Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31truefalse2023-02-0100trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06489910 2023-02-01 2024-01-31 06489910 2022-02-01 2023-01-31 06489910 2024-01-31 06489910 2023-01-31 06489910 c:Director1 2023-02-01 2024-01-31 06489910 d:CurrentFinancialInstruments 2024-01-31 06489910 d:CurrentFinancialInstruments 2023-01-31 06489910 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 06489910 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 06489910 d:ShareCapital 2024-01-31 06489910 d:ShareCapital 2023-01-31 06489910 d:RetainedEarningsAccumulatedLosses 2024-01-31 06489910 d:RetainedEarningsAccumulatedLosses 2023-01-31 06489910 c:OrdinaryShareClass1 2023-02-01 2024-01-31 06489910 c:OrdinaryShareClass1 2024-01-31 06489910 c:OrdinaryShareClass1 2023-01-31 06489910 c:FRS102 2023-02-01 2024-01-31 06489910 c:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 06489910 c:FullAccounts 2023-02-01 2024-01-31 06489910 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 06489910 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06489910









BRISKHAM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
BRISKHAM LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRISKHAM LIMITED
FOR THE YEAR ENDED 31 JANUARY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Briskham Limited for the year ended 31 January 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Briskham Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Briskham Limited and state those matters that we have agreed to state to the director of Briskham Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Briskham Limited and its director for our work or for this report. 

It is your duty to ensure that Briskham Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Briskham Limited. You consider that Briskham Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Briskham Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Peters Elworthy & Moore
 
Chartered Accountants
  
Cambridge
 
Date: 
30 January 2025
Page 1

 
BRISKHAM LIMITED
REGISTERED NUMBER: 06489910

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
147,966
20,450

Cash at bank and in hand
  
2,527
5,593

  
150,493
26,043

Creditors: amounts falling due within one year
 5 
(142,918)
(19,075)

NET CURRENT ASSETS
  
 
 
7,575
 
 
6,968

  

NET ASSETS
  
7,575
6,968


CAPITAL AND RESERVES
  

Called up share capital 
 6 
1
1

Profit and loss account
  
7,574
6,967

  
7,575
6,968


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 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 by: 




N Becker
Director

Date: 30 January 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BRISKHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


GENERAL INFORMATION

The Company is a private company limited by shares and incorporated in England and Wales.  Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.  
Briskham Limited is a wholly owned subsidiary of Wetherby Hills Limited, a company registered in the British Virgin Islands.
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 services supplied and expenditure recharged during the year, exclusive of Value Added Tax.  Turnover is measured as the fair value of the consideration received or receivable, and is recognised in the Profit and Loss Account in the period to which it relates.

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


 
2.4

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.

 
2.5

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 3

 
BRISKHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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 director, who did not receive any remuneration (2023 - £NIL).


4.


DEBTORS

2024
2023
£
£


Trade debtors
19,989
20,450

Other debtors
127,977
-

147,966
20,450



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
2,260
15,444

Accruals and deferred income
140,658
3,631

142,918
19,075



6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023 - 1) Ordinary share of £1
1
1


 
Page 4