:FreeholdInvestmentProperty 2024-04-30 11287189 d:FreeholdInvestmentProperty 2023-04-30 11287189 d:CurrentFinancialInstruments 2024-04-30 11287189 d:CurrentFinancialInstruments 2023-04-30 11287189 d:Non-currentFinancialInstruments 2024-04-30 11287189 d:Non-currentFinancialInstruments 2023-04-30 11287189 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11287189 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11287189 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 11287189 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 11287189 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 11287189 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-04-30 11287189 d:ShareCapital 2024-04-30 11287189 d:ShareCapital 2023-04-30 11287189 d:RetainedEarningsAccumulatedLosses 2024-04-30 11287189 d:RetainedEarningsAccumulatedLosses 2023-04-30 11287189 c:FRS102 2023-05-01 2024-04-30 11287189 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11287189 c:FullAccounts 2023-05-01 2024-04-30 11287189 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 11287189










BOTIACH LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2024

 
BOTIACH LTD
Registered number: 11287189

Balance sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
613,201
571,870

  
613,201
571,870

Current assets
  

Cash at bank and in hand
 5 
387
752

  
387
752

Creditors: amounts falling due within one year
 6 
(289,341)
(232,424)

Net current liabilities
  
 
 
(288,954)
 
 
(231,672)

Total assets less current liabilities
  
324,247
340,198

Creditors: amounts falling due after more than one year
 7 
(356,396)
(356,396)

  

Net liabilities
  
(32,149)
(16,198)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(32,249)
(16,298)

  
(32,149)
(16,198)


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 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2025.


Page 1

 
BOTIACH LTD
Registered number: 11287189
    
Balance sheet (continued)
As at 30 April 2024


Mr I Dym
Director

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

Page 2

 
BOTIACH LTD
 
 
 
Notes to the financial statements
For the Year Ended 30 April 2024

1.


General information

Botiach Ltd is a private company limited by shares and registered in England and Wales. The registered
address is 38 Moundfield Road, London, N16 6DT.

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

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

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

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

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 3

 
BOTIACH LTD
 
 
 
Notes to the financial statements
For the Year Ended 30 April 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
571,870


Additions at cost
41,331



At 30 April 2024
613,201

The 2024 valuations were made by the directors, on an open market value for existing use basis.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
613,201
571,870

613,201
571,870


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
388
750

388
750



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
288,621
231,704

Accruals and deferred income
720
720

289,341
232,424


Page 4

 
BOTIACH LTD
 
 
 
Notes to the financial statements
For the Year Ended 30 April 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
356,396
356,396

356,396
356,396


The following liabilities were secured:

2024
2023
£
£



Bank loans
356,396
356,396

356,396
356,396

Details of security provided:

Bank loans are secured by way of fixed charge over the company's property.


8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
356,396
356,396

356,396
356,396


 
Page 5