Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsefalseNo description of principal activity2023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11falsetrue 12891652 2023-10-01 2024-09-30 12891652 2022-10-01 2023-09-30 12891652 2024-09-30 12891652 2023-09-30 12891652 c:Director1 2023-10-01 2024-09-30 12891652 d:CurrentFinancialInstruments 2024-09-30 12891652 d:CurrentFinancialInstruments 2023-09-30 12891652 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12891652 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12891652 d:ShareCapital 2024-09-30 12891652 d:ShareCapital 2023-09-30 12891652 c:FRS102 2023-10-01 2024-09-30 12891652 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12891652 c:FullAccounts 2023-10-01 2024-09-30 12891652 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12891652 2 2023-10-01 2024-09-30 12891652 6 2023-10-01 2024-09-30 12891652 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12891652









BR LEY 3 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
BR LEY 3 LIMITED
REGISTERED NUMBER: 12891652

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
                                                                     Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
3,863,977
-

Cash at bank and in hand
  
100
100

  
3,864,077
100

Creditors: amounts falling due within one year
 6 
(3,863,978)
(1)

Net current assets
  
 
 
99
 
 
99

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1
 
BR LEY 3 LIMITED
REGISTERED NUMBER: 12891652
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2025.




Mr S Yap
Director

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

Page 2
 
BR LEY 3 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

BR Ley 3 Limited ("the Company") is a private Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Leytonstone, London, E11 1GA.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.


3.


Employees

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

Page 3
 
BR LEY 3 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
1



At 30 September 2024
1





5.


Debtors

2024
2023
£
£


Other debtors
3,863,977
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
3,863,978
1


 
Page 4