Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10999971 2024-01-01 2024-12-31 10999971 2023-01-01 2023-12-31 10999971 2024-12-31 10999971 2023-12-31 10999971 c:Director1 2024-01-01 2024-12-31 10999971 d:FreeholdInvestmentProperty 2024-12-31 10999971 d:FreeholdInvestmentProperty 2023-12-31 10999971 d:CurrentFinancialInstruments 2024-12-31 10999971 d:CurrentFinancialInstruments 2023-12-31 10999971 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10999971 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10999971 d:ShareCapital 2024-12-31 10999971 d:ShareCapital 2023-12-31 10999971 d:RetainedEarningsAccumulatedLosses 2024-12-31 10999971 d:RetainedEarningsAccumulatedLosses 2023-12-31 10999971 c:FRS102 2024-01-01 2024-12-31 10999971 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10999971 c:FullAccounts 2024-01-01 2024-12-31 10999971 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10999971 2 2024-01-01 2024-12-31 10999971 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10999971









BIG JACKO BEAR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BIG JACKO BEAR LIMITED
REGISTERED NUMBER: 10999971

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
661,312
661,312

  
661,312
661,312

Current assets
  

Debtors: amounts falling due within one year
 5 
57,892
26,159

Cash at bank and in hand
 6 
13,559
2,278

  
71,451
28,437

Creditors: amounts falling due within one year
 7 
(684,808)
(680,225)

Net current liabilities
  
 
 
(613,357)
 
 
(651,788)

Total assets less current liabilities
  
47,955
9,524

  

Net assets
  
47,955
9,524


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
47,855
9,424

  
47,955
9,524


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 on 21 August 2025.



Page 1

 
BIG JACKO BEAR LIMITED
REGISTERED NUMBER: 10999971
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


P L Bushell
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BIG JACKO BEAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 10999971. The company's registered office is Nationworld House, Noose Lane, Willenhall, England, WV13 3AP.
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.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Interest income

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

 
2.4

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.


Page 3

 
BIG JACKO BEAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
BIG JACKO BEAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
661,312



At 31 December 2024
661,312

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







5.


Debtors

2024
2023
£
£


Trade debtors
(50)
16,059

Other debtors
57,942
10,100

57,892
26,159



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,559
2,278

13,559
2,278


Page 5

 
BIG JACKO BEAR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
9,014
2,211

Other taxation and social security
2,319
4,637

Other creditors
661,701
661,701

Accruals and deferred income
11,774
11,676

684,808
680,225



8.


Related party transactions

Included within other creditors is £661,701 (2023: £661,701) owed to the director of the company.

 
Page 6