Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 false 18 2024-04-18 The company is in the business of operating restaurants.false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15658049 2024-04-17 15658049 2024-04-18 2025-06-30 15658049 2023-04-18 2024-04-17 15658049 2025-06-30 15658049 c:Director1 2024-04-18 2025-06-30 15658049 d:Buildings d:ShortLeaseholdAssets 2024-04-18 2025-06-30 15658049 d:OfficeEquipment 2024-04-18 2025-06-30 15658049 d:OfficeEquipment 2025-06-30 15658049 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-18 2025-06-30 15658049 d:Goodwill 2024-04-18 2025-06-30 15658049 d:Goodwill 2025-06-30 15658049 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-06-30 15658049 d:ComputerSoftware 2025-06-30 15658049 d:CurrentFinancialInstruments 2025-06-30 15658049 d:Non-currentFinancialInstruments 2025-06-30 15658049 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15658049 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 15658049 d:ShareCapital 2025-06-30 15658049 d:RetainedEarningsAccumulatedLosses 2025-06-30 15658049 c:OrdinaryShareClass1 2024-04-18 2025-06-30 15658049 c:OrdinaryShareClass1 2025-06-30 15658049 c:FRS102 2024-04-18 2025-06-30 15658049 c:AuditExempt-NoAccountantsReport 2024-04-18 2025-06-30 15658049 c:FullAccounts 2024-04-18 2025-06-30 15658049 c:PrivateLimitedCompanyLtd 2024-04-18 2025-06-30 15658049 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2024-04-18 2025-06-30 15658049 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2024-04-18 2025-06-30 15658049 d:CopyrightsPatentsTrademarksServiceOperatingRights d:InternallyGeneratedIntangibleAssets 2024-04-18 2025-06-30 15658049 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-04-18 2025-06-30 15658049 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2024-04-18 2025-06-30 15658049 4 2024-04-18 2025-06-30 15658049 d:ExternallyAcquiredIntangibleAssets 2024-04-18 2025-06-30 15658049 d:InternallyGeneratedIntangibleAssets 2024-04-18 2025-06-30 15658049 d:Goodwill d:OwnedIntangibleAssets 2024-04-18 2025-06-30 15658049 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-04-18 2025-06-30 15658049 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-18 2025-06-30 15658049 e:PoundSterling 2024-04-18 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15658049 BFH (42) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
BFH (42) LIMITED REGISTERED NUMBER: 15658049 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 16,786
Tangible assets | 5 |  | 1,789
|  |  | 18,575
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 253,762 |
Cash at bank and in hand |  | 17,062 |
|  | 270,824 |
Creditors: amounts falling due within one year | 8 | (138,359) |
Net current assets |  |  | 132,465
Total assets less current liabilities |  |  | 151,040
Creditors: amounts falling due after more than one year |  |  | (361,972)
Net (liabilities)/assets |  |  | (210,932)
Capital and reserves |  |  |
Called up share capital |  |  | 240
Profit and loss account |  |  | (211,172)
|  |  | (210,932)
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BFH (42) LIMITED REGISTERED NUMBER: 15658049 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 period 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 17 April 2026.
S Dain
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
BFH (42) Limited is a private company limited by shares and incorporated in England & Wales, registration number 15658049. The registered office is 42 Marylebone High Street, London, W1U 5HD. The principal activity of the company is operating in the restaurant business. The accounts have been prepared in GBP Sterling which is also the functional currency fo the company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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: 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | 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. Page 3
BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | Life of lease
|  |  |  | Office equipment | - | 3 to 5 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 period was 18.
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BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Intangible assets
|  | Trademarks | Computer software | Goodwill | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| Additions | 10,003 | - | 1 | 10,004
| Additions - internal | - | 7,536 | - | 7,536
| At 30 June 2025 | 10,003 | 7,536 | 1 | 17,540
| Amortisation |  |  |  |
| Charge for the period on owned assets | - | 754 | - | 754
| At 30 June 2025 | - | 754 | - | 754
| Net book value |  |  |  |
| At 30 June 2025 | 10,003 | 6,782 | 1 | 16,786
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 1,889
| At 30 June 2025 | 1,889
| Depreciation |
| Charge for the period on owned assets | 100
| At 30 June 2025 | 100
| Net book value |
| At 30 June 2025 | 1,789
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BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 240,660
| Other debtors | 13,102
|  | 253,762
7. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 17,062
| Less: bank overdrafts | (7,964)
|  | 9,098
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank overdrafts | 7,964
| Trade creditors | 26,954
| Other taxation and social security | 81,991
| Other creditors | 2,404
| Accruals and deferred income | 19,046
|  | 138,359
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 122,206
| Other creditors | 239,766
|  | 361,972
Page 7
BFH (42) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
10. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 240 Ordinary Shares shares of £1.00 each | 240
During the year the company issued 240 ordinary shares of £1 which were fully paid. There is a single class of ordinary shares. There are no restrictions on dividends and the repayment of capital.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the scheme and amounted to £6,879. There were contributions payable of £2,405 to the scheme at the reporting date.
12. | Controlling party
There is no ultimate controlling party.
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