Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-062025-05-202023-09-01falseNo description of principal activity1316truetruefalse 12037589 2023-09-01 2024-08-31 12037589 2022-09-01 2023-08-31 12037589 2024-08-31 12037589 2023-08-31 12037589 c:Director1 2023-09-01 2024-08-31 12037589 d:OfficeEquipment 2023-09-01 2024-08-31 12037589 d:OfficeEquipment 2024-08-31 12037589 d:OfficeEquipment 2023-08-31 12037589 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12037589 d:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 12037589 d:ComputerSoftware 2024-08-31 12037589 d:ComputerSoftware 2023-08-31 12037589 d:CurrentFinancialInstruments 2024-08-31 12037589 d:CurrentFinancialInstruments 2023-08-31 12037589 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12037589 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12037589 d:ShareCapital 2024-08-31 12037589 d:ShareCapital 2023-08-31 12037589 d:RetainedEarningsAccumulatedLosses 2024-08-31 12037589 d:RetainedEarningsAccumulatedLosses 2023-08-31 12037589 c:FRS102 2023-09-01 2024-08-31 12037589 c:Audited 2023-09-01 2024-08-31 12037589 c:FullAccounts 2023-09-01 2024-08-31 12037589 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12037589 c:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12037589 d:ComputerSoftware d:OwnedIntangibleAssets 2023-09-01 2024-08-31 12037589 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 12037589










BELLBRIDGE LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
BELLBRIDGE LIMITED
REGISTERED NUMBER: 12037589

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Intangible assets
 5 
9,317
13,107

Tangible assets
 6 
859
541

  
10,176
13,648

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 7 
2,372,283
2,063,985

Cash at bank and in hand
  
642,186
1,057,776

  
3,014,469
3,121,761

Creditors: amounts falling due within one year
 8 
(1,997,878)
(2,372,930)

NET CURRENT ASSETS
  
 
 
1,016,591
 
 
748,831

  

NET ASSETS
  
1,026,767
762,479


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
1,026,667
762,379

  
1,026,767
762,479


The company's 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 profit and loss account 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 6 May 2025.




S Anderson
Director

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 
BELLBRIDGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-
Wolviston House
5 Falcon Court
Preston Farm Industrial Estate
Stockton on Tees
TS18 3TS 

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 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

Going concern

The director, having prepared forecasts and having made due and careful enquiry is of the opinion that the company, with the continued support of group companies, has adequate working capital to execute its operations for the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

 
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 and value added tax.
The following criteria must also be met before revenue is recognised: 
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  •   Costs incurred and the costs to complete the contract can be measured reliably

Page 2

 
BELLBRIDGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25% straight line
Computer software
-
25% straight line

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.

  
2.6

Invoice discounting

The company obtains finance in respect of its trade debtors under an invoice discounting agreement.
This is regarded as a financing arrangement only, and the gross amount of the factored trade debtors is included in debtors with any advances received against these debts being included in other creditors. Interest and charges in respect of these arrangements are charged to the profit and loss account on an accruals basis.

 
2.7

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 3

 
BELLBRIDGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


AUDITORS' REMUNERATION

During the year, the company obtained the following services from the company's auditors:


2024
2023
£
£

Fees payable to the company's auditors for the audit of the company's financial statements
4,975
4,735

The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.


4.


EMPLOYEES

The average number of employees, including directors, during the year was 13 (2023 - 16).


5.


INTANGIBLE ASSETS




Computer software

£



Cost


At 1 September 2023
15,160



At 31 August 2024

15,160



Amortisation


At 1 September 2023
2,053


Charge for the year on owned assets
3,790



At 31 August 2024

5,843



NET BOOK VALUE



At 31 August 2024
9,317



At 31 August 2023
13,107



Page 4

 
BELLBRIDGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


TANGIBLE FIXED ASSETS





Office equipment

£



Cost 


At 1 September 2023
1,365


Additions
753



At 31 August 2024

2,118



Depreciation


At 1 September 2023
824


Charge for the year on owned assets
435



At 31 August 2024

1,259



NET BOOK VALUE



At 31 August 2024
859



At 31 August 2023
541


7.


DEBTORS

2024
2023
£
£


Trade debtors
2,313,515
2,030,933

Amounts owed by group undertakings
37,754
11,077

Prepayments and accrued income
21,014
21,975

2,372,283
2,063,985


Included in trade debtors is £1,879,367 (2023: £1,698,816) of invoice discounting debts outstanding.

Page 5

 
BELLBRIDGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
823,868
699,249

Amounts owed to group undertakings
778,107
1,270,179

Corporation tax
33,459
38,893

Other taxation and social security
331,601
311,641

Other creditors
13,389
34,470

Accruals and deferred income
17,454
18,498

1,997,878
2,372,930



9.


PENSION COMMITMENTS

The company contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £11,659 (2023: £11,242) were payable to the fund at the balance sheet date and are included in creditors.


10.


CONTROLLING PARTY

The ultimate parent undertaking is Wolviston Group Limited (address: Wolviston House, 5 Falcon Court, Preston Farm Industrial Estate, Stockton on Tees, TS18 3TS) a company incorporated in England and Wales.
The company has taken advantage of the exemption from disclosing transactions with group companies on the grounds that the consolidated financial statements are publically available from Companies House, Crown Way, Maindy, Cardiff.


11.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 20 May 2025 by Heather O'Driscoll FCA (senior statutory auditor) on behalf of Waltons Business Advisers Limited.

 
Page 6