Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-3011No description of principal activity2023-05-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetruefalse 11331381 2023-05-01 2024-04-30 11331381 2022-05-01 2023-04-30 11331381 2024-04-30 11331381 2023-04-30 11331381 c:Director1 2023-05-01 2024-04-30 11331381 d:CurrentFinancialInstruments 2024-04-30 11331381 d:CurrentFinancialInstruments 2023-04-30 11331381 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11331381 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11331381 d:ShareCapital 2024-04-30 11331381 d:ShareCapital 2023-04-30 11331381 d:RetainedEarningsAccumulatedLosses 2024-04-30 11331381 d:RetainedEarningsAccumulatedLosses 2023-04-30 11331381 c:OrdinaryShareClass1 2023-05-01 2024-04-30 11331381 c:OrdinaryShareClass1 2024-04-30 11331381 c:OrdinaryShareClass1 2023-04-30 11331381 c:FRS102 2023-05-01 2024-04-30 11331381 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11331381 c:FullAccounts 2023-05-01 2024-04-30 11331381 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11331381 6 2023-05-01 2024-04-30 11331381 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11331381














BOARDWALK ESTATE LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
BOARDWALK ESTATE LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
BOARDWALK ESTATE LTD
REGISTERED NUMBER:11331381

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
184,944
191,648

Cash at bank and in hand
  
13,205
12,538

  
198,149
204,186

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(105,639)
(91,845)

Net current assets
  
 
 
92,510
 
 
112,341

  

Net assets
  
92,510
112,341


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
92,508
112,339

  
92,510
112,341


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 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 3 February 2025.




D Habib
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
BOARDWALK ESTATE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Boardwalk Estate is a limited liability company registered in England and Wales. its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, (Entrance via Davies Street), London, W1J 3NB.
The principal activity of the company during the period was that of director services.
 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the period exclusive of trade discounts and excluding value added tax.
Revenue is recognised when the service is provided.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2

 
BOARDWALK ESTATE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

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 reporting date in the countries where the Company operates and generates income.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
 

 
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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
BOARDWALK ESTATE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Listed investments

£





Additions
4,360


Disposals
(4,360)



At 30 April 2024
-




Page 4

 
BOARDWALK ESTATE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Trade debtors
184,434
191,138

Other debtors
510
510

184,944
191,648



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,900
-

Other taxation and social security
-
530

Other creditors
97,839
89,334

Accruals and deferred income
3,900
1,981

105,639
91,845



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1 each
2
2


 
Page 5