Caseware UK (AP4) 2022.0.179 2022.0.179 2022-04-01truefalse5No description of principal activity5trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10596017 2022-04-01 2023-03-31 10596017 2023-03-31 10596017 2021-04-01 2022-03-31 10596017 2022-03-31 10596017 c:Director3 2022-04-01 2023-03-31 10596017 d:CurrentFinancialInstruments 2023-03-31 10596017 d:CurrentFinancialInstruments 2022-03-31 10596017 d:ShareCapital 2023-03-31 10596017 d:ShareCapital 2022-03-31 10596017 d:RetainedEarningsAccumulatedLosses 2023-03-31 10596017 d:RetainedEarningsAccumulatedLosses 2022-03-31 10596017 c:FRS102 2022-04-01 2023-03-31 10596017 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 10596017 c:FullAccounts 2022-04-01 2023-03-31 10596017 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10596017 d:Subsidiary1 2022-04-01 2023-03-31 10596017 d:Subsidiary1 1 2022-04-01 2023-03-31 10596017 d:Subsidiary2 2022-04-01 2023-03-31 10596017 d:Subsidiary2 1 2022-04-01 2023-03-31 10596017 d:Subsidiary3 2022-04-01 2023-03-31 10596017 d:Subsidiary3 1 2022-04-01 2023-03-31 10596017 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 10596017













KWA Analytics Group Limited

Financial statements
Information for filing with the registrar

31 March 2023




 
KWA Analytics Group Limited


Balance sheet
At 31 March 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
58,935
58,935

  
58,935
58,935

Current assets
  

Debtors: amounts falling due within one year
 5 
243,769
213,570

  
243,769
213,570

Total assets less current liabilities
  
 
 
302,704
 
 
272,505

  

Net assets
  
302,704
272,505


Capital and reserves
  

Called up share capital 
  
359
359

Profit and loss account
  
302,345
272,146

Shareholders' funds
  
302,704
272,505


Page 1

 
KWA Analytics Group Limited

    
Balance sheet (continued)
At 31 March 2023

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 on 2 August 2023.




Mr R Knight
Director

Registered number: 10596017
The notes on pages 3 to 4 form part of these financial statements. 

Page 2

 
KWA Analytics Group Limited
 
 

Notes to the financial statements
Year ended 31 March 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales.  The address of the registered office is Office 7 35-37 Ludgate Hill, London, EC4M 7JN, United Kingdom.

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.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

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.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

Page 3

 
KWA Analytics Group Limited
 
 

Notes to the financial statements
Year ended 31 March 2023

3.


Employees

The company has no employees other than the directors, who did not receive any remuneration (2022 -
£nil).


The average monthly number of employees, including directors, during the year was 5 (2022 - 5).


4.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£



Cost or valuation


At 1 April 2022
33,538
25,397
58,935



At 31 March 2023
33,538
25,397
58,935





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Registered office

Class of shares

Holding

KWA Analytics Limited
England
Ordinary
100%
KWA Anayltics Pvt Ltd
India
Ordinary
75%
KWA Analytics Pte Ltd
Singapore
Ordinary
57%


5.


Debtors

2023
2022
£
£


Amounts owed by subsidiary undertaking
243,769
125,022

Other debtors
-
88,548

243,769
213,570


Page 4