Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312025-05-14No description of principal activity2023-06-01false0falsefalse0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12223905 2023-06-01 2024-05-31 12223905 2022-06-01 2023-05-31 12223905 2024-05-31 12223905 2023-05-31 12223905 c:Director1 2023-06-01 2024-05-31 12223905 d:CurrentFinancialInstruments 2024-05-31 12223905 d:CurrentFinancialInstruments 2023-05-31 12223905 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12223905 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 12223905 d:ShareCapital 2024-05-31 12223905 d:ShareCapital 2023-05-31 12223905 d:RetainedEarningsAccumulatedLosses 2024-05-31 12223905 d:RetainedEarningsAccumulatedLosses 2023-05-31 12223905 c:FRS102 2023-06-01 2024-05-31 12223905 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 12223905 c:FullAccounts 2023-06-01 2024-05-31 12223905 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 12223905 2 2023-06-01 2024-05-31 12223905 6 2023-06-01 2024-05-31 12223905 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 12223905










O BROTHERHOOD LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
O BROTHERHOOD LIMITED
REGISTERED NUMBER: 12223905

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,021,530
931,366

  
1,021,530
931,366

Current assets
  

Debtors: amounts falling due within one year
 5 
152
1,257

Bank and cash balances
  
70,667
79,040

  
70,819
80,297

Creditors: amounts falling due within one year
 6 
(1,060,050)
(1,060,050)

Net current liabilities
  
 
 
(989,231)
 
 
(979,753)

Total assets less current liabilities
  
32,299
(48,387)

  

Net assets/(liabilities)
  
32,299
(48,387)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
32,199
(48,487)

  
32,299
(48,387)


Page 1

 
O BROTHERHOOD LIMITED
REGISTERED NUMBER: 12223905
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

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: 






O Brotherhood
Director

Date: 14 May 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
O BROTHERHOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

O Brotherhood Limited, registered company number 12223905, is a privately owned company limited by shares and is incorporated in England & Wales.  The registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

At the previous year end the Company's liabilities exceeded its assets by £48,387.  At the current year end, the Company's assets exceed its liabilities by £32,299.
The company is supported by the director and the director has confirmed that this support will continue for the forseeable future.  For this reason the accounts have been prepared using the going concern basis.

 
2.3

Interest income

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

 
2.4

Valuation of investments

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

 
2.5

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.

 
2.6

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.

 
2.7

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 3

 
O BROTHERHOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees




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


4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 June 2023
931,366


Additions
954,554


Disposals
(958,461)


Realised gains/(losses)
38,693


Unrealised gains/(losses)
55,378



At 31 May 2024
1,021,530





5.


Debtors

2024
2023
£
£


Other debtors
52
1,157

Called up share capital not paid
100
100

152
1,257



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,060,050
1,060,050

1,060,050
1,060,050


 
Page 4