Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31falsetruefalseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-011false 12957791 2023-04-01 2024-03-31 12957791 2022-04-01 2023-03-31 12957791 2024-03-31 12957791 2023-03-31 12957791 c:Director1 2023-04-01 2024-03-31 12957791 d:CurrentFinancialInstruments 2024-03-31 12957791 d:CurrentFinancialInstruments 2023-03-31 12957791 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12957791 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12957791 d:ShareCapital 2024-03-31 12957791 d:ShareCapital 2023-03-31 12957791 d:RetainedEarningsAccumulatedLosses 2024-03-31 12957791 d:RetainedEarningsAccumulatedLosses 2023-03-31 12957791 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12957791 c:OrdinaryShareClass1 2024-03-31 12957791 c:FRS102 2023-04-01 2024-03-31 12957791 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12957791 c:FullAccounts 2023-04-01 2024-03-31 12957791 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12957791 6 2023-04-01 2024-03-31 12957791 e:PoundSterling 2023-04-01 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel1 2023-04-01 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel1 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel2 2023-04-01 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel2 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel3 2023-04-01 2024-03-31 12957791 d:EntityControlledByKeyManagementPersonnel3 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12957791









BRAVER INVESTMENT GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BRAVER INVESTMENT GROUP LIMITED
REGISTERED NUMBER: 12957791

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
231,312
231,312

  
231,312
231,312

  

Creditors: amounts falling due within one year
 5 
(243,216)
(235,947)

Net current liabilities
  
 
 
(243,216)
 
 
(235,947)

  

Net liabilities
  
(11,904)
(4,635)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(12,004)
(4,735)

  
(11,904)
(4,635)


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 21 March 2025.




G Braverman
Director

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

Page 1

 
BRAVER INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Braver Investment Group Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, United Kingdom, UB8 2FX. 
The company specialises in investment activities.

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

Going concern

The financial statements have been prepared on a going concern basis, despite the company reporting net current liabilities of £243,216 (2023 - £235,947). Included within creditors are loans totalling £243,216 (2023 - £235,947) from related undertakings who have confirmed that they will not seek repayment of the loans until such time as the company has sufficient working capital. On this basis the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

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.

 
2.4

Associates and joint ventures

Associates and joint ventures are held at cost less impairment.

 
2.5

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 1 (2023 - 1).

Page 2

 
BRAVER INVESTMENT GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Unlisted investments
Total

£
£
£
£



Cost


At 1 April 2023
72,554
25
158,733
231,312



At 31 March 2024
72,554
25
158,733
231,312





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to related undertakings
243,216
235,947

243,216
235,947



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



7.


Related party transactions

Included within amounts owed to related undertakings is an amount owed to Gama Healthcare Corporation Limited of £231,212 (2023 - £231,212), a company with a common director.
 
Included within amounts owed to related undertakings is an amount of £9,627 (2023 - £4,735) owed to Gama Healthcare Ltd, a company with a common director.
 
Included within amounts owed to related undertakings is an amount of £2,377 (2023 - £Nil) owed to Braver Property Group Limited, a company with a common director.


8.


Controlling party

The ultimate controlling party of the company is the director, by virtue of his shareholding.

 
Page 3