Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3142023-01-01falsefalsefalseHolding company4trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14171380 2023-01-01 2023-12-31 14171380 2022-06-14 2022-12-31 14171380 2023-12-31 14171380 2022-12-31 14171380 c:Director1 2023-01-01 2023-12-31 14171380 d:CurrentFinancialInstruments 2023-12-31 14171380 d:CurrentFinancialInstruments 2022-12-31 14171380 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14171380 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 14171380 d:ShareCapital 2023-12-31 14171380 d:ShareCapital 2022-12-31 14171380 d:SharePremium 2023-12-31 14171380 d:SharePremium 2022-12-31 14171380 d:RetainedEarningsAccumulatedLosses 2023-12-31 14171380 d:RetainedEarningsAccumulatedLosses 2022-12-31 14171380 c:FRS102 2023-01-01 2023-12-31 14171380 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 14171380 c:FullAccounts 2023-01-01 2023-12-31 14171380 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 14171380 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14171380










CBE CAPITAL PARTICIPATIONS 2 LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
CBE CAPITAL PARTICIPATIONS 2 LTD
REGISTERED NUMBER: 14171380

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
4,289,636
3,572

Current assets
  

Debtors: amounts falling due within one year
 5 
2,800
2,800

  
2,800
2,800

Creditors: amounts falling due within one year
 6 
(11,946)
(6,852)

Net current liabilities
  
 
 
(9,146)
 
 
(4,052)

Total assets less current liabilities
  
4,280,490
(480)

  

Net assets/(liabilities)
  
4,280,490
(480)


Capital and reserves
  

Called up share capital 
  
6,000
3,000

Share premium account
  
4,286,636
-

Profit and loss account
  
(12,146)
(3,480)

  
4,280,490
(480)


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 period 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.



 

Page 1

 
CBE CAPITAL PARTICIPATIONS 2 LTD
REGISTERED NUMBER: 14171380
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Dr G. M. Toth-Feher, Lord of Kennal
Director

Date: 26 March 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
CBE CAPITAL PARTICIPATIONS 2 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

CBE Capital Participations 2 Ltd is a private company, limited by shares, incorporated and registered in England and Wales. The company's registered office is 4 St James's Place, London, SW1A 1NP, United Kingdom. The company's registered number is 14171380.
The principal activity of the company during the period was a holding company.
The company's functional and presentational currency is pound sterling, rounded to the nearest £1.

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

Associates and joint ventures

Investments in associates and joint ventures are held at cost less impairment.

 
2.3

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.

 
2.4

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 period was 4 (2022 - 4).

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CBE CAPITAL PARTICIPATIONS 2 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2023
3,572


Additions
4,286,064



At 31 December 2023
4,289,636





5.


Debtors

2023
2022
£
£


Called up share capital not paid
2,800
2,800



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
6,326
-

Other creditors
280
3,852

Accruals and deferred income
5,340
3,000

11,946
6,852



7.


Related party transactions

Included in other creditors is an amount of £280 (2022: £280) owed to CBE Capital Ltd, a company owned by a common shareholder in relation to company formation fees paid on CBE Capital Participation 2 Ltd's behalf on incorporation. 

 
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