Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-3011false2023-10-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11568861 2023-10-01 2024-09-30 11568861 2022-10-01 2023-09-30 11568861 2024-09-30 11568861 2023-09-30 11568861 c:Director1 2023-10-01 2024-09-30 11568861 d:CurrentFinancialInstruments 2024-09-30 11568861 d:CurrentFinancialInstruments 2023-09-30 11568861 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11568861 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11568861 d:ShareCapital 2024-09-30 11568861 d:ShareCapital 2023-09-30 11568861 d:RetainedEarningsAccumulatedLosses 2024-09-30 11568861 d:RetainedEarningsAccumulatedLosses 2023-09-30 11568861 c:OrdinaryShareClass1 2023-10-01 2024-09-30 11568861 c:OrdinaryShareClass1 2024-09-30 11568861 c:OrdinaryShareClass1 2023-09-30 11568861 c:FRS102 2023-10-01 2024-09-30 11568861 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11568861 c:FullAccounts 2023-10-01 2024-09-30 11568861 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11568861 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11568861













BUILDING FEASTS LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024


 
BUILDING FEASTS LIMITED
REGISTERED NUMBER:11568861


BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
800
894

Cash at bank and in hand
  
4,390
1,084

  
5,190
1,978

Creditors: amounts falling due within one year
 5 
(46,302)
(27,715)

Net current liabilities
  
 
 
(41,112)
 
 
(25,737)

Total assets less current liabilities
  
(41,112)
(25,737)

  

Net liabilities
  
(41,112)
(25,737)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(41,212)
(25,837)

  
(41,112)
(25,737)


Page 1


 
BUILDING FEASTS LIMITED
REGISTERED NUMBER:11568861

    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 12 June 2025.




H Geller
Director

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

Page 2


 
BUILDING FEASTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Building Feasts Limited is incorporated and domiciled in England and Wales. The registered office is
Harwood House, 43 Harwood Road, London, United Kingdom, SW6 4QP.

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

The company remains in the growth stage of operations and continues to make expected losses. The director intends to continue her financial support, which ensures that the company has sufficient cash reserves to continue to pay debts as they fall due for at least 12 months following the date of approval of the financial statements. The director considers the company will remain in existence for the foreseeable future and the going concern basis is applicable for the preparation of the 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, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

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; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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.

Page 3


 
BUILDING FEASTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.


3.


Employees

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





4.


Debtors

2024
2023
£
£


Trade debtors
800
894

800
894



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
108
75

Other creditors
44,151
26,290

Accruals and deferred income
2,043
1,350

46,302
27,715


Page 4


 
BUILDING FEASTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


 
Page 5