Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-313true2023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3falseNo description of principal activityfalsefalse 14418612 2023-11-01 2024-10-31 14418612 2022-10-14 2023-10-31 14418612 2024-10-31 14418612 2023-10-31 14418612 c:Director1 2023-11-01 2024-10-31 14418612 d:CurrentFinancialInstruments 2024-10-31 14418612 d:CurrentFinancialInstruments 2023-10-31 14418612 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 14418612 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14418612 d:ShareCapital 2024-10-31 14418612 d:ShareCapital 2023-10-31 14418612 d:RetainedEarningsAccumulatedLosses 2024-10-31 14418612 d:RetainedEarningsAccumulatedLosses 2023-10-31 14418612 c:OrdinaryShareClass1 2023-11-01 2024-10-31 14418612 c:OrdinaryShareClass1 2024-10-31 14418612 c:OrdinaryShareClass1 2023-10-31 14418612 c:OrdinaryShareClass2 2023-11-01 2024-10-31 14418612 c:OrdinaryShareClass2 2024-10-31 14418612 c:OrdinaryShareClass2 2023-10-31 14418612 c:OrdinaryShareClass3 2023-11-01 2024-10-31 14418612 c:OrdinaryShareClass3 2024-10-31 14418612 c:OrdinaryShareClass3 2023-10-31 14418612 c:FRS102 2023-11-01 2024-10-31 14418612 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14418612 c:FullAccounts 2023-11-01 2024-10-31 14418612 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14418612 2 2023-11-01 2024-10-31 14418612 6 2023-11-01 2024-10-31 14418612 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14418612









BLACKBAY ESTATES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
BLACKBAY ESTATES LIMITED
REGISTERED NUMBER: 14418612

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
-

  
1
-

Current assets
  

Debtors: amounts falling due within one year
 5 
44,667
99

Cash at bank and in hand
 6 
20,341
-

  
65,008
99

Creditors: amounts falling due within one year
 7 
(35,087)
-

Net current assets
  
 
 
29,921
 
 
99

Total assets less current liabilities
  
29,922
99

  

Net assets
  
29,922
99


Capital and reserves
  

Called up share capital 
 8 
99
99

Profit and loss account
  
29,823
-

  
29,922
99


Page 1

 
BLACKBAY ESTATES LIMITED
REGISTERED NUMBER: 14418612
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 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 by: 




D J Kirkby
Director

Date: 22 July 2025

Page 2

 
BLACKBAY ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Blackbay Estaes Limited is a private company limited by shares, incorporated in England and Wales (registered number 14418612). Its registered office and principal place of business is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
  
Accordingly the directors have continued to prepare the financial statements on the 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.

 
2.4

Interest income

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

Page 3

 
BLACKBAY ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

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.

 
2.8

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.

 
2.9

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 - 3).

Page 4

 
BLACKBAY ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
1



At 31 October 2024
1





5.


Debtors

2024
2023
£
£


Trade debtors
19,667
-

Amounts owed by group undertakings
25,000
-

Other debtors
-
99

44,667
99



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,341
-

20,341
-


Page 5

 
BLACKBAY ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
438
-

Corporation tax
6,996
-

Other taxation and social security
2,062
-

Other creditors
15,000
-

Accruals and deferred income
10,591
-

35,087
-



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



33 (2023 - 33) A Ordinary shares  of £1.00 each
33
33
33 (2023 - 33) B Ordinary shares  of £1.00 each
33
33
33 (2023 - 33) C Ordinary shares  of £1.00 each
33
33

99

99


 
Page 6