Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31true2023-07-10true0falseNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14993370 2023-07-09 14993370 2023-07-10 2024-12-31 14993370 2022-07-01 2023-07-09 14993370 2024-12-31 14993370 c:Director1 2023-07-10 2024-12-31 14993370 d:CurrentFinancialInstruments 2024-12-31 14993370 d:Non-currentFinancialInstruments 2024-12-31 14993370 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14993370 d:ShareCapital 2024-12-31 14993370 d:RetainedEarningsAccumulatedLosses 2024-12-31 14993370 c:OrdinaryShareClass1 2023-07-10 2024-12-31 14993370 c:OrdinaryShareClass1 2024-12-31 14993370 c:FRS102 2023-07-10 2024-12-31 14993370 c:AuditExempt-NoAccountantsReport 2023-07-10 2024-12-31 14993370 c:FullAccounts 2023-07-10 2024-12-31 14993370 c:PrivateLimitedCompanyLtd 2023-07-10 2024-12-31 14993370 2 2023-07-10 2024-12-31 14993370 6 2023-07-10 2024-12-31 14993370 e:PoundSterling 2023-07-10 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14993370









BEVIS STERLING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
BEVIS STERLING LIMITED
REGISTERED NUMBER: 14993370

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
406,350

  
406,350

Current assets
  

Debtors: amounts falling due after more than one year
 5 
968,750

Debtors: amounts falling due within one year
 5 
184,540

Cash at bank and in hand
 6 
44

  
1,153,334

Creditors: amounts falling due within one year
 7 
(1,557,830)

Net current (liabilities)/assets
  
 
 
(404,496)

Total assets less current liabilities
  
1,854

  

Net assets
  
1,854


Capital and reserves
  

Called up share capital 
 8 
2

Profit and loss account
  
1,852

  
1,854


Page 1

 
BEVIS STERLING LIMITED
REGISTERED NUMBER: 14993370
    
BALANCE SHEET (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 period 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 19 June 2025.




J D Meir
Director

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

Page 2

 
BEVIS STERLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Bevis Sterling Limited is a private company limited by shares and incorporated in England and Wales (registered number: 14993370). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The principal place of business is 17 Portland Place, London, W1B 1PU.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
The Company was incorporated on 10 July 2023 and began trading on the same date.
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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.6

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

 
BEVIS STERLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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 period was 2.


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


Additions
406,350



At 31 December 2024
406,350




Page 4

 
BEVIS STERLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Debtors

2024
£

Due after more than one year

Other debtors
968,750

968,750


2024
£

Due within one year

Amounts owed by group undertakings
184,538

Other debtors
2

184,540



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
44

44



7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
434

Other creditors
1,557,396

1,557,830



8.


Share capital

2024
£
Allotted, called up and fully paid


2 Ordinary shares of £1.00 each
2

Page 5

 
BEVIS STERLING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.Share capital (continued)


During the period, 2 Ordinary shares of £2 aggregate nominal value were issued in exchange for consideration of £2.

 
Page 6