Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity false true false 2024-04-01 false 1 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10083396 2024-04-01 2025-03-31 10083396 2023-04-01 2024-03-31 10083396 2025-03-31 10083396 2024-03-31 10083396 c:Director1 2024-04-01 2025-03-31 10083396 d:ComputerEquipment 2024-04-01 2025-03-31 10083396 d:ComputerEquipment 2025-03-31 10083396 d:ComputerEquipment 2024-03-31 10083396 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10083396 d:CurrentFinancialInstruments 2025-03-31 10083396 d:CurrentFinancialInstruments 2024-03-31 10083396 c:OrdinaryShareClass1 2024-04-01 2025-03-31 10083396 c:OrdinaryShareClass1 2025-03-31 10083396 c:OrdinaryShareClass1 2024-03-31 10083396 c:FRS102 2024-04-01 2025-03-31 10083396 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10083396 c:FullAccounts 2024-04-01 2025-03-31 10083396 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10083396 2 2024-04-01 2025-03-31 10083396 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10083396 BULLSHIFT SALES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BULLSHIFT SALES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BULLSHIFT SALES LIMITED FOR THE YEAR ENDED 1 APRIL 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bullshift Sales Limited for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Bullshift Sales Limited in accordance with the terms of our engagement letter dated 18 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Bullshift Sales Limited and state those matters that we have agreed to state to the director of Bullshift Sales Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bullshift Sales Limited and its director for our work or for this report. It is your duty to ensure that Bullshift Sales Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bullshift Sales Limited. You consider that Bullshift Sales Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Bullshift Sales Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. WR Partners Chartered Accountants 6 George House Beam Heath Way Nantwich Cheshire CW5 6GD 13 April 2025 Page 1
BULLSHIFT SALES LIMITED REGISTERED NUMBER: 10083396 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 398 |  | -
|  |  | 398 |  | -
Current assets |  |  |  |  |
Stocks |  | 500 |  | 12,000 |
Debtors: amounts falling due within one year | 5 | 2,887 |  | - |
Cash at bank | 6 | 4,788 |  | 635 |
|  | 8,175 |  | 12,635 |
Creditors: amounts falling due within one year | 7 | (613,710) |  | (580,777) |
Net current liabilities |  |  | (605,535) |  | (568,142)
Total assets |  |  | (605,137) |  | (568,142)
Net assets |  |  | (605,137) |  | (568,142)
Net liabilities |  |  | (605,137) |  | (568,142)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (605,237) |  | (568,242)
|  |  | (605,137) |  | (568,142)
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BULLSHIFT SALES LIMITED REGISTERED NUMBER: 10083396 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 profit and loss account 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:
................................................ Mr I Blakeman
Director
Date: 11 April 2025
The notes on pages 4 to 7 form part of these financial statements. Page 3
BULLSHIFT SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | Company information
Bullshift Sales Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pinnacle Farm, Coole Lane, Newhall, Nantwich, CW5 8AY. 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 | Going concern
There was a net deficiency of assets at the balance sheet date, however the directors have confirmed continued support and consider the company retains sufficient working capital to continue trading for the foreseeable future. The accounts are therefore prepared on a going concern basis.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover 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 turnover 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
BULLSHIFT SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 20% | Reducing balance
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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | 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.
| 2.8 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 5
BULLSHIFT SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 622
| At 31 March 2025 | 622
| Depreciation |
| Charge for the year on owned assets | 224
| At 31 March 2025 | 224
| Net book value |
| At 31 March 2025 | 398
| At 31 March 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,097 | -
| Other debtors | 1,790 | -
|  | 2,887 | -
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BULLSHIFT SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,788 | 635
|  | 4,788 | 635
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 611,595 | 580,777
| Accruals and deferred income | 2,115 | -
|  | 613,710 | 580,777
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares shares of £1.00 each | 100 | 100
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