Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 trading in quoted equities as a principal or agent and the provision of consultancy services.2024-05-01 false 2 false false 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03009567 2024-05-01 2025-04-30 03009567 2023-05-01 2024-04-30 03009567 2025-04-30 03009567 2024-04-30 03009567 c:Director1 2024-05-01 2025-04-30 03009567 d:CurrentFinancialInstruments 2025-04-30 03009567 d:CurrentFinancialInstruments 2024-04-30 03009567 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03009567 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03009567 d:ShareCapital 2025-04-30 03009567 d:ShareCapital 2024-04-30 03009567 d:RetainedEarningsAccumulatedLosses 2025-04-30 03009567 d:RetainedEarningsAccumulatedLosses 2024-04-30 03009567 c:OrdinaryShareClass1 2024-05-01 2025-04-30 03009567 c:OrdinaryShareClass1 2025-04-30 03009567 c:OrdinaryShareClass2 2024-05-01 2025-04-30 03009567 c:OrdinaryShareClass2 2025-04-30 03009567 c:FRS102 2024-05-01 2025-04-30 03009567 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03009567 c:FullAccounts 2024-05-01 2025-04-30 03009567 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03009567 e:PoundSterling 2024-05-01 2025-04-30 03009567 d:EntityControlledByKeyManagementPersonnel1 2024-05-01 2025-04-30 03009567 d:EntityControlledByKeyManagementPersonnel1 2025-04-30 03009567 d:EntityControlledByKeyManagementPersonnel2 2024-05-01 2025-04-30 03009567 d:EntityControlledByKeyManagementPersonnel2 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03009567 BUSHPATH LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
BUSHPATH LIMITED REGISTERED NUMBER: 03009567 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 170,000 |  | 170,000 |
Cash at bank and in hand | 5 | 11,887 |  | 3,950 |
|  | 181,887 |  | 173,950 |
Creditors: amounts falling due within one year | 6 | (208,945) |  | (209,216) |
Net current liabilities |  |  | (27,058) |  | (35,266)
Total assets less current liabilities |  |  | (27,058) |  | (35,266)
Net liabilities |  |  | (27,058) |  | (35,266)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 101 |  | 101
Profit and loss account |  |  | (27,159) |  | (35,367)
|  |  | (27,058) |  | (35,266)
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 on 6 October 2025.
P D Cooper
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
BUSHPATH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Bushpath Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. The company specialises in trading in quoted equities as a principal or agent and the provision of consultancy services. 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
The financial statements have been prepared on a going concern basis even though the Statement of financial position records net liabilities of £27,058 (2024 - £35,266). The company's main liability amounting to £206,965 (202 4 - £206,965) is due to one of the company's directors and shareholders, who has confirmed that he will continue to support the company for the foreseeable future such that it will be able to meet its liabilities as they fall due, and for a period of not less than 12 months from the date of the approval of the financial statements. On the above basis, the directors consider that the preparation of the financial statements on a going concern basis is appropriate.
| 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 year 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 reporting date can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably.
| 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 2
BUSHPATH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 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.
| 2.6 | 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 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 170,000 | 170,000
|  | 170,000 | 170,000
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,887 | 3,950
|  | 11,887 | 3,950
Page 3
BUSHPATH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 271
| Other creditors | 206,965 | 206,965
| Accruals and deferred income | 1,980 | 1,980
|  | 208,945 | 209,216
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
|  | 1 Ordinary A share of £1 | 1 | 1
|  |  | 101 | 101
| The Ordinary A share carries no voting rights and on a winding up is restricted to receive £1. The Ordinary shares and Ordinary A shares are separate classes of shares for the purpose of declaration of dividends. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of shares.
8. | Related party transactions
| A director has provided interest free funding to the company. Repayment will only be made when the company has the resources to do so. At the year end, the amount due to such director was £206,965 (2024 - £206,965). Included within other debtors is an amount advanced to a related company with a common director of £170,000 (2024 - £170,000).
9. | Controlling party
In the opinion of the directors there is no ultimate controlling party.
Page 4