Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312025-05-19false2023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12378202 2023-04-01 2024-03-31 12378202 2022-04-01 2023-03-31 12378202 2024-03-31 12378202 2023-03-31 12378202 c:Director1 2023-04-01 2024-03-31 12378202 d:FurnitureFittings 2023-04-01 2024-03-31 12378202 d:FurnitureFittings 2024-03-31 12378202 d:FurnitureFittings 2023-03-31 12378202 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12378202 d:OfficeEquipment 2023-04-01 2024-03-31 12378202 d:OfficeEquipment 2024-03-31 12378202 d:OfficeEquipment 2023-03-31 12378202 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12378202 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 12378202 d:OtherPropertyPlantEquipment 2024-03-31 12378202 d:OtherPropertyPlantEquipment 2023-03-31 12378202 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12378202 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12378202 d:CurrentFinancialInstruments 2024-03-31 12378202 d:CurrentFinancialInstruments 2023-03-31 12378202 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12378202 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12378202 d:ShareCapital 2024-03-31 12378202 d:ShareCapital 2023-03-31 12378202 d:RetainedEarningsAccumulatedLosses 2024-03-31 12378202 d:RetainedEarningsAccumulatedLosses 2023-03-31 12378202 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12378202 c:OrdinaryShareClass1 2024-03-31 12378202 c:OrdinaryShareClass1 2023-03-31 12378202 c:FRS102 2023-04-01 2024-03-31 12378202 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12378202 c:FullAccounts 2023-04-01 2024-03-31 12378202 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12378202 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12378202














BOSSALINI CAPITAL LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
BOSSALINI CAPITAL LTD
 

CONTENTS



Page
Statement of financial position
 
1 - 2
Notes to the financial statements
 
3 - 6


 
BOSSALINI CAPITAL LTD
REGISTERED NUMBER:12378202

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
26,934
17,419

Current assets
  

Debtors: amounts falling due within one year
 5 
24,290
7,566

Cash at bank and in hand
  
13,215
31,670

  
37,505
39,236

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(13,344)
(7,151)

Net current assets
  
 
 
24,161
 
 
32,085

  

Net assets
  
51,095
49,504


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
51,091
49,500

  
51,095
49,504


Page 1

 
BOSSALINI CAPITAL LTD
REGISTERED NUMBER:12378202
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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 on 19 May 2025.




J Jackholt
Director

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

Page 2

 
BOSSALINI CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Bossalini Capital Limited is a private company limited by shares and incorporated in England. Its registered office is 7 Stratton Street, London, W1J 8LE.
The principal activity of the Company during the year was that of management, support and consulting services.
The financial statements are presented in £ sterling, which is the functional currency of the Company. 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax. 
 
Revenue is recognised when the service is provided. 

 
2.4

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.


Page 3

 
BOSSALINI CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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:

Fixtures and fittings
-
33%
straight line method
Office equipment
-
33%
straight line method
Other fixed assets
-
no depreciation charged

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

Basic Financial Instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. 
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. 
Cash and cash equivalents comprise cash balances and call deposits. 
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Page 4

 
BOSSALINI CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
13,127
12,000

Social security costs
400
421

13,527
12,421


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Other fixed assets
Total

£
£
£
£



Cost or valuation


At 1 April 2023
6,143
3,662
9,855
19,660


Additions
9,291
6,852
-
16,143



At 31 March 2024

15,434
10,514
9,855
35,803



Depreciation


At 1 April 2023
341
1,899
-
2,240


Charge for the year on owned assets
4,887
1,742
-
6,629



At 31 March 2024

5,228
3,641
-
8,869



Net book value



At 31 March 2024
10,206
6,873
9,855
26,934



At 31 March 2023
5,802
1,762
9,855
17,419


5.


Debtors

2024
2023
£
£


Trade debtors
21,941
3,137

Other debtors
-
3,586

Prepayments and accrued income
2,349
843
Page 5

 
BOSSALINI CAPITAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.Debtors (continued)


24,290
7,566



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7,493
(2,847)

Corporation tax
122
1,689

Other taxation and social security
403
127

Other creditors
397
-

Accruals and deferred income
4,929
8,182

13,344
7,151



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



4 (2023 - 4) Ordinary shares of £1.00 each
4
4


 
Page 6