Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-311No description of principal activity2022-02-011falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11166763 2022-02-01 2023-01-31 11166763 2021-02-01 2022-01-31 11166763 2023-01-31 11166763 2022-01-31 11166763 c:Director1 2022-02-01 2023-01-31 11166763 d:CurrentFinancialInstruments 2023-01-31 11166763 d:CurrentFinancialInstruments 2022-01-31 11166763 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11166763 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 11166763 d:ShareCapital 2023-01-31 11166763 d:ShareCapital 2022-01-31 11166763 d:RetainedEarningsAccumulatedLosses 2023-01-31 11166763 d:RetainedEarningsAccumulatedLosses 2022-01-31 11166763 c:FRS102 2022-02-01 2023-01-31 11166763 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 11166763 c:FullAccounts 2022-02-01 2023-01-31 11166763 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 11166763 6 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 11166763









THE OLD SORTING OFFICE INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
THE OLD SORTING OFFICE INVESTMENTS LIMITED
REGISTERED NUMBER: 11166763

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
213,114
213,114

Cash at bank and in hand
 6 
14,855
15,695

  
227,969
228,809

Creditors: amounts falling due within one year
 7 
(15,311)
(15,311)

Net current assets
  
 
 
212,658
 
 
213,498

Total assets less current liabilities
  
212,758
213,598

  

Net assets
  
212,758
213,598


Capital and reserves
  

Called up share capital 
  
500
500

Profit and loss account
  
212,258
213,098

  
212,758
213,598


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 on 16 October 2023.



Page 1

 
THE OLD SORTING OFFICE INVESTMENTS LIMITED
REGISTERED NUMBER: 11166763
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2023


Dr. F.O. Rahim
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE OLD SORTING OFFICE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

The entity is a limited company registered in England & Wales.

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

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
THE OLD SORTING OFFICE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.7

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 directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2022
100



At 31 January 2023
100





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
212,893
212,893

Other debtors
221
221

213,114
213,114



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
14,855
15,695

14,855
15,695


Page 4

 
THE OLD SORTING OFFICE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
14,711
14,711

Accruals and deferred income
600
600

15,311
15,311



8.


Controlling party

The ultimate controlling party is The Old Sorting Office (Bournemouth) Limited.

Page 5