Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31true2024-01-01falseNo description of principal activity66falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07603649 2024-01-01 2024-12-31 07603649 2023-01-01 2023-12-31 07603649 2024-12-31 07603649 2023-12-31 07603649 c:Director3 2024-01-01 2024-12-31 07603649 d:ComputerEquipment 2024-01-01 2024-12-31 07603649 d:ComputerEquipment 2023-12-31 07603649 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07603649 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 07603649 d:OtherPropertyPlantEquipment 2023-12-31 07603649 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07603649 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07603649 d:CurrentFinancialInstruments 2024-12-31 07603649 d:CurrentFinancialInstruments 2023-12-31 07603649 d:Non-currentFinancialInstruments 2024-12-31 07603649 d:Non-currentFinancialInstruments 2023-12-31 07603649 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07603649 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07603649 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 07603649 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 07603649 d:ShareCapital 2024-12-31 07603649 d:ShareCapital 2023-12-31 07603649 d:RetainedEarningsAccumulatedLosses 2024-12-31 07603649 d:RetainedEarningsAccumulatedLosses 2023-12-31 07603649 c:FRS102 2024-01-01 2024-12-31 07603649 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 07603649 c:FullAccounts 2024-01-01 2024-12-31 07603649 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07603649 e:PoundSterling 2024-01-01 2024-12-31 07603649 d:ComputerEquipment d:PriorPeriodIncreaseDecrease 2023-12-31 07603649 d:OtherPropertyPlantEquipment d:PriorPeriodErrorIncreaseDecrease 2023-12-31 07603649 d:PriorPeriodIncreaseDecrease 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 07603649










BERTHA DOCHOUSE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BERTHA DOCHOUSE LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Statement of financial position
 
 
2
Notes to the financial statements
 
 
3 - 6


 
BERTHA DOCHOUSE LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BERTHA DOCHOUSE LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bertha DocHouse Limited for the year ended 31 December 2024 which comprise  the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Bertha DocHouse Limited, as a body, in accordance with the terms of our engagement letter dated 31 August 2023Our work has been undertaken solely to prepare for your approval the financial statements of Bertha DocHouse Limited and state those matters that we have agreed to state to the Board of directors of Bertha DocHouse Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bertha DocHouse Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Bertha DocHouse Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bertha DocHouse Limited. You consider that Bertha DocHouse Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Bertha DocHouse Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  


BAGINSKY COHEN
CHARTERED ACCOUNTANTS
930 HIGH ROAD
LONDON
N12 9RT
28 February 2025
Page 1

 
BERTHA DOCHOUSE LIMITED
REGISTERED NUMBER: 07603649

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
18,587
25,737

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
463,284
474,859

Cash at bank and in hand
 6 
46,525
34,443

  
509,809
509,302

Creditors: amounts falling due within one year
 7 
(40,371)
(16,555)

NET CURRENT ASSETS
  
 
 
469,438
 
 
492,747

TOTAL ASSETS LESS CURRENT LIABILITIES
  
488,025
518,484

Creditors: amounts falling due after more than one year
 8 
(210,000)
-

  

NET ASSETS
  
278,025
518,484


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
277,925
518,384

  
278,025
518,484


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 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 28 February 2025.



E. WOOD
Director

Page 2

 
BERTHA DOCHOUSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.ACCOUNTING POLICIES

 
1.1

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 2).

The following principal accounting policies have been applied:

 
1.2

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.

 
1.3

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.

 
1.4

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.

Page 3

 
BERTHA DOCHOUSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.ACCOUNTING POLICIES (CONTINUED)


1.4
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
Web build
-
20%

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.

 
1.5

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.

 
1.6

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.

 
1.7

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.


2.



JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company’s accounting policies, which are described in note 1, management is required to make judgments, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).

Page 4

 
BERTHA DOCHOUSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


TANGIBLE FIXED ASSETS





Computer equipment
Web build
Total

£
£
£



COST OR VALUATION


At 1 January 2024
15,820
44,500
60,320



At 31 December 2024
15,820
44,500
60,320



DEPRECIATION


At 1 January 2024
14,083
20,500
34,583


Charge for the year on owned assets
1,150
6,000
7,150



At 31 December 2024
15,233
26,500
41,733



NET BOOK VALUE



At 31 December 2024
587
18,000
18,587



At 31 December 2023
1,737
24,000
25,737


5.


DEBTORS

2024
2023
£
£


Trade debtors
41,335
13,481

Prepayments and accrued income
421,949
461,378

463,284
474,859



6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
46,525
34,443


Page 5

 
BERTHA DOCHOUSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
19,516
6,422

Other taxation and social security
18,589
7,990

Accruals and deferred income
2,266
2,143

40,371
16,555



8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Amounts owed to group undertakings
210,000
-



9.


PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. Contributions totalling £nil (2023 - £nil) were payable to the fund at the balance sheet date.


10.


CONTROLLING PARTY

The parent company is Bertha UK Limited, a company incorporated in the United Kingdom. The ultimate controlling party is Bertha Foundation established in Switzerland.


Page 6