Caseware UK (AP4) 2024.0.164 2024.0.164 2023-07-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13208099 2023-07-01 2024-06-30 13208099 2022-07-01 2023-06-30 13208099 2024-06-30 13208099 2023-06-30 13208099 c:Director3 2023-07-01 2024-06-30 13208099 d:ComputerEquipment 2023-07-01 2024-06-30 13208099 d:ComputerEquipment 2024-06-30 13208099 d:ComputerEquipment 2023-06-30 13208099 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 13208099 d:CurrentFinancialInstruments 2024-06-30 13208099 d:CurrentFinancialInstruments 2023-06-30 13208099 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13208099 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13208099 d:OtherMiscellaneousReserve 2023-07-01 2024-06-30 13208099 d:OtherMiscellaneousReserve 2024-06-30 13208099 d:OtherMiscellaneousReserve 2023-06-30 13208099 d:RetainedEarningsAccumulatedLosses 2024-06-30 13208099 d:RetainedEarningsAccumulatedLosses 2023-06-30 13208099 c:FRS102 2023-07-01 2024-06-30 13208099 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13208099 c:FullAccounts 2023-07-01 2024-06-30 13208099 c:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-07-01 2024-06-30 13208099 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-07-01 2024-06-30 13208099 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 13208099













BKRI EMEA Limited

(A company limited by guarantee)
Financial statements
Information for filing with the registrar

30 June 2024




 
BKRI EMEA Limited
  
(A company limited by guarantee)


Balance sheet
At 30 June 2024

2024
2023
Note

Fixed assets
  

Intangible assets
 4 
32,108
26,477

Tangible assets
 5 
1,413
-

  
33,521
26,477

Current assets
  

Debtors
 6 
120,640
125,913

Cash at bank and in hand
  
197,367
190,670

  
318,007
316,583

Creditors: amounts falling due within one year
 7 
(56,114)
(383,616)

Net current assets/(liabilities)
  
 
 
261,893
 
 
(67,033)

Total assets less current liabilities
  
295,414
(40,556)

  

Net assets/(liabilities)
  
295,414
(40,556)


Capital and reserves
  

Other reserves
  
348,937
-

Profit and loss account
  
(53,523)
(40,556)

Surplus/(deficit)
  
295,414
(40,556)


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 24 June 2025.


1

 
BKRI EMEA Limited
  
(A company limited by guarantee)

    
Balance sheet (continued)
At 30 June 2024

E K Barry
Director

Registered number: 13208099
The notes on pages 3 to 7 form part of these financial statements. 

2

 
BKRI EMEA Limited
 
(A company limited by guarantee)
 
 

Notes to the financial statements
Year ended 30 June 2024

1.


General information

The company is a private company limited by guarantee, incorporated in the United Kingdom. The registered office is 3rd Floor, 1 Ashley Road, Altrincham, Cheshire, WA14 2DT.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date the company had negative profit and loss reserves. Having made due and careful enquiry the directors are of the opinion that the company, with the support of its parent company, has adequate working capital to execute its operations over the next 12 months and continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is Euros.

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

Revenue represents amounts due from members for services provided in the year. 

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

3

 
BKRI EMEA Limited
 
(A company limited by guarantee)
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)

 
2.6

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:

Computer 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.

 
2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

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

4

 
BKRI EMEA Limited
 
(A company limited by guarantee)
 
 

Notes to the financial statements
Year ended 30 June 2024

4.


Intangible assets




Branding




Cost


At 1 July 2023
26,477


Additions
9,196



At 30 June 2024

35,673



Amortisation


Charge for the year
3,565



At 30 June 2024

3,565



Net book value



At 30 June 2024
32,108



At 30 June 2023
26,477



5

 
BKRI EMEA Limited
 
(A company limited by guarantee)
 
 

Notes to the financial statements
Year ended 30 June 2024

5.


Tangible fixed assets





Computer equipment




Cost 


Additions
1,507



At 30 June 2024

1,507



Depreciation


Charge for the year
94



At 30 June 2024

94



Net book value



At 30 June 2024
1,413



At 30 June 2023
-

6

 
BKRI EMEA Limited
 
(A company limited by guarantee)
 
 

Notes to the financial statements
Year ended 30 June 2024

6.


Debtors

2024
2023


Trade debtors
24,635
117,693

Amounts owed by group undertakings
85,716
-

Other debtors
10,289
-

Prepayments and accrued income
-
8,220

120,640
125,913



7.


Creditors: amounts falling due within one year

2024
2023

Trade creditors
113
-

Amounts owed to group undertakings
-
378,276

Accruals and deferred income
56,001
5,340

56,114
383,616



8.


Reserves

Other reserves

Other reserves represent amounts transferred from liabilities in the year. The directors consider that the amounts previously recognised as a liability no longer represent a present obligation and are therefore more appropriately presented as an other reserve balance.


9.


Related party transactions

The company is under the control of BKR International Inc.
During the year the company operated a loan with BKR International Inc. At the year end the balance owed to BKR International Inc was €85,716 (2023: €378,276 owed to). This loan is interest free, unsecured and repayable on demand. 

 
7