Caseware UK (AP4) 2022.0.179 2022.0.179 2022-06-302022-06-3012021-07-01falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13658455 2021-06-30 13658455 2021-07-01 2022-06-30 13658455 2020-07-01 2021-06-30 13658455 c:Director1 2021-07-01 2022-06-30 13658455 d:CurrentFinancialInstruments 2022-06-30 13658455 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 13658455 d:ShareCapital 2022-06-30 13658455 c:FRS102 2021-07-01 2022-06-30 13658455 c:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 13658455 c:FullAccounts 2021-07-01 2022-06-30 13658455 c:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 13658455 6 2021-07-01 2022-06-30 13658455 2022-06-30 iso4217:GBP xbrli:pure
Registered number: 13658455


IDEX INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

 
IDEX INVESTMENTS LIMITED
REGISTERED NUMBER: 13658455

BALANCE SHEET
AS AT 30 JUNE 2022

2022
Note
£

Fixed assets
  

Investments
 3 
24,079

  
24,079

Current assets
  

Debtors: amounts falling due within one year
 4 
1

  
1

Creditors: amounts falling due within one year
 5 
(24,079)

Net current (liabilities)/assets
  
 
 
(24,078)

Total assets less current liabilities
  
1

  

Net assets
  
1


Capital and reserves
  

Called up share capital 
  
1

  
1


Page 1

 
IDEX INVESTMENTS LIMITED
REGISTERED NUMBER: 13658455
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2022

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 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 by: 




................................................
Mark Loy
Director

Date: 6 October 2023

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

Page 2

 
IDEX INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.Accounting policies

 
1.1

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:

 
1.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
1.3

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.

 
1.4

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.

 
1.5

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.


2.


Employees

The average monthly number of employees, including directors, during the year was 1.

Page 3

 
IDEX INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
24,079



At 30 June 2022
24,079





4.


Debtors

2022
£


Other debtors
1

1



5.


Creditors: Amounts falling due within one year

2022
£

Other creditors
24,079

24,079


Page 4