Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31false2023-08-01No description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12123806 2023-08-01 2024-07-31 12123806 2022-08-01 2023-07-31 12123806 2024-07-31 12123806 2023-07-31 12123806 2022-08-01 12123806 c:Director1 2023-08-01 2024-07-31 12123806 d:CurrentFinancialInstruments 2024-07-31 12123806 d:CurrentFinancialInstruments 2023-07-31 12123806 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12123806 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12123806 d:ShareCapital 2024-07-31 12123806 d:ShareCapital 2023-07-31 12123806 d:RetainedEarningsAccumulatedLosses 2024-07-31 12123806 d:RetainedEarningsAccumulatedLosses 2023-07-31 12123806 d:TaxLossesCarry-forwardsDeferredTax 2024-07-31 12123806 d:TaxLossesCarry-forwardsDeferredTax 2023-07-31 12123806 c:OrdinaryShareClass1 2023-08-01 2024-07-31 12123806 c:OrdinaryShareClass1 2024-07-31 12123806 c:OrdinaryShareClass1 2023-07-31 12123806 c:OrdinaryShareClass2 2023-08-01 2024-07-31 12123806 c:OrdinaryShareClass2 2024-07-31 12123806 c:OrdinaryShareClass2 2023-07-31 12123806 c:OrdinaryShareClass3 2023-08-01 2024-07-31 12123806 c:OrdinaryShareClass3 2024-07-31 12123806 c:OrdinaryShareClass3 2023-07-31 12123806 c:FRS102 2023-08-01 2024-07-31 12123806 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12123806 c:FullAccounts 2023-08-01 2024-07-31 12123806 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12123806 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12123806










W.D. BROGDEN LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
W.D. BROGDEN LTD
REGISTERED NUMBER: 12123806

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
6,468
3,721

Cash at bank and in hand
 5 
36
1,010

  
6,504
4,731

Current liabilities
  

Creditors: amounts falling due within one year
  
(9,056)
(7,433)

Net current liabilities
  
 
 
(2,552)
 
 
(2,702)

Total assets less current liabilities
  
(2,552)
(2,702)

Net liabilities
  
(2,552)
(2,702)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(2,652)
(2,802)

  
(2,552)
(2,702)


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 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: 




W D Brogden
Director

Date: 16 July 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
W.D. BROGDEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

W.D. Brogden Ltd is a private company, limited by share capital and incorporated in England and Wales.
The company's registered office address is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB.

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

The company has net liabilities of £2,552 (2023: £2,702). The director has indicated that they are willing to continue to provide funding to support the company, therefore the accounts have been prepared 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 2

 
W.D. BROGDEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.5

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.

 
2.6

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.

 
2.7

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.

Page 3

 
W.D. BROGDEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

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


4.


Debtors

2024
2023
£
£

Trade debtors
5,223
2,455

Prepayments and accrued income
321
292

Deferred taxation
924
974

6,468
3,721



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
36
1,010

36
1,010


Page 4

 
W.D. BROGDEN LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Deferred taxation




2024
2023


£

£



At beginning of year
974
-


Charged to profit or loss
(50)
974



At end of year
924
974

The deferred tax asset is made up as follows:

2024
2023
£
£


Tax losses carried forward
924
974

924
974


7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



90 (2023 - 90) Ordinary shares of £1 each
90
90
5 (2023 - 5) A shares of £1 each
5
5
5 (2023 - 5) B shares of £1 each
5
5

100

100



8.


Related party transactions

At the year end the company owed its director £5,319 (2023: £4,319). This amount is interest free and repayable upon demand.


9.


Controlling party

The company is controlled by its director.


Page 5