Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-20 No description of principal activity false 2 2024-01-01 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05408252 2024-01-01 2024-12-31 05408252 2024-12-31 05408252 2023-01-01 2023-12-31 05408252 2023-12-31 05408252 c:Director2 2024-01-01 2024-12-31 05408252 d:CurrentFinancialInstruments 2024-12-31 05408252 d:CurrentFinancialInstruments 2023-12-31 05408252 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05408252 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05408252 d:ShareCapital 2024-12-31 05408252 d:ShareCapital 2023-12-31 05408252 d:RetainedEarningsAccumulatedLosses 2024-12-31 05408252 d:RetainedEarningsAccumulatedLosses 2023-12-31 05408252 c:OrdinaryShareClass1 2024-01-01 2024-12-31 05408252 c:OrdinaryShareClass1 2024-12-31 05408252 c:OrdinaryShareClass1 2023-12-31 05408252 c:FRS102 2024-01-01 2024-12-31 05408252 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05408252 c:FullAccounts 2024-01-01 2024-12-31 05408252 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05408252 2 2024-01-01 2024-12-31 05408252 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05408252
| The Broadband Computer Company Limited Financial statements Information for filing with the registrar 31 December 2024 |
The Broadband Computer Company Limited
Balance sheet At 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 3,471 |  | 2,403 |
Cash at bank and in hand |  | 5,186 |  | 1,987 |
|  | 8,657 |  | 4,390 |
Creditors: amounts falling due within one year | 5 | (884,412) |  | (860,172) |
Net current liabilities |  |  | (875,755) |  | (855,782)
Total assets less current liabilities |  |  | (875,755) |  | (855,782)
Net liabilities |  |  | (875,755) |  | (855,782)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 37,439 |  | 37,439
Profit and loss account |  |  | (913,194) |  | (893,221)
|  |  | (875,755) |  | (855,782)
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 on by: 20 May 2025.
J B M Leslie
Director
Registered number: 05408252 The notes on pages 2 to 5 form part of these financial statements. 1
The Broadband Computer Company Limited
Notes to the financial statements Year ended 31 December 2024
1. | General information
The company is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, Tyne and Wear, NE1 4JE. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company's principal activity is described in the directors report. The directors have prepared cash flow forecasts for the coming period, taking into account expected trading cash flows and other cash requirements. The company continues to meet its day-to-day working capital requirements through direct financial support from the directors and shareholders of its ultimate controlling party Alex Media Technology Inc. who have indicated a continuation of this support. The financial statements have therefore been produced on a going concern basis.
| 2.3 | 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.
| 2.4 | Revenue recognition
The turnover shown in the profit and loss account represents subscription income recognised in the year to which it relates.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 2
The Broadband Computer Company Limited
Notes to the financial statements Year ended 31 December 2024 2.Accounting policies (continued)
| 2.6 | 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 balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023: 2).
3
The Broadband Computer Company Limited
Notes to the financial statements Year ended 31 December 2024
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,132 | 1,306
| Prepayments and accrued income | 289 | 671
| Other debtors | 50 | 426
|  | 3,471 | 2,403
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 76,694 | 69,378
| Amounts owed to group undertakings | 187,959 | 189,531
| Other taxation and social security | - | 404
| Other creditors | 615,132 | 596,336
| Accruals and deferred income | 4,627 | 4,523
|  | 884,412 | 860,172
6. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 37,439 (2023 : 37,439) Ordinary shares of £1.00 each | 37,439 | 37,439
4
The Broadband Computer Company Limited
Notes to the financial statements Year ended 31 December 2024
7. | Related party transactions
| During the year under review the company loaned £1,572 (2023: £2,151) to Alex Media Technology Inc (a company in which J Dixon and JBM Leslie are directors). At the year end the company owed Alex Inc £187,959 (2023: £189,531). This loan is unsecured, interest free and repayable on demand. At the year end the company owed Secure Coast Technologies Limited (a company in which JBM Leslie is sole director) £6,000 (2023: £6,000). This loan is unsecured, interest free and repayable on demand. During the year under review the company loaned £913 (2023: £913) to Broadmedia Holdings Limited (a company in which J Dixon and JBM Leslie are directors). At the year end the company was owed £1,826 (2023: £913). This loan is unsecured, interest free and repayable on demand. During the year under review the company loaned £913 (2023: £393) to Alex Media Technology Limited (a company in which J Dixon and JBM Leslie are directors). At the year end the company was owed £1,306 (2023: £393). This loan is unsecured, interest free and repayable on demand.
8. | Controlling party
Alex Media Technology Ltd, is the parent company (registered in England and Wales) and Alex Media Technology Inc is considered to be the ultimate controlling party, incorporated in New Brunswick, Canada.
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