Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-312022-02-01falseNo description of principal activity27truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12382322 2022-02-01 2023-01-31 12382322 2021-02-01 2022-01-31 12382322 2023-01-31 12382322 2022-01-31 12382322 1 2022-02-01 2023-01-31 12382322 d:Director1 2022-02-01 2023-01-31 12382322 c:OfficeEquipment 2022-02-01 2023-01-31 12382322 c:OfficeEquipment 2023-01-31 12382322 c:OfficeEquipment 2022-01-31 12382322 c:OfficeEquipment c:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12382322 c:ComputerEquipment 2022-02-01 2023-01-31 12382322 c:ComputerEquipment 2023-01-31 12382322 c:ComputerEquipment 2022-01-31 12382322 c:ComputerEquipment c:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12382322 c:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 12382322 c:CurrentFinancialInstruments 2023-01-31 12382322 c:CurrentFinancialInstruments 2022-01-31 12382322 c:CurrentFinancialInstruments c:WithinOneYear 2023-01-31 12382322 c:CurrentFinancialInstruments c:WithinOneYear 2022-01-31 12382322 c:ShareCapital 2023-01-31 12382322 c:ShareCapital 2022-01-31 12382322 c:SharePremium 2023-01-31 12382322 c:SharePremium 2022-01-31 12382322 c:RetainedEarningsAccumulatedLosses 2023-01-31 12382322 c:RetainedEarningsAccumulatedLosses 2022-01-31 12382322 d:OrdinaryShareClass1 2022-02-01 2023-01-31 12382322 d:OrdinaryShareClass1 2023-01-31 12382322 d:OrdinaryShareClass1 2022-01-31 12382322 d:OrdinaryShareClass2 2022-02-01 2023-01-31 12382322 d:OrdinaryShareClass2 2022-01-31 12382322 d:FRS102 2022-02-01 2023-01-31 12382322 d:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 12382322 d:FullAccounts 2022-02-01 2023-01-31 12382322 d:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12382322










ALVA HEALTH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
ALVA HEALTH LIMITED
REGISTERED NUMBER: 12382322

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
6,671

  
-
6,671

Current assets
  

Debtors: amounts falling due within one year
 5 
48,204
19,030

Cash at bank and in hand
 6 
719
42,627

  
48,923
61,657

Current liablity
  

Creditors: amounts falling due within one year
 7 
(3,150)
(674)

Total assets less current liabilities
  
 
 
45,773
 
 
67,654

  

Net assets
  
45,773
67,654


Capital and reserves
  

Called up share capital 
 8 
60
80

Share premium account
  
1,001,973
1,001,973

Profit and loss account
  
(956,260)
(934,399)

  
45,773
67,654


Page 1

 
ALVA HEALTH LIMITED
REGISTERED NUMBER: 12382322

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 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 by: 




A J Berchowitz
Director

Date: 17 October 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ALVA HEALTH LIMITED
 

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

1.


General information

Alva Health Limited is a private company, limited by shares, registered in England and Wales, registration number 12382322. The registered office is 22 Highbury Grove, Unit 401, London, England, N5 2EF.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line method
Computer equipment
-
25%
straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
ALVA HEALTH LIMITED
 

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

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 7).

Page 4

 
ALVA HEALTH LIMITED
 

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

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£





At 1 February 2022
179
10,277
10,456


Disposals
(179)
(10,277)
(10,456)



At 31 January 2023

-
-
-





At 1 February 2022
37
3,748
3,785


Charge for the year on owned assets
4
234
238


Disposals
(41)
(3,982)
(4,023)



At 31 January 2023

-
-
-



Net book value



At 31 January 2023
-
-
-



At 31 January 2022
142
6,529
6,671


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
40,829
-

Other debtors
7,375
18,588

Prepayments and accrued income
-
442

48,204
19,030



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
719
42,627

719
42,627


Page 5

 
ALVA HEALTH LIMITED
 

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
176

Other creditors
-
56

Accruals and deferred income
3,150
442

3,150
674



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,199,980 (2022 - 1,200,000) Ordinary shares of £0.00005 each
60
60
Nil (2022 - 400,000) Series seed shares of £0.00005 each
-
20

60

80

During the year, the Company purchased 400,020 of its deferred shares of £0.00005 each for a total consideration of £0.01 in a share buyback. 
During the year, the entire class of 400,000 series seed shares of £0.00005 in the capital of the Company was re-designed as 400,000 ordinary shares of £0.00005. 



9.


Post balance sheet events

After the year end, Alva Health Limited ceased trading and will be struck off.


Page 6