Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01truefalseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC422459 2022-03-31 SC422459 2022-04-01 2023-03-31 SC422459 2021-04-01 2022-03-31 SC422459 2023-03-31 SC422459 c:Director1 2022-04-01 2023-03-31 SC422459 c:FRS102 2022-04-01 2023-03-31 SC422459 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC422459 c:FullAccounts 2022-04-01 2023-03-31 SC422459 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC422459 6 2022-04-01 2023-03-31 xbrli:pure

Registered number: SC422459









LEOPOLD GROUP (HOLDINGS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
LEOPOLD GROUP (HOLDINGS) LIMITED
REGISTERED NUMBER: SC422459

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
£
£


Fixed assets
-
2

Total assets less current liabilities
-
2


Net assets
-
2



Capital and reserves
-
2


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 23 October 2023.




Andrew Ian Fearn
Director

The notes on page 2 form part of these financial statements.

Page 1

 
LEOPOLD GROUP (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

The company operates as a holding company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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 Profit and loss account 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.

 
2.3

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 the directors, during the year was as follows:


        2023
        2022
            No.
            No.







staff
1
1


4.


Fixed asset investments












Page 2