Caseware UK (AP4) 2024.0.164 2024.0.164 false22024-01-01true2falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04343707 2024-01-01 2024-12-31 04343707 2023-01-01 2023-12-31 04343707 2024-12-31 04343707 2023-12-31 04343707 c:Director1 2024-01-01 2024-12-31 04343707 d:CurrentFinancialInstruments 2024-12-31 04343707 d:CurrentFinancialInstruments 2023-12-31 04343707 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04343707 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04343707 c:FRS102 2024-01-01 2024-12-31 04343707 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04343707 c:FullAccounts 2024-01-01 2024-12-31 04343707 c:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 04343707 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 04343707










41 UPPER BROOK STREET MANAGEMENT LIMITED
(A Company Limited by Guarantee)








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2024

 
41 UPPER BROOK STREET MANAGEMENT LIMITED
 
(A Company Limited by Guarantee)
Registered number: 04343707

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
27,006
25,493

Cash at bank and in hand
  
67,760
54,322

  
94,766
79,815

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(94,766)
(79,815)

Net current assets
  
 
 
-
 
 
-

Total assets less current liabilities
  
-
-

  

Net assets
  
-
-


Capital and reserves
  

  
-
-


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: 




S R Fenwick
Director

Date: 17 June 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
41 UPPER BROOK STREET MANAGEMENT LIMITED

(A Company Limited by Guarantee)
 

 
Notes to the Financial Statements
For the year ended 31 December 2024

1.


General information

41 Upper Brook Street Management Limited is a private company and incorporated in England & Wales. The address of its registered office is Hill Dickinson LLP, 20 Primrose Street, London, EC2A 2EW.

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

Revenue

Turnover represents rents receivable during the year.

 
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

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.

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Page 2

 
41 UPPER BROOK STREET MANAGEMENT LIMITED

(A Company Limited by Guarantee)
 

 
Notes to the Financial Statements
For the year ended 31 December 2024

3.


Employees




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


4.


Debtors

2024
2023
£
£


Prepayments and accrued income
27,006
25,493

27,006
25,493



5.


Cash at bank and in hand

2024
2023
£
£



Client working funds
62,334
54,323

Reserve fund 1
5,426
(30,234)

67,760
24,089


6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
30,233

Trade creditors
8,150
5,167

Other creditors
84,480
42,075

Accruals and deferred income
2,136
2,340

94,766
79,815




7.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


Page 3