Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-12-01falseThe principal activity of the company is that of a holding company.true1true 09578904 2023-12-01 2024-11-30 09578904 2022-12-01 2023-11-30 09578904 2024-11-30 09578904 2023-11-30 09578904 c:Director1 2023-12-01 2024-11-30 09578904 d:CurrentFinancialInstruments 2024-11-30 09578904 d:CurrentFinancialInstruments 2023-11-30 09578904 c:FRS102 2023-12-01 2024-11-30 09578904 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09578904 c:FullAccounts 2023-12-01 2024-11-30 09578904 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09578904 6 2023-12-01 2024-11-30 09578904 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 09578904










THE BROMLEY HOLDING CO, LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024
 
THE BROMLEY HOLDING CO, LTD
REGISTERED NUMBER: 09578904

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Fixed assets
  

Fixed Asset Investments
 4 
25,049
25,049

  
25,049
25,049

Current assets
  

Debtors: amounts falling due within one year
 5 
135,395
138,317

Cash at bank and in hand
 6 
537
537

  
135,932
138,854

Creditors: amounts falling due within one year
 7 
(40,870)
(39,518)

Net current assets
  
 
 
95,062
 
 
99,336

Total assets less current liabilities
  
120,111
124,385

  

  

  

Net assets
  
120,111
124,385


Capital and reserves
  

Called up share capital 
  
32,107
32,107

Share premium account
  
134,892
134,892

Profit and loss account
  
(46,888)
(42,614)

  
120,111
124,385


Page 1
 
THE BROMLEY HOLDING CO, LTD
REGISTERED NUMBER: 09578904
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 on 29 September 2025.


X Yin
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2
 
THE BROMLEY HOLDING CO, LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

The company is a private company limited by its shares, incorporated in England and Wales, registration
number 09578904. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement
Page 3
 
THE BROMLEY HOLDING CO, LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

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

Page 4
 
THE BROMLEY HOLDING CO, LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 December 2023
10,101
14,948
25,049



At 30 November 2024
10,101
14,948
25,049





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
134,850
137,731

Other debtors
545
586

135,395
138,317



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
537
537



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,270
3,018

Other creditors
35,000
35,000

Accruals and deferred income
2,600
1,500

40,870
39,518


 
Page 5