Caseware UK (AP4) 2024.0.164 2024.0.164 2026-06-30 2026-06-30 true false 2025-07-01 false false 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 No description of principal activity 14177704 2025-07-01 2026-06-30 14177704 2024-07-01 2025-06-30 14177704 2026-06-30 14177704 2025-06-30 14177704 c:Director2 2025-07-01 2026-06-30 14177704 d:PlantMachinery 2025-07-01 2026-06-30 14177704 d:PlantMachinery 2026-06-30 14177704 d:PlantMachinery 2025-06-30 14177704 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 14177704 d:CurrentFinancialInstruments 2026-06-30 14177704 d:CurrentFinancialInstruments 2025-06-30 14177704 d:CurrentFinancialInstruments d:WithinOneYear 2026-06-30 14177704 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 14177704 d:ShareCapital 2026-06-30 14177704 d:ShareCapital 2025-06-30 14177704 d:RetainedEarningsAccumulatedLosses 2026-06-30 14177704 d:RetainedEarningsAccumulatedLosses 2025-06-30 14177704 c:EntityNoLongerTradingButTradedInPast 2025-07-01 2026-06-30 14177704 c:FRS102 2025-07-01 2026-06-30 14177704 c:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 14177704 c:FullAccounts 2025-07-01 2026-06-30 14177704 c:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 14177704 e:Euro 2025-07-01 2026-06-30 iso4217:GBP xbrli:pure

Registered number: 14177704 BILL AND ME YACHT CO LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2026
BILL AND ME YACHT CO LTD REGISTERED NUMBER: 14177704 BALANCE SHEET AS AT 30 JUNE 2026
|  | 2026 |  | 2025
Note |  | € |  | €
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 1,469,144
|  |  | - |  | 1,469,144
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 439,189 |
Cash at bank and in hand | 6 | - |  | 7,367 |
|  | - |  | 446,556 |
Creditors: amounts falling due within one year | 7 | (1,776,141) |  | (3,081,711) |
Net current liabilities |  |  | (1,776,141) |  | (2,635,155)
Total assets less current liabilities |  |  | (1,776,141) |  | (1,166,011)
Net liabilities |  |  | (1,776,141) |  | (1,166,011)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (1,776,241) |  | (1,166,111)
|  |  | (1,776,141) |  | (1,166,011)
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BILL AND ME YACHT CO LTD REGISTERED NUMBER: 14177704 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2026 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 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 on 8 July 2026.
G. H. Moody
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BILL AND ME YACHT CO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026
1. | General information
The company is a private company limited by shares which is incorporated under the Companies Act 2006 and registered in England and Wales (no.14177704). The address of the registered office is C/O Hill Dickinson Llp, The Broadgate Tower, 20 Primrose Street, London, United Kingdom, EC2A 2EW. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is Euros. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | 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 3
BILL AND ME YACHT CO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
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:
|  |  |  | Plant and machinery | - | 10% | 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.
| 2.4 | 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 average monthly number of employees, including the directors, during the period was as follows:
|  | 2026 | 2025
|  | 2 | 2
Page 4
BILL AND ME YACHT CO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026
4. | Tangible fixed assets
|  | Yacht
|  | €
| At 1 July 2025 | 1,829,000
| Disposals | (1,829,000)
| At 30 June 2026 | -
| At 1 July 2025 | 359,856
| Charge for the year on owned assets | 97,943
| Disposals | (457,799)
| At 30 June 2026 | -
| Net book value |
| At 30 June 2026 | -
| At 30 June 2025 | 1,469,144
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | € | €
| Other debtors | - | 439,189
|  | - | 439,189
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | € | €
| Cash at bank and in hand | - | 7,367
|  | - | 7,367
Page 5
BILL AND ME YACHT CO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | € | €
| Trade creditors | - | 19,299
| Other creditors | 1,776,141 | 3,059,172
| Accruals and deferred income | - | 3,240
|  | 1,776,141 | 3,081,711
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