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THINKING BOARD EVALUATOR LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Thinking Board Evaluator Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is One, Glass Wharf, Bristol, United Kingdom, BS2 0ZX.
2.Accounting policies
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Basis of preparation of financial statements
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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.
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Cash and cash equivalents
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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.
The immediate and ultimate controlling party is Independent Audit Limited.
The accounts are included within the consolidated accounts of Independent Audit Limited which has a registered office address of One, Glass Wharf, Bristol, BS2 0ZX.
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