Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282024-03-01falseMotion picture, video and television programme post-production.11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12463880 2024-03-01 2025-02-28 12463880 2023-03-01 2024-02-29 12463880 2025-02-28 12463880 2024-02-29 12463880 c:Director1 2024-03-01 2025-02-28 12463880 d:PlantMachinery 2024-03-01 2025-02-28 12463880 d:PlantMachinery 2025-02-28 12463880 d:PlantMachinery 2024-02-29 12463880 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12463880 d:OfficeEquipment 2024-03-01 2025-02-28 12463880 d:OfficeEquipment 2025-02-28 12463880 d:OfficeEquipment 2024-02-29 12463880 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12463880 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12463880 d:CurrentFinancialInstruments 2025-02-28 12463880 d:CurrentFinancialInstruments 2024-02-29 12463880 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 12463880 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12463880 d:ShareCapital 2025-02-28 12463880 d:ShareCapital 2024-02-29 12463880 d:RetainedEarningsAccumulatedLosses 2025-02-28 12463880 d:RetainedEarningsAccumulatedLosses 2024-02-29 12463880 c:OrdinaryShareClass1 2024-03-01 2025-02-28 12463880 c:OrdinaryShareClass1 2025-02-28 12463880 c:OrdinaryShareClass1 2024-02-29 12463880 c:FRS102 2024-03-01 2025-02-28 12463880 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 12463880 c:FullAccounts 2024-03-01 2025-02-28 12463880 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12463880 2 2024-03-01 2025-02-28 12463880 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12463880














BUREAUX LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

 
BUREAUX LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
BUREAUX LTD
REGISTERED NUMBER:12463880

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
13,357
12,088

  
13,357
12,088

Current assets
  

Debtors: amounts falling due within one year
 5 
4,686
17,000

Cash at bank and in hand
  
36,087
63,706

  
40,773
80,706

Creditors: amounts falling due within one year
 6 
(3,697)
(32,299)

Net current assets
  
 
 
37,076
 
 
48,407

Total assets less current liabilities
  
50,433
60,495

  

Net assets
  
50,433
60,495


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
50,432
60,494

  
50,433
60,495


Page 1

 
BUREAUX LTD
REGISTERED NUMBER:12463880
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2025

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 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: 




S Flynn
Director

Date: 29 April 2025

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

Page 2

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Bureaux Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. 

The principal activity of the company was that of motion picture, video and television programme post-production.

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

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. 

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.6

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.


 
2.7

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:

Plant and machinery
-
25%
reducing balance
Office equipment
-
25%
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.

 
2.8

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.

 
2.10

Creditors

Short term creditors are measured at the transaction price. 

 
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.

Page 4

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

3.


Employees



The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets







Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2024
18,677
8,079
26,756


Additions
-
5,722
5,722



At 28 February 2025

18,677
13,801
32,478



Depreciation


At 1 March 2024
11,458
3,210
14,668


Charge for the year on owned assets
1,805
2,648
4,453



At 28 February 2025

13,263
5,858
19,121



Net book value



At 28 February 2025
5,414
7,943
13,357



At 29 February 2024
7,219
4,869
12,088


5.


Debtors

28 February
29 February
2025
2024
£
£


Trade debtors
500
17,000

Other debtors
936
-

Accrued income
3,250
-

4,686
17,000


Page 5

 
BUREAUX LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Taxation and social security
-
11,090

Other creditors
739
18,419

Accruals and deferred income
2,958
2,790

3,697
32,299



7.


Share capital

28 February
29 February
2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £35,000 (2024 - £Nil).

 
Page 6