Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false2023-10-01falseNo description of principal activity36truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10958384 2023-10-01 2024-09-30 10958384 2022-10-01 2023-09-30 10958384 2024-09-30 10958384 2023-09-30 10958384 c:Director1 2023-10-01 2024-09-30 10958384 d:OfficeEquipment 2023-10-01 2024-09-30 10958384 d:OfficeEquipment 2024-09-30 10958384 d:OfficeEquipment 2023-09-30 10958384 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10958384 d:CurrentFinancialInstruments 2024-09-30 10958384 d:CurrentFinancialInstruments 2023-09-30 10958384 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10958384 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10958384 d:ShareCapital 2024-09-30 10958384 d:ShareCapital 2023-09-30 10958384 d:RetainedEarningsAccumulatedLosses 2024-09-30 10958384 d:RetainedEarningsAccumulatedLosses 2023-09-30 10958384 c:OrdinaryShareClass1 2023-10-01 2024-09-30 10958384 c:OrdinaryShareClass1 2024-09-30 10958384 c:OrdinaryShareClass1 2023-09-30 10958384 c:FRS102 2023-10-01 2024-09-30 10958384 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10958384 c:FullAccounts 2023-10-01 2024-09-30 10958384 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10958384 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10958384









BEYOU TOGETHER LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BEYOU TOGETHER LTD
REGISTERED NUMBER: 10958384

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,891
4,640

  
2,891
4,640

Current assets
  

Stocks
  
33,538
65,377

Debtors: amounts falling due within one year
 5 
74,051
185,864

Cash at bank and in hand
  
38,825
25,590

  
146,414
276,831

Creditors: amounts falling due within one year
 6 
(195,221)
(275,039)

Net current (liabilities)/assets
  
 
 
(48,807)
 
 
1,792

Total assets less current liabilities
  
(45,916)
6,432

  

Net (liabilities)/assets
  
(45,916)
6,432


Capital and reserves
  

Called up share capital 
 7 
20,000
20,000

Profit and loss account
  
(65,916)
(13,568)

  
(45,916)
6,432


Page 1

 
BEYOU TOGETHER LTD
REGISTERED NUMBER: 10958384
    
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 income and retained earnings 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 26 June 2025.




H K Patel
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 10958384.  The Company's registered office is 21 Wainwright Street, Aston, Birmingham, B6 5TJ.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

 
2.2

Going concern

The company has made losses in the year and as a result has net liabilities at the balance sheet date.  The company is expecting to profitable going forwards.  The company is being supported by the shareholders, or close relations of the shareholders who intend to continue to support the company for the forseeable future.  The director is comfortable they can pay all debts as they fall due for a period not less than one year from the date of signing these accounts and as such the director has deemed it appropriate to prepare the accounts on a going concern basis.

Page 3

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 5

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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 3 (2023 - 6).

Page 6

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
6,998



At 30 September 2024

6,998



Depreciation


At 1 October 2023
2,358


Charge for the year on owned assets
1,749



At 30 September 2024

4,107



Net book value



At 30 September 2024
2,891



At 30 September 2023
4,640


5.


Debtors

2024
2023
£
£


Trade debtors
60,563
166,732

Other debtors
4,698
14,164

Prepayments and accrued income
8,790
4,968

74,051
185,864


Page 7

 
BEYOU TOGETHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
29,770
188,269

Corporation tax
978
978

Other taxation and social security
14,449
4,430

Other creditors
146,529
78,512

Accruals and deferred income
3,495
2,850

195,221
275,039



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



20,000 (2023 - 20,000) Ordinary shares of £1.00 each
20,000
20,000



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £727 (2023 - £895) were owed to the fund at the balance sheet date and are included in creditors.


9.


Related party transactions

As at the balance sheet date, £4,475 (2023 - £4,475) was owed from the director/shareholders and £28,150 (2023 - £30,000) was owed to the directors/shareholders.  In addition £40,000 (2023 - £40,000) was due to companies under common control of some of the shareholders and £70,000 (2023 - £Nil) was due to close family relations of the shareholders.
All loans are interest free and repayable on demand.

 
Page 8