Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity21The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falsefalsetruefalse 04427075 2023-05-01 2024-04-30 04427075 2022-05-01 2023-04-30 04427075 2024-04-30 04427075 2023-04-30 04427075 c:Director1 2023-05-01 2024-04-30 04427075 d:OfficeEquipment 2023-05-01 2024-04-30 04427075 d:OfficeEquipment 2024-04-30 04427075 d:OfficeEquipment 2023-04-30 04427075 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04427075 d:CurrentFinancialInstruments 2024-04-30 04427075 d:CurrentFinancialInstruments 2023-04-30 04427075 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04427075 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04427075 d:ShareCapital 2024-04-30 04427075 d:ShareCapital 2023-04-30 04427075 d:RetainedEarningsAccumulatedLosses 2024-04-30 04427075 d:RetainedEarningsAccumulatedLosses 2023-04-30 04427075 c:FRS102 2023-05-01 2024-04-30 04427075 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04427075 c:FullAccounts 2023-05-01 2024-04-30 04427075 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04427075 2 2023-05-01 2024-04-30 04427075 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 04427075










BERGLAND STEVENS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BERGLAND STEVENS LIMITED
REGISTERED NUMBER: 04427075

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 5 
270
338

Current assets
  

Current asset investments
  
1,002,399
-

Cash at bank and in hand
 6 
363,956
1,366,242

Creditors: amounts falling due within one year
 7 
(64,629)
(41,161)

Net current assets
  
 
 
1,301,726
 
 
1,325,081

  

Net assets
  
1,301,996
1,325,419


Capital and reserves
  

Called up share capital 
  
500
500

Profit and loss account
  
1,301,496
1,324,919

  
1,301,996
1,325,419


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 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: 




................................................
John Stevens
Director

Date: 4 April 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BERGLAND STEVENS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Bergland Stevens Limited is a private limited company, incorporated in England and Wales.
The registered office is The Pinnacle, 150 Midsummer Boulevard, Milton Keynes, MK9 1LZ.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%

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.

 
2.4

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.

 
2.5

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.

Page 2

 
BERGLAND STEVENS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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 directors, during the year was 1 (2023 - 2).


4.


Taxation

At 30 April 2024 the Company has property business tax losses carried forward amounting to £48,061 (2023 - £65,706).


5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
1,870



At 30 April 2024

1,870



Depreciation


At 1 May 2023
1,532


Charge for the year on owned assets
68



At 30 April 2024

1,600



Net book value



At 30 April 2024
270



At 30 April 2023
338

Page 3

 
BERGLAND STEVENS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
363,956
1,366,242



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
61,969
38,384

Accruals and deferred income
2,660
2,777

64,629
41,161



8.


Related party transactions

At the balance sheet date the Company owed the Director £61,969 (2023: £29,594) by way of an interest free current account.

 
Page 4