Caseware UK (AP4) 2023.0.135 2023.0.135 12023-04-01false1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12075053 2023-04-01 2024-03-31 12075053 2022-04-01 2023-03-31 12075053 2024-03-31 12075053 2023-03-31 12075053 c:Director1 2023-04-01 2024-03-31 12075053 d:OfficeEquipment 2023-04-01 2024-03-31 12075053 d:OfficeEquipment 2024-03-31 12075053 d:OfficeEquipment 2023-03-31 12075053 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12075053 d:CurrentFinancialInstruments 2024-03-31 12075053 d:CurrentFinancialInstruments 2023-03-31 12075053 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12075053 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12075053 d:ShareCapital 2024-03-31 12075053 d:ShareCapital 2023-03-31 12075053 d:RetainedEarningsAccumulatedLosses 2024-03-31 12075053 d:RetainedEarningsAccumulatedLosses 2023-03-31 12075053 c:FRS102 2023-04-01 2024-03-31 12075053 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12075053 c:FullAccounts 2023-04-01 2024-03-31 12075053 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12075053 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 12075053













James Bowers Education Ltd

Financial statements
Information for filing with the registrar

31 March 2024




 
James Bowers Education Ltd


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,884
2,216

  
1,884
2,216

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Bank and cash balances
  
151
256

  
251
356

Creditors: amounts falling due within one year
 6 
(205,097)
(185,597)

Net current liabilities
  
 
 
(204,846)
 
 
(185,241)

Total assets less current liabilities
  
(202,962)
(183,025)

  

Net liabilities
  
(202,962)
(183,025)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(203,062)
(183,125)

Shareholders' deficit
  
(202,962)
(183,025)


1

 
James Bowers Education Ltd

    
Balance sheet (continued)
At 31 March 2024

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 20 February 2025.




A J Bowers
Director

Registered number: 12075053
The notes on pages 3 to 5 form part of these financial statements. 

2

 
James Bowers Education Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

The company is a private company limited by shares, incorporated and domiciled in the United Kingdom. The registered office is The Spark, Draymans Way, Newcastle upon Tyne, NE4 5DE.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date the company had excess liabilities over assets. Having made due and careful enquiry the directors are of the opinion that the company, with the support of its shareholders, has adequate working capital to execute its operations over the next 12 months and continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

 
2.3

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
15%

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.

 
2.4

Financial instruments

Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


3.


Employees

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

3

 
James Bowers Education Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
4,255



At 31 March 2024

4,255



Depreciation


At 1 April 2023
2,039


Charge for the year
332



At 31 March 2024

2,371



Net book value



At 31 March 2024
1,884



At 31 March 2023
2,216


5.


Debtors

2024
2023
£
£


Other debtors
100
100

100
100



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
-
900

Amounts owed to related parties
199,998
180,798

Other creditors
3,899
3,899

Accruals
1,200
-

205,097
185,597


4

 
James Bowers Education Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

7.


Related party transactions

During the year, the company used a loan account to record amounts due to and from Cressbrook Developments Ltd. At the year end, the balance owed by the company to Cressbrook Developments Ltd was £199,998 (2023 - £180,798). The loan is unsecured, interest free and no fixed terms of repayment have been agreed.

 
5