Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activitytrue02023-10-01false0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10531096 2023-10-01 2024-09-30 10531096 2022-10-01 2023-09-30 10531096 2024-09-30 10531096 2023-09-30 10531096 c:Director4 2023-10-01 2024-09-30 10531096 c:Director7 2023-10-01 2024-09-30 10531096 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 10531096 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 10531096 d:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 10531096 d:CurrentFinancialInstruments 2024-09-30 10531096 d:CurrentFinancialInstruments 2023-09-30 10531096 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10531096 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10531096 d:RetainedEarningsAccumulatedLosses 2024-09-30 10531096 d:RetainedEarningsAccumulatedLosses 2023-09-30 10531096 c:FRS102 2023-10-01 2024-09-30 10531096 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10531096 c:FullAccounts 2023-10-01 2024-09-30 10531096 c:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 10531096 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-10-01 2024-09-30 10531096 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 10531096










BROADS TOURISM LIMITED
Trading as Visit the Broads
(A company limited by guarantee)




UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BROADS TOURISM LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 10531096

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
4,200
4,800

  
4,200
4,800

Current assets
  

Debtors: amounts falling due within one year
 5 
8,405
9,376

Cash at bank and in hand
  
33,527
32,100

  
41,932
41,476

Creditors: amounts falling due within one year
 6 
(31,498)
(34,712)

Net current assets
  
 
 
10,434
 
 
6,764

Total assets less current liabilities
  
14,634
11,564

  

Net assets
  
14,634
11,564


Capital and reserves
  

Profit and loss account
  
14,634
11,564

  
14,634
11,564


Page 1

 
BROADS TOURISM LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 10531096
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 income statement 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 Sparrow
................................................
N Richards
Director
Director


Date: 3 April 2025
Date:3 April 2025

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

Page 2

 
BROADS TOURISM LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Broads Tourism Limited is a private company limited by guarantee and incorporated in England and Wales, registration number 10531096. The registered office is 1st Floor, Prospect House, Rouen Road, Norwich, Norfolk, NR1 1RE.

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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Turnover

Turnover is recognised to the extent that it 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. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

Page 3

 
BROADS TOURISM LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

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:

App software
-
10
years

 
2.4

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.

 
2.5

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.

 
2.6

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 4

 
BROADS TOURISM LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




App software

£



Cost


At 1 October 2023
6,000



At 30 September 2024

6,000



Amortisation


At 1 October 2023
1,200


Charge for the year on owned assets
600



At 30 September 2024

1,800



Net book value



At 30 September 2024
4,200



At 30 September 2023
4,800



Page 5

 
BROADS TOURISM LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
7,115
8,135

Prepayments and accrued income
1,290
1,241

8,405
9,376



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
4,122
4,280

Accruals and deferred income
27,376
30,432

31,498
34,712




7.


Company status

The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1.00 towards the assets of the company in the event of liquidation.

 
Page 6