Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-31No description of principal activity2020-08-01true22falsetrue 11472090 2020-08-01 2021-12-31 11472090 2019-08-01 2020-07-31 11472090 2021-12-31 11472090 2020-07-31 11472090 c:Director1 2020-08-01 2021-12-31 11472090 d:CurrentFinancialInstruments 2021-12-31 11472090 d:CurrentFinancialInstruments 2020-07-31 11472090 d:Non-currentFinancialInstruments 2021-12-31 11472090 d:Non-currentFinancialInstruments 2020-07-31 11472090 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 11472090 d:CurrentFinancialInstruments d:WithinOneYear 2020-07-31 11472090 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 11472090 d:Non-currentFinancialInstruments d:AfterOneYear 2020-07-31 11472090 d:ShareCapital 2021-12-31 11472090 d:ShareCapital 2020-07-31 11472090 c:OrdinaryShareClass1 2020-08-01 2021-12-31 11472090 c:OrdinaryShareClass1 2021-12-31 11472090 c:OrdinaryShareClass1 2020-07-31 11472090 c:EntityHasNeverTraded 2020-08-01 2021-12-31 11472090 c:FRS102 2020-08-01 2021-12-31 11472090 c:AuditExempt-NoAccountantsReport 2020-08-01 2021-12-31 11472090 c:FullAccounts 2020-08-01 2021-12-31 11472090 c:PrivateLimitedCompanyLtd 2020-08-01 2021-12-31 11472090 6 2020-08-01 2021-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number:  11472090














M & A ACQUISITIONS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021


 
M & A ACQUISITIONS LIMITED
REGISTERED NUMBER: 11472090

BALANCE SHEET
AS AT 31 DECEMBER 2021

31 December
31 July
2021
2020
Note
£
£

Fixed assets
  

Investments
  
2,945,007
-

  
2,945,007
-

Current assets
  

Debtors
  
-
2

  
-
2

Creditors: amounts falling due within one year
  
(577,210)
-

Net current (liabilities)/assets
  
 
 
(577,210)
 
 
2

Total assets less current liabilities
  
2,367,797
2

Creditors: amounts falling due after more than one year
  
(2,367,795)
-

  

Net assets
  
2
2


Capital and reserves
  

Called up share capital 
 6 
2
2

  
2
2


For the period ended 31 December 2021 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.


 
Page 1

 
M & A ACQUISITIONS LIMITED
REGISTERED NUMBER: 11472090
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2021

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 September 2022.




M J T Beer
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
M & A ACQUISITIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

1.


General information

M & A Acquisitions Limited is a private limited company, limited by shares, incorporated in England and Wales.  Its registered office is Windrush, 15 Links Hey Road, Caldy, Wirral, CH48 1NA.  The company number is 11472090.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Fixed asset investments








Unlisted investments

£



Cost or valuation


Additions
2,945,007



At 31 December 2021
2,945,007





 

Page 3

 
M & A ACQUISITIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

4.


Creditors: Amounts falling due within one year

31 December
31 July
2021
2020
£
£

Debenture loans
570,000
-

Accruals and deferred income
7,210
-

577,210
-



5.


Creditors: Amounts falling due after more than one year

31 December
31 July
2021
2020
£
£

Debentures loans
2,260,000
-

Amounts owed to associates
107,795
-

2,367,795
-



6.


Share capital

31 December
31 July
2021
2020
£
£
Allotted, called up and fully paid



2 (2020 - 2) Ordinary shares of £1.00 each
2
2



7.


Related party transactions

Included within other creditors is an amount of £107,795 owed to a company under common control.


8.


Controlling party

The company is controlled by the directors.

Page 4