Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-30No description of principal activity2false2true2023-05-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13347759 2023-05-01 2024-04-30 13347759 2022-05-01 2023-04-30 13347759 2024-04-30 13347759 2023-04-30 13347759 c:Director3 2023-05-01 2024-04-30 13347759 d:CurrentFinancialInstruments 2024-04-30 13347759 d:CurrentFinancialInstruments 2023-04-30 13347759 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13347759 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13347759 d:ShareCapital 2024-04-30 13347759 d:ShareCapital 2023-04-30 13347759 d:OtherMiscellaneousReserve 2024-04-30 13347759 d:OtherMiscellaneousReserve 2023-04-30 13347759 d:RetainedEarningsAccumulatedLosses 2024-04-30 13347759 d:RetainedEarningsAccumulatedLosses 2023-04-30 13347759 c:FRS102 2023-05-01 2024-04-30 13347759 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13347759 c:FullAccounts 2023-05-01 2024-04-30 13347759 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13347759 6 2023-05-01 2024-04-30 13347759 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 13347759









BRYAN LLOYD FDS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BRYAN LLOYD FDS LIMITED
REGISTERED NUMBER: 13347759

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
300,000
300,000

  
300,000
300,000

Current assets
  

Debtors: amounts falling due within one year
 5 
36,593
39,837

  
36,593
39,837

Creditors: amounts falling due within one year
 6 
(124,827)
(127,661)

Net current liabilities
  
 
 
(88,234)
 
 
(87,824)

Total assets less current liabilities
  
211,766
212,176

Provisions for liabilities
  

Deferred tax
  
(45,000)
(45,000)

  
 
 
(45,000)
 
 
(45,000)

Net assets
  
166,766
167,176


Capital and reserves
  

Called up share capital 
  
120
120

Other reserves
  
135,000
135,000

Profit and loss account
  
31,646
32,056

  
166,766
167,176


Page 1

 
BRYAN LLOYD FDS LIMITED
REGISTERED NUMBER: 13347759
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 statement of comprehensive income 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: 




Duncan Lloyd Kreeger
Director

Date: 28 April 2025

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

Page 2

 
BRYAN LLOYD FDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Bryan Lloyd FDS Limited is a private company limited by shares and incorporated in England & Wales    registered number 13347759).
The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH and the princible.

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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

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.

Page 3

 
BRYAN LLOYD FDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.

 
2.7

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 4

 
BRYAN LLOYD FDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
300,000



At 30 April 2024
300,000




Page 5

 
BRYAN LLOYD FDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Trade debtors
17,500
17,500

Amounts owed by group undertakings
16,176
19,420

Prepayments and accrued income
2,917
2,917

36,593
39,837



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,787
7,660

Other creditors
121,040
120,001

124,827
127,661


 
Page 6