Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseHoldign company44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12157472 2023-04-01 2024-03-31 12157472 2022-04-01 2023-03-31 12157472 2024-03-31 12157472 2023-03-31 12157472 c:Director2 2023-04-01 2024-03-31 12157472 d:CurrentFinancialInstruments 2024-03-31 12157472 d:CurrentFinancialInstruments 2023-03-31 12157472 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12157472 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12157472 d:ShareCapital 2024-03-31 12157472 d:ShareCapital 2023-03-31 12157472 d:SharePremium 2024-03-31 12157472 d:SharePremium 2023-03-31 12157472 d:RetainedEarningsAccumulatedLosses 2024-03-31 12157472 d:RetainedEarningsAccumulatedLosses 2023-03-31 12157472 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12157472 c:OrdinaryShareClass1 2024-03-31 12157472 c:OrdinaryShareClass1 2023-03-31 12157472 c:OrdinaryShareClass2 2023-04-01 2024-03-31 12157472 c:OrdinaryShareClass2 2024-03-31 12157472 c:OrdinaryShareClass2 2023-03-31 12157472 c:OrdinaryShareClass3 2023-04-01 2024-03-31 12157472 c:OrdinaryShareClass3 2024-03-31 12157472 c:OrdinaryShareClass3 2023-03-31 12157472 c:OrdinaryShareClass4 2023-04-01 2024-03-31 12157472 c:OrdinaryShareClass4 2024-03-31 12157472 c:OrdinaryShareClass4 2023-03-31 12157472 c:OrdinaryShareClass5 2023-04-01 2024-03-31 12157472 c:OrdinaryShareClass5 2024-03-31 12157472 c:OrdinaryShareClass5 2023-03-31 12157472 c:FRS102 2023-04-01 2024-03-31 12157472 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12157472 c:FullAccounts 2023-04-01 2024-03-31 12157472 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12157472 6 2023-04-01 2024-03-31 12157472 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12157472






BGD UK GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










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BGD UK GROUP LIMITED
REGISTERED NUMBER:12157472

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
654,884
654,884

  
654,884
654,884

Current assets
  

Debtors: amounts falling due within one year
 5 
1,476
1,476

Cash at bank and in hand
 6 
685
775

  
2,161
2,251

Creditors: amounts falling due within one year
 7 
(318,660)
(334,170)

Net current liabilities
  
 
 
(316,499)
 
 
(331,919)

Total assets less current liabilities
  
338,385
322,965

  

Net assets
  
338,385
322,965


Capital and reserves
  

Called up share capital 
 8 
253
253

Share premium account
  
99,950
99,950

Profit and loss account
  
238,182
222,762

  
338,385
322,965


Page 1

 
BGD UK GROUP LIMITED
REGISTERED NUMBER:12157472
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 income and retained earnings 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 by: 

G Dark
Director

Date: 24 December 2024

Page 2

 
BGD UK GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

BGD UK Group Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is Suite 1 Gowers Farm, Tumblers Green, Braintree, England, CM77 8AZ.
The principal activity has continued to be that of a holding company.

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

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

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:

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.

 
2.4

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.

Page 3

 
BGD UK GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
654,884



At 31 March 2024
654,884




Page 4

 
BGD UK GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Other debtors
1,080
1,080

Prepayments and accrued income
396
396

1,476
1,476



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
685
775

685
775



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
313,661
333,450

Other taxation and social security
3,859
-

Accruals and deferred income
1,140
720

318,660
334,170


Page 5

 
BGD UK GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 (2023 - 200) Ordinary shares of £1.00 each
200
200
50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
1 (2023 - 1) Non-voting B share of £1.00
1
1
1 (2023 - 1) Non-voting C share of £1.00
1
1
1 (2023 - 1) Non-voting D share of £1.00
1
1

253

253



9.


Related party transactions

The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.

 
Page 6