Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01falseNo description of principal activitytrue 06982742 2024-01-01 2024-12-31 06982742 2023-01-01 2023-12-31 06982742 2024-12-31 06982742 2023-12-31 06982742 c:Director1 2024-01-01 2024-12-31 06982742 d:FreeholdInvestmentProperty 2024-12-31 06982742 d:FreeholdInvestmentProperty 2023-12-31 06982742 d:ShareCapital 2024-12-31 06982742 d:ShareCapital 2023-12-31 06982742 d:RetainedEarningsAccumulatedLosses 2024-12-31 06982742 d:RetainedEarningsAccumulatedLosses 2023-12-31 06982742 c:FRS102 2024-01-01 2024-12-31 06982742 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06982742 c:FullAccounts 2024-01-01 2024-12-31 06982742 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06982742 2 2024-01-01 2024-12-31 06982742 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 06982742









BERWICK TRADING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BERWICK TRADING LIMITED
REGISTERED NUMBER: 06982742

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 3 
959,458
959,458

  
959,458
959,458

Current assets
  

Cash at bank and in hand
 4 
35,781
66,568

  
35,781
66,568

Total assets less current liabilities
  
 
 
995,239
 
 
1,026,026

  

Net assets
  
995,239
1,026,026


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
995,238
1,026,025

  
995,239
1,026,026


Page 1

 
BERWICK TRADING LIMITED
REGISTERED NUMBER: 06982742
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 




N J Newman
Director

Date: 22 July 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BERWICK TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Berwick Trading Limited is a private company, limited by shares and incorporated in England (registered number 06982742). Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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

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 comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

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

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 3

 
BERWICK TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
959,458



At 31 December 2024
959,458

The 2024 valuations were made by the director, on an open market value for existing use basis.





4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
35,781
66,568

35,781
66,568



5.


Controlling party

The company is controlled by A Antem.

 
Page 4