Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30trueNo description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-04-2500false 14826218 2023-04-24 14826218 2023-04-25 2024-04-30 14826218 2022-04-25 2023-04-24 14826218 2024-04-30 14826218 c:Director1 2023-04-25 2024-04-30 14826218 d:CurrentFinancialInstruments 2024-04-30 14826218 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14826218 d:ShareCapital 2024-04-30 14826218 d:RetainedEarningsAccumulatedLosses 2024-04-30 14826218 c:FRS102 2023-04-25 2024-04-30 14826218 c:AuditExempt-NoAccountantsReport 2023-04-25 2024-04-30 14826218 c:FullAccounts 2023-04-25 2024-04-30 14826218 c:PrivateLimitedCompanyLtd 2023-04-25 2024-04-30 14826218 e:PoundSterling 2023-04-25 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14826218









BEDARRA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2024

 
BEDARRA LIMITED
REGISTERED NUMBER: 14826218

BALANCE SHEET
AS AT 30 APRIL 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
  
1

Cash at bank and in hand
  
1,742

  
1,743

Creditors: amounts falling due within one year
  
(1,891)

Net current (liabilities)/assets
  
 
 
(148)

Total assets less current liabilities
  
(148)

  

Net (liabilities)/assets
  
(148)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(149)

  
(148)


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 period 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 29 January 2025.




Richard Abrahams
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BEDARRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Bedarra Limited is a private company, limited by shares, registered in England and Wales (registration number: 14826218). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 2

 
BEDARRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

 
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.

 
2.7

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 Company has no employees other than the directors, who did not receive any remuneration.


4.


Debtors

2024
£


Called up share capital not paid
1

1

Page 3

 
BEDARRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.Debtors (continued)



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
1,742

1,742



6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
541

Accruals and deferred income
1,350

1,891


 
Page 4