Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 0 0 2024-07-01 No description of principal activity true false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13049024 2024-07-01 2025-06-30 13049024 2023-07-01 2024-06-30 13049024 2025-06-30 13049024 2024-06-30 13049024 c:Director1 2024-07-01 2025-06-30 13049024 d:CurrentFinancialInstruments 2025-06-30 13049024 d:CurrentFinancialInstruments 2024-06-30 13049024 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 13049024 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13049024 d:ShareCapital 2025-06-30 13049024 d:ShareCapital 2024-06-30 13049024 d:RetainedEarningsAccumulatedLosses 2025-06-30 13049024 d:RetainedEarningsAccumulatedLosses 2024-06-30 13049024 c:FRS102 2024-07-01 2025-06-30 13049024 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13049024 c:FullAccounts 2024-07-01 2025-06-30 13049024 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13049024 2 2024-07-01 2025-06-30 13049024 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 13049024 BERGS POTTER LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
BERGS POTTER LIMITED REGISTERED NUMBER: 13049024 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 170,598 |  | 190,359 |
Cash at bank and in hand | 5 | 47,008 |  | 53,213 |
|  | 217,606 |  | 243,572 |
Creditors: amounts falling due within one year | 6 | (135,831) |  | (183,890) |
Net current assets |  |  | 81,775 |  | 59,682
Total assets less current liabilities |  |  | 81,775 |  | 59,682
Net assets |  |  | 81,775 |  | 59,682
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 80,775 |  | 58,682
|  |  | 81,775 |  | 59,682
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 by:
................................................ Frits Kattrup
Director
Date: 24 February 2026
Page 1
BERGS POTTER LIMITED REGISTERED NUMBER: 13049024 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
BERGS POTTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Bergs Potter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13049024. The registered office is Fifth Floor, 27 Greville Street, London, United Kingdom, EC1N 8SU. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 3
BERGS POTTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 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.
| 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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 108,778 | 125,431
| Amounts owed by group undertakings | 61,820 | 61,820
| Other debtors | - | 3,108
|  | 170,598 | 190,359
Page 4
BERGS POTTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 47,008 | 53,213
|  | 47,008 | 53,213
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 118,939 | 177,207
| Corporation tax | 5,182 | 4,493
| Other taxation and social security | 6,131 | -
| Accruals and deferred income | 5,579 | 2,190
|  | 135,831 | 183,890
7. | Controlling party
The company's immediate and ultimate parent undertaking is Bergs Potter Holding APS, Bergs Potter APS was incorporated in Denmark. Copies of the parent company accounts may be obtained from secretary, Holger Danskes Vej 17, St.Th. Frederiksberg, Denmark. The ultimate controlling party is Bergs Potter Holding APS who controls 100% of the shares of Bergs Potter Limited.
Page 5