Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetrue02023-11-20falsefalseNo description of principal activity1 15294596 2023-11-19 15294596 2023-11-20 2024-06-30 15294596 2022-11-20 2023-11-19 15294596 2024-06-30 15294596 c:Director1 2023-11-20 2024-06-30 15294596 c:Director1 2024-06-30 15294596 c:RegisteredOffice 2023-11-20 2024-06-30 15294596 d:CurrentFinancialInstruments 2024-06-30 15294596 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 15294596 d:ShareCapital 2024-06-30 15294596 d:RetainedEarningsAccumulatedLosses 2024-06-30 15294596 c:FRS102 2023-11-20 2024-06-30 15294596 c:AuditExempt-NoAccountantsReport 2023-11-20 2024-06-30 15294596 c:FullAccounts 2023-11-20 2024-06-30 15294596 c:PrivateLimitedCompanyLtd 2023-11-20 2024-06-30 15294596 e:PoundSterling 2023-11-20 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 15294596







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 JUNE 2024


BUILT ENVIRONMENT OPTIMISATION UK LIMITED
































      





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BUILT ENVIRONMENT OPTIMISATION UK LIMITED
 


 
COMPANY INFORMATION


Director
H Amoyal (appointed 20 November 2023)




Registered number
15294596



Registered office
4th Floor 95 Gresham Street

London

EC2V 7AB




Accountants
Menzies LLP
Chartered Accountants

95 Gresham Street

London

EC2V 7AB





 


BUILT ENVIRONMENT OPTIMISATION UK LIMITED
REGISTERED NUMBER:15294596



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
34,149

Cash at bank and in hand
  
3,555

  
37,704

Creditors: amounts falling due within one year
 5 
(14,844)

Net current assets
  
 
 
22,860

Total assets less current liabilities
  
22,860

  

Net assets
  
22,860


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
22,760

  
22,860


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 period 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 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: 




H Amoyal
Director

Date: 11 March 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


BUILT ENVIRONMENT OPTIMISATION UK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS

1.


General information

Built Environment Optimisation UK Limited is a private company, limited by shares, registered in England and Wales, company registration number 15294596. The registered office is stated on the company information page. There is no principle place of business.
The company was incorporated and began trading on 20 November 2023. The accounts cover the short period ending 30 June 2024.

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

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. 

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 


BUILT ENVIRONMENT OPTIMISATION UK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS

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

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
34,049

Other debtors
100

34,149



5.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
2,289

Other taxation and social security
7,323

Other creditors
1,982

Accruals and deferred income
3,250

14,844


 
Page 3