Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-21No description of principal activityfalsetrue2023-06-0122trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12178731 2023-06-01 2024-05-31 12178731 2022-06-01 2023-05-31 12178731 2024-05-31 12178731 2023-05-31 12178731 c:Director1 2023-06-01 2024-05-31 12178731 d:CurrentFinancialInstruments 2024-05-31 12178731 d:CurrentFinancialInstruments 2023-05-31 12178731 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12178731 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 12178731 d:ShareCapital 2024-05-31 12178731 d:ShareCapital 2023-05-31 12178731 d:RetainedEarningsAccumulatedLosses 2024-05-31 12178731 d:RetainedEarningsAccumulatedLosses 2023-05-31 12178731 c:FRS102 2023-06-01 2024-05-31 12178731 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 12178731 c:FullAccounts 2023-06-01 2024-05-31 12178731 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 12178731










BOEKESTYN HOLDINGS LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
BOEKESTYN HOLDINGS LTD
REGISTERED NUMBER: 12178731

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
72
72

Current assets
  

Debtors: amounts falling due within one year
 5 
3,022
3,022

Creditors: amounts falling due within one year
 6 
(1,614)
(1,614)

Net current assets
  
 
 
1,408
 
 
1,408

Total assets less current liabilities
  
1,480
1,480

  

Net assets
  
1,480
1,480


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,380
1,380

  
1,480
1,480


Page 1

 
BOEKESTYN HOLDINGS LTD
REGISTERED NUMBER: 12178731
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 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: 




................................................
Mr L E Boekestyn
Director

Date: 21 May 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BOEKESTYN HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Boekestyn Holdings Ltd ("the company") is a private company limited by shares, incorporated in England
and Wales under the Companies Act.
The registered number and address of the registered office are given in the company information.
The functional and presentational currency of the Company is pounds sterling (£) and rounded to the
nearest whole pound.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.3

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.

 
2.4

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.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Investments in non-derivative instruments that are equity to the issuer are measured:
Page 3

 
BOEKESTYN HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

at fair value with changes recognised in the Statement of Comprehensive Income if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
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 2 (2023 - 2).


4.


Fixed asset investments





Investments in associates

£



Cost


At 1 June 2023
72



At 31 May 2024
72




Page 4

 
BOEKESTYN HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Amounts owed by joint ventures and associated undertakings
2,960
-

Other debtors
62
62

Prepayments and accrued income
-
2,960

3,022
3,022


Amounts owed by joint ventures and associated undertakings are unsecured, interest free and repayable on demand.


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
294
294

Accruals and deferred income
1,320
1,320

1,614
1,614



7.


Transactions with directors

Included within other creditors is a balance due to a director of the company of £262 (2023: £262). This balance is unsecured, interest free and repayable on demand.
Included within other debtors is a balance due from a second director of the company of £62 (2023: £62). This balance is unsecured, interest free and repayable on demand.


8.


Related party transactions

Included in amounts owed by joint ventures and associated undertakings is a debit balance owed from Burmor Projects Limited, an associated company which Boekestyn Holdings Ltd own 40% of the shareholding, of £2,960. There has been no movement on this balance within the year, however within the prior year accounts this balance was included within prepayments and accrued income (2023: £2,960). This balance is unsecured, interest free and repayable on demand. 

 
Page 5