Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-3100No description of principal activityfalse2024-01-0111falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08306216 2024-01-01 2024-12-31 08306216 2023-01-01 2023-12-31 08306216 2024-12-31 08306216 2023-12-31 08306216 c:Director2 2024-01-01 2024-12-31 08306216 c:RegisteredOffice 2024-01-01 2024-12-31 08306216 d:FurnitureFittings 2024-01-01 2024-12-31 08306216 d:FurnitureFittings 2024-12-31 08306216 d:FurnitureFittings 2023-12-31 08306216 d:OfficeEquipment 2024-01-01 2024-12-31 08306216 d:OfficeEquipment 2024-12-31 08306216 d:OfficeEquipment 2023-12-31 08306216 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08306216 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08306216 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 08306216 d:Goodwill 2024-01-01 2024-12-31 08306216 d:Goodwill 2024-12-31 08306216 d:Goodwill 2023-12-31 08306216 d:CurrentFinancialInstruments 2024-12-31 08306216 d:CurrentFinancialInstruments 2023-12-31 08306216 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08306216 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08306216 d:ShareCapital 2024-12-31 08306216 d:ShareCapital 2023-12-31 08306216 d:RetainedEarningsAccumulatedLosses 2024-12-31 08306216 d:RetainedEarningsAccumulatedLosses 2023-12-31 08306216 c:FRS102 2024-01-01 2024-12-31 08306216 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08306216 c:FullAccounts 2024-01-01 2024-12-31 08306216 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08306216 d:Goodwill d:OwnedIntangibleAssets 2024-01-01 2024-12-31 08306216 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-01-01 2024-12-31 08306216 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 08306216







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED






































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BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


 
COMPANY INFORMATION


Director
M. J. Lowe 




Registered number
08306216



Registered office
14 Vickers Drive South
Brooklands Industrial Park

Weybridge

KT13 0YX




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 6


 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
REGISTERED NUMBER:08306216



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
43,191
73,898

  
43,191
73,898

Current assets
  

Debtors: amounts falling due within one year
 6 
3,566
1,025

Cash at bank and in hand
  
39,054
41,095

  
42,620
42,120

Creditors: amounts falling due within one year
 7 
(47,077)
(78,742)

Net current liabilities
  
 
 
(4,457)
 
 
(36,622)

Total assets less current liabilities
  
38,734
37,276

  

Net assets
  
38,734
37,276


Capital and reserves
  

Allotted, called up and fully paid share capital
  
80
80

Profit and loss account
  
38,654
37,196

  
38,734
37,276


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 by: 


M. J. Lowe
Director

Date: 21 March 2025

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


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

1.


General information

Britannia Row Productions Training Limited is a private company, limited by shares and incorporated in England and Wales. The address of the registered office and also trading address is 14 Vickers Drive South, Brooklands Industrial Park, Weybridge, KT13 0YX.

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 Company continued operating on a very low overhead in 2024 and focused on internal training at connected company - Britannia Row Productions Limited.  The Board will revisit external training activities at an appropriate future date when there is an increase in demand from potential external students.
The Director is confident that the Company can continue operations at a low overhead for at least the next 12 months.  Due to continued support from the Board and the increase to net assets from £37,276 in 2023 to £38,734 in 2024, the Director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

 
2.3

Turnover

Turnover from the provision of training courses is recognised as tuition is provided to the extent that is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. 

 The estimated useful lives range as follows:

Online courses
-
5 years straight line 
Intangibles
-
5 years straight line

Page 2

 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


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

2.Accounting policies (continued)

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33%
straight line
Equipment
-
33%
straight line

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.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
 
 
2.7

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

Page 3

 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


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

2.Accounting policies (continued)

  
2.8

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 monthly 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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Comprehensive Income within 'other operating income'.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.


3.


Employees




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

Page 4

 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


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

4.


Intangible assets




Online courses
Intangible assets
Total

£
£
£



Cost


At 1 January 2024
152,287
52,380
204,667



At 31 December 2024

152,287
52,380
204,667



Amortisation


At 1 January 2024
78,681
52,088
130,769


Charge for the year
30,457
250
30,707



At 31 December 2024

109,138
52,338
161,476



Net book value



At 31 December 2024
43,149
42
43,191



At 31 December 2023
73,606
292
73,898




5.


Tangible fixed assets





Fixtures and fittings
Equipment
Total

£
£
£



Cost 


At 1 January 2024
3,004
1,739
4,743



At 31 December 2024

3,004
1,739
4,743



Depreciation


At 1 January 2024
3,004
1,739
4,743



At 31 December 2024

3,004
1,739
4,743



Net book value



At 31 December 2024
-
-
-



At 31 December 2023
-
-
-

Page 5

 


BRITANNIA ROW PRODUCTIONS TRAINING LIMITED
 


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

6.


Debtors

2024
2023
£
£


Prepayments and accrued income
3,566
1,025

3,566
1,025



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
533
852

Other taxation and social security
112
1,358

Accruals and deferred income
46,432
76,532

47,077
78,742


 
Page 6