Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activity2023-10-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03846917 2023-10-01 2024-09-30 03846917 2022-10-01 2023-09-30 03846917 2024-09-30 03846917 2023-09-30 03846917 c:Director1 2023-10-01 2024-09-30 03846917 d:FurnitureFittings 2023-10-01 2024-09-30 03846917 d:FurnitureFittings 2024-09-30 03846917 d:FurnitureFittings 2023-09-30 03846917 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03846917 d:ComputerEquipment 2023-10-01 2024-09-30 03846917 d:ComputerEquipment 2024-09-30 03846917 d:ComputerEquipment 2023-09-30 03846917 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03846917 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03846917 d:CurrentFinancialInstruments 2024-09-30 03846917 d:CurrentFinancialInstruments 2023-09-30 03846917 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03846917 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03846917 d:ShareCapital 2024-09-30 03846917 d:ShareCapital 2023-09-30 03846917 d:RetainedEarningsAccumulatedLosses 2024-09-30 03846917 d:RetainedEarningsAccumulatedLosses 2023-09-30 03846917 c:FRS102 2023-10-01 2024-09-30 03846917 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03846917 c:FullAccounts 2023-10-01 2024-09-30 03846917 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03846917 2 2023-10-01 2024-09-30 03846917 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 03846917









BEN LIVINGSTONE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BEN LIVINGSTONE LIMITED
REGISTERED NUMBER: 03846917

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,265
8,134

  
7,265
8,134

Current assets
  

Stocks
  
1,277
2,680

Debtors: amounts falling due within one year
 5 
5,948
7,330

Cash at bank and in hand
 6 
26,882
59,500

  
34,107
69,510

Creditors: amounts falling due within one year
 7 
(14,026)
(18,725)

Net current assets
  
 
 
20,081
 
 
50,785

Total assets less current liabilities
  
27,346
58,919

  

Net assets
  
27,346
58,919


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
27,344
58,917

  
27,346
58,919


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 on 23 April 2025.




B Livingstone
Page 1

 
BEN LIVINGSTONE LIMITED
REGISTERED NUMBER: 03846917
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

Director

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

Page 2

 
BEN LIVINGSTONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Ben Livinstone Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 28 Avington Grove, London, SE20 8RY.

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.

 
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

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.4

Interest income

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

Page 3

 
BEN LIVINGSTONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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 reporting date in the countries where the Company operates and generates income.


 
2.6

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:

Fixtures and fittings
-
25% reducing balance
Computer equipment
-
33.33% reducing balance

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value. 

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

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. 

 
2.10

Creditors

Short term creditors are measured at the transaction price.
Page 4

 
BEN LIVINGSTONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

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 - 1).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
71,966
2,159
74,125


Additions
834
295
1,129



At 30 September 2024

72,800
2,454
75,254



Depreciation


At 1 October 2023
65,571
420
65,991


Charge for the year on owned assets
1,740
258
1,998



At 30 September 2024

67,311
678
67,989



Net book value



At 30 September 2024
5,489
1,776
7,265



At 30 September 2023
6,395
1,739
8,134

Page 5

 
BEN LIVINGSTONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
5,948
7,330

5,948
7,330



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
26,882
59,500

26,882
59,500



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
7,341
11,708

Other taxation and social security
3,335
3,033

Other creditors
50
1,384

Accruals and deferred income
3,300
2,600

14,026
18,725



8.


Related party transactions

At the Balance Sheet date the director owed the company £67 (2023: £1,384 owed to director).

 
Page 6