Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false 1 false Investment of funds to earn interest 2024-07-01 false 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14706758 2024-07-01 2024-12-31 14706758 2023-03-06 2024-06-30 14706758 2024-12-31 14706758 2024-06-30 14706758 c:Director1 2024-07-01 2024-12-31 14706758 d:CurrentFinancialInstruments 2024-12-31 14706758 d:CurrentFinancialInstruments 2024-06-30 14706758 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14706758 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14706758 d:ShareCapital 2024-12-31 14706758 d:ShareCapital 2024-06-30 14706758 d:SharePremium 2024-12-31 14706758 d:SharePremium 2024-06-30 14706758 d:RetainedEarningsAccumulatedLosses 2024-12-31 14706758 d:RetainedEarningsAccumulatedLosses 2024-06-30 14706758 c:OrdinaryShareClass1 2024-07-01 2024-12-31 14706758 c:OrdinaryShareClass1 2024-12-31 14706758 c:OrdinaryShareClass1 2024-06-30 14706758 c:FRS102 2024-07-01 2024-12-31 14706758 c:AuditExempt-NoAccountantsReport 2024-07-01 2024-12-31 14706758 c:FullAccounts 2024-07-01 2024-12-31 14706758 c:PrivateLimitedCompanyLtd 2024-07-01 2024-12-31 14706758 2 2024-07-01 2024-12-31 14706758 e:PoundSterling 2024-07-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14706758 BRAM TROOST (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2024
BRAM TROOST (UK) LIMITED REGISTERED NUMBER: 14706758 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 31 December 2024 |  | 30 June 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 11,130 |  | - |
Current asset investments | 5 | 4,775,000 |  | 4,717,963 |
Cash at bank and in hand | 6 | 42,731 |  | 1,172 |
|  | 4,828,861 |  | 4,719,135 |
Creditors: amounts falling due within one year | 7 | (160,413) |  | (132,611) |
NET CURRENT ASSETS |  |  | 4,668,448 |  | 4,586,524
NET ASSETS |  |  | 4,668,448 |  | 4,586,524
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Share premium account |  |  | 4,499,901 |  | 4,499,901
Profit and loss account |  |  | 168,447 |  | 86,523
|  |  | 4,668,448 |  | 4,586,524
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BRAM TROOST (UK) LIMITED REGISTERED NUMBER: 14706758 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 period 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 profit and loss account 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:
A F Troost
Director
Date: 3 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
BRAM TROOST (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Bram Troost (UK) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 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 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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. 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.
| 2.4 | 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. Page 3
BRAM TROOST (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 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. Cash equivalents are disclosed within current asset investments.
| 2.6 | CREDITORS
Short-term creditors are measured at the transaction price.
3. | EMPLOYEES
| The Company has no employees other than the director, who did not receive any remuneration (June 2024 - £NIL).
4. | DEBTORS
|  |  |  |  | 31 December 2024 | 30 June 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 11,130 | -
5. | CURRENT ASSET INVESTMENTS
|  |  |  |  | 31 December 2024 | 30 June 2024
|  |  |  |  | £ | £
| Short term deposits | 4,775,000 | 4,717,963
6. | CASH AT BANK AND IN HAND
|  |  |  |  | 31 December 2024 | 30 June 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 42,731 | 1,172
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BRAM TROOST (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 31 December 2024 | 30 June 2024
|  |  |  |  | £ | £
| Trade creditors | 4,470 | -
| Amounts owed to group undertakings | 100,045 | 100,045
| Corporation tax | 51,218 | 28,841
| Accruals and deferred income | 4,680 | 3,725
|  | 160,413 | 132,611
8. | SHARE CAPITAL
|  |  |  |  | 31 December 2024 | 30 June 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (30 June 2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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