Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-28The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse2023-09-0122true 12831459 2023-09-01 2024-08-31 12831459 2022-09-01 2023-08-31 12831459 2024-08-31 12831459 2023-08-31 12831459 c:Director2 2023-09-01 2024-08-31 12831459 d:CurrentFinancialInstruments 2024-08-31 12831459 d:CurrentFinancialInstruments 2023-08-31 12831459 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12831459 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12831459 d:ShareCapital 2024-08-31 12831459 d:ShareCapital 2023-08-31 12831459 d:RetainedEarningsAccumulatedLosses 2024-08-31 12831459 d:RetainedEarningsAccumulatedLosses 2023-08-31 12831459 c:OrdinaryShareClass1 2023-09-01 2024-08-31 12831459 c:OrdinaryShareClass1 2024-08-31 12831459 c:OrdinaryShareClass1 2023-08-31 12831459 c:FRS102 2023-09-01 2024-08-31 12831459 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12831459 c:FullAccounts 2023-09-01 2024-08-31 12831459 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12831459 2 2023-09-01 2024-08-31 12831459 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12831459


 
 
 
 
 
 
 
BTDI LIMITED
 
 
UNAUDITED
FINANCIAL STATEMENTS
 
FOR THE YEAR ENDED 31 AUGUST 2024

 
BTDI LIMITED
REGISTERED NUMBER:12831459

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
135
18,714

Cash at bank
 5 
64,112
61,680

  
64,247
80,394

Creditors: amounts falling due within one year
 6 
(16,355)
(42,107)

Net current assets
  
 
 
47,892
 
 
38,287

Total assets less current liabilities
  
47,892
38,287

  

Net assets
  
47,892
38,287


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
47,792
38,187

  
47,892
38,287


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 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 by: 




C L Balsam
Director

Date: 28 May 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1

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

1.


General information

BTDI Limited is a private company, limited by shares, registered in England and Wales, registration number 12831459. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
 
The principal activity of the company continued to be that of an autobiography book deal. 

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
  
2.2

Functional and presentation currency

The company's presentational and functional currency is pound sterling.

 
2.3

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. 
Turnover from the autobiography book deal is recognised when it is probable the company will receive the right to the consideration due under the contract.

Advances received are recognised in the profit and loss account when duties per the contract is carried out. 

 
2.4

Interest income

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

 
2.5

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

Page 2

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

2.Accounting policies (continued)

 
2.9

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, other creditors, and loans with related parties.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
135
3,083

Prepayments
-
15,631

135
18,714



5.


Cash

2024
2023
£
£

Cash at bank
64,112
61,680



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
2,253
9,929

Other creditors
11,284
29,995

Accruals
2,818
2,183

16,355
42,107



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100

Page 3

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

8.


Transactions with the director

As at the year end, the company owed £11,284 (2023 - £29,994) to the director. The loan is unsecured, interest free and repayable on demand.

 
Page 4