Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31false1No description of principal activitytrue2022-02-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10578988 2022-02-01 2023-01-31 10578988 2021-02-01 2022-01-31 10578988 2023-01-31 10578988 2022-01-31 10578988 c:Director1 2022-02-01 2023-01-31 10578988 d:CurrentFinancialInstruments 2023-01-31 10578988 d:CurrentFinancialInstruments 2022-01-31 10578988 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 10578988 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 10578988 d:ShareCapital 2023-01-31 10578988 d:ShareCapital 2022-01-31 10578988 d:RetainedEarningsAccumulatedLosses 2023-01-31 10578988 d:RetainedEarningsAccumulatedLosses 2022-01-31 10578988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-01-31 10578988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-01-31 10578988 c:FRS102 2022-02-01 2023-01-31 10578988 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 10578988 c:FullAccounts 2022-02-01 2023-01-31 10578988 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 10578988 2 2022-02-01 2023-01-31 10578988 4 2022-02-01 2023-01-31 10578988 6 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 10578988









ANZL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
ANZL LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JANUARY 2023

2023
2022
Note
£
£

  

Administrative expenses
  
(1,321)
(1,223)

Exceptional administrative expenses
  
-
(8,468)

Operating loss
  
(1,321)
(9,691)

Income from shares in group undertakings
  
25,000
110,000

Interest receivable and similar income
  
64
5

Profit before tax
  
23,743
100,314

Profit for the financial year
  
23,743
100,314

There were no recognised gains and losses for 2023 or 2022 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2023 (2022:£NIL).

The notes on pages 4 to 7 form part of these financial statements.

Page 1

 
ANZL LIMITED
REGISTERED NUMBER: 10578988

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
85
85

  
85
85

Current assets
  

Debtors: amounts falling due within one year
 5 
265,646
12,586

Cash at bank and in hand
 6 
134,438
394,470

  
400,084
407,056

Creditors: amounts falling due within one year
 7 
(2,954)
(13,670)

Net current assets
  
 
 
397,130
 
 
393,386

Total assets less current liabilities
  
397,215
393,471

  

Net assets
  
397,215
393,471


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
397,015
393,271

  
397,215
393,471


Page 2

 
ANZL LIMITED
REGISTERED NUMBER: 10578988
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2023

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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2023.




................................................
R Brown
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
ANZL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

The legal form of the entity is a private company limited by share capital, registered in England and Wales and the registered address is situated at Unit 3 Bradburys Court, Lyon Road, Harrow, Middlesex, HA1 2BY.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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 reporting 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.6

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.

 
2.7

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 4

 
ANZL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Statement of Comprehensive Income if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or income as appropriate. The
Page 5

 
ANZL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)


2.9
Financial instruments (continued)

company does not currently apply hedge accounting for interest rate and foreign exchange derivatives.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


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
Investments in associates
Total

£
£
£



Cost or valuation


At 1 February 2022
2
83
85



At 31 January 2023
2
83
85





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
265,646
12,586

265,646
12,586


Page 6

 
ANZL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
134,438
394,470

134,438
394,470



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
1,730
12,581

Accruals and deferred income
1,224
1,089

2,954
13,670



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
134,438
134,438




9.


Transactions with directors

The director provided interest free loans to the company that is repayable on demand.  The amount ourstanding as at the balance sheet date is £1,730 (2022 - £12,581) and is included in other creditors amounts falling due within one year.

 
Page 7