Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01falseNo description of principal activity129falsetruefalse 08526806 2023-01-01 2023-12-31 08526806 2022-01-01 2022-12-31 08526806 2023-12-31 08526806 2022-12-31 08526806 c:Director1 2023-01-01 2023-12-31 08526806 d:MotorVehicles 2023-01-01 2023-12-31 08526806 d:MotorVehicles 2023-12-31 08526806 d:MotorVehicles 2022-12-31 08526806 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08526806 d:ComputerEquipment 2023-01-01 2023-12-31 08526806 d:ComputerEquipment 2023-12-31 08526806 d:ComputerEquipment 2022-12-31 08526806 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08526806 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08526806 d:CurrentFinancialInstruments 2023-12-31 08526806 d:CurrentFinancialInstruments 2022-12-31 08526806 d:Non-currentFinancialInstruments 2023-12-31 08526806 d:Non-currentFinancialInstruments 2022-12-31 08526806 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08526806 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08526806 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 08526806 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 08526806 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 08526806 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-12-31 08526806 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 08526806 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 08526806 d:ShareCapital 2023-12-31 08526806 d:ShareCapital 2022-12-31 08526806 d:RetainedEarningsAccumulatedLosses 2023-12-31 08526806 d:RetainedEarningsAccumulatedLosses 2022-12-31 08526806 c:FRS102 2023-01-01 2023-12-31 08526806 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08526806 c:FullAccounts 2023-01-01 2023-12-31 08526806 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08526806 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 08526806



 
 
 
 
CONFERENCE BADGES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
REGISTERED NUMBER:08526806

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
74,215
1,694

  
74,215
1,694

Current assets
  

Stocks
  
37,720
54,815

Debtors: amounts falling due within one year
 5 
95,992
163,769

Cash at bank and in hand
  
412,292
386,876

  
546,004
605,460

Creditors: amounts falling due within one year
 6 
(202,145)
(201,872)

Net current assets
  
 
 
343,859
 
 
403,588

Total assets less current liabilities
  
418,074
405,282

Creditors: amounts falling due after more than one year
  
-
(33,422)

Net assets
  
418,074
371,860


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
417,974
371,760

  
418,074
371,860


Page 1

 
REGISTERED NUMBER:08526806
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 18 February 2025.





M Thompson
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Conference Badges Limited is incorporated and domiciled in England and Wales.  The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP and the principal place of business is Unit 10, Ashway Centre, Elm Crescent, Kingston, Surrey, KT2 6HH.

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

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 3

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

  
2.4

Pensions

The company makes contributions to external pension schemes on behalf of certain employees.  The funds of any such scheme are administered by trustees and are independent of the company.  Contributions are charged to the profit and loss account in the year in which they become payable.

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
straight line
Computer equipment
-
25%
on 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.

  
2.6

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.
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.

Page 4

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

  
2.8

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.

 
2.9

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 12 (2022 - 9).

Page 5

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
-
21,841
21,841


Additions
97,260
-
97,260



At 31 December 2023

97,260
21,841
119,101



Depreciation


At 1 January 2023
-
20,147
20,147


Charge for the year on owned assets
24,315
424
24,739



At 31 December 2023

24,315
20,571
44,886



Net book value



At 31 December 2023
72,945
1,270
74,215



At 31 December 2022
-
1,694
1,694


5.


Debtors

2023
2022
£
£


Trade debtors
92,794
111,235

Other debtors
3,198
52,534

95,992
163,769


Page 6

 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
-
10,000

Trade creditors
38,825
62,025

Corporation tax
98,122
70,189

Other taxation and social security
62,423
54,633

Accruals and deferred income
2,775
5,025

202,145
201,872



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
-
33,422



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
-
10,000

Amounts falling due 1-2 years

Bank loans
-
10,000

Amounts falling due 2-5 years

Bank loans
-
23,422

-
43,422


 
Page 7