Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-26truetruefalse 15682500 2024-04-25 15682500 2024-04-26 2024-12-31 15682500 2023-01-01 2024-04-25 15682500 2024-12-31 15682500 c:Director1 2024-04-26 2024-12-31 15682500 d:ComputerEquipment 2024-04-26 2024-12-31 15682500 d:ComputerEquipment 2024-12-31 15682500 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-26 2024-12-31 15682500 d:CurrentFinancialInstruments 2024-12-31 15682500 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15682500 d:ShareCapital 2024-12-31 15682500 d:RetainedEarningsAccumulatedLosses 2024-12-31 15682500 c:OrdinaryShareClass1 2024-04-26 2024-12-31 15682500 c:OrdinaryShareClass1 2024-12-31 15682500 c:FRS102 2024-04-26 2024-12-31 15682500 c:AuditExempt-NoAccountantsReport 2024-04-26 2024-12-31 15682500 c:FullAccounts 2024-04-26 2024-12-31 15682500 c:PrivateLimitedCompanyLtd 2024-04-26 2024-12-31 15682500 e:PoundSterling 2024-04-26 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15682500









BRANDON CROTTY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
BRANDON CROTTY LTD
REGISTERED NUMBER: 15682500

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
4,276

  
4,276

Current assets
  

Debtors: amounts falling due within one year
 5 
22,767

Cash at bank and in hand
 6 
19,147

  
41,914

Creditors: amounts falling due within one year
 7 
(21,491)

Net current assets
  
 
 
20,423

Total assets less current liabilities
  
24,699

  

Net assets
  
24,699


Capital and reserves
  

Called up share capital 
 8 
1

Profit and loss account
  
24,698

  
24,699


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: 




Brandon Francis CROTTY
Page 1

 
BRANDON CROTTY LTD
REGISTERED NUMBER: 15682500
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

Director

Date: 8 April 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BRANDON CROTTY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Brandon Crotty Ltd ('the company') is a private limited by shares and is incorporated and domiciled in England. The address of its registered office is 71-75, Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ. The company's principal activities is management consultancy. The company was incorporated on 26 April 2024 and commenced to trade on 9 May 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

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.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.


Page 3

 
BRANDON CROTTY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

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%

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.

 
2.5

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.

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 4

 
BRANDON CROTTY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
4,375



At 31 December 2024

4,375



Depreciation


Charge for the period on owned assets
99



At 31 December 2024

99



Net book value



At 31 December 2024
4,276


5.


Debtors

2024
£


Trade debtors
22,767

22,767



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
19,147

19,147


Page 5

 
BRANDON CROTTY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
229

Other taxation and social security
13,595

Other creditors
3,167

Accruals and deferred income
4,500

21,491



8.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary  share of £1.00
1


On 26 Apr 2024, the company issued 1 Ordinary share of £1 each for cash at par.


9.


Related party transactions

At the period end the company owed £2,309 to the director.


10.


Controlling party

The ultimate controlling party was Brandon Francis Crotty.

 
Page 6