Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity 2024-01-01 false 2 false false 2 true 14550153 2024-01-01 2024-12-31 14550153 2022-12-20 2023-12-31 14550153 2024-12-31 14550153 2023-12-31 14550153 c:Director1 2024-01-01 2024-12-31 14550153 d:CurrentFinancialInstruments 2024-12-31 14550153 d:CurrentFinancialInstruments 2023-12-31 14550153 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14550153 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14550153 d:ShareCapital 2024-12-31 14550153 d:ShareCapital 2023-12-31 14550153 d:RetainedEarningsAccumulatedLosses 2024-12-31 14550153 d:RetainedEarningsAccumulatedLosses 2023-12-31 14550153 c:OrdinaryShareClass1 2024-01-01 2024-12-31 14550153 c:OrdinaryShareClass1 2024-12-31 14550153 c:OrdinaryShareClass1 2023-12-31 14550153 c:FRS102 2024-01-01 2024-12-31 14550153 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14550153 c:FullAccounts 2024-01-01 2024-12-31 14550153 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14550153 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14550153 BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) REGISTERED NUMBER: 14550153 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 20 |  | 333 |
Cash at bank and in hand | 5 | 498 |  | 10,930 |
|  | 518 |  | 11,263 |
Creditors: amounts falling due within one year | 6 | (20,543) |  | (18,886) |
Net current liabilities |  |  | (20,025) |  | (7,623)
Total assets less current liabilities |  |  | (20,025) |  | (7,623)
Net liabilities |  |  | (20,025) |  | (7,623)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (20,026) |  | (7,624)
|  |  | (20,025) |  | (7,623)
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BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) REGISTERED NUMBER: 14550153 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 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 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 by:
J Gerad
Director
Date: 19 June 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Buildtwin UK Limited is a private company limited by shares, incorporated in England & Wales on 20 December 2022 (registered number: 14550153). The registered office address of the company is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 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 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurance from its beneficial owners to continue to provide adequate funds to meet its obligations and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 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. Page 3
BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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.
| 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 2 (2023 - 2).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 234
| Other debtors | 20 | 99
|  | 20 | 333
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 498 | 10,930
|  | 498 | 10,930
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BUILDTWIN UK LTD (FORMERLY J&F UK ENGINEERING LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 19,043 | 17,386
| Accruals and deferred income | 1,500 | 1,500
|  | 20,543 | 18,886
7. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2023 - 1) Ordinary share of £1.00 | 1 | 1
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