Caseware UK (AP4) 2022.0.179 2022.0.179 2022-10-302022-10-302021-10-31trueNo description of principal activityfalsetrue00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09801998 2021-10-31 2022-10-30 09801998 2020-10-31 2021-10-30 09801998 2022-10-30 09801998 2021-10-30 09801998 c:Director1 2021-10-31 2022-10-30 09801998 d:CurrentFinancialInstruments 2022-10-30 09801998 d:CurrentFinancialInstruments 2021-10-30 09801998 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-30 09801998 d:CurrentFinancialInstruments d:WithinOneYear 2021-10-30 09801998 d:ShareCapital 2022-10-30 09801998 d:ShareCapital 2021-10-30 09801998 d:RetainedEarningsAccumulatedLosses 2022-10-30 09801998 d:RetainedEarningsAccumulatedLosses 2021-10-30 09801998 c:OrdinaryShareClass1 2021-10-31 2022-10-30 09801998 c:OrdinaryShareClass1 2022-10-30 09801998 c:OrdinaryShareClass1 2021-10-30 09801998 c:FRS102 2021-10-31 2022-10-30 09801998 c:AuditExempt-NoAccountantsReport 2021-10-31 2022-10-30 09801998 c:FullAccounts 2021-10-31 2022-10-30 09801998 c:PrivateLimitedCompanyLtd 2021-10-31 2022-10-30 09801998 2 2021-10-31 2022-10-30 09801998 6 2021-10-31 2022-10-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09801998










EX ASTRIS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 OCTOBER 2022

 
EX ASTRIS LIMITED
REGISTERED NUMBER:09801998

BALANCE SHEET
AS AT 30 OCTOBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 3 
400
663

  
400
663

Current assets
  

Debtors: amounts falling due within one year
 4 
25,354
176

Cash at bank and in hand
  
114,695
312

  
140,049
488

Creditors: amounts falling due within one year
 5 
(2,893)
(4,050)

Net current assets/(liabilities)
  
 
 
137,156
 
 
(3,562)

Total assets less current liabilities
  
137,556
(2,899)

  

Net assets/(liabilities)
  
137,556
(2,899)


Capital and reserves
  

Called up share capital 
 6 
245
245

Profit and loss account
  
137,311
(3,144)

  
137,556
(2,899)


Page 1

 
EX ASTRIS LIMITED
REGISTERED NUMBER:09801998
    
BALANCE SHEET (CONTINUED)
AS AT 30 OCTOBER 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 her 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 25 October 2023.




Anne Kester
Director

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

Page 2

 
EX ASTRIS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2022

1.


General information

Ex Astris Limited is a private limited company, incorporated in England and Wales, with its registeredoffice and principal place of business at 71 - 75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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

Interest income

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

 
2.3

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.

 
2.4

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.

Page 3

 
EX ASTRIS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2022

2.Accounting policies (continued)

 
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 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.

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 Profit and loss account.

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.

Page 4

 
EX ASTRIS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2022

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 31 October 2021
663


Disposals
(263)



At 30 October 2022
400





4.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
25,354
-

Prepayments and accrued income
-
176

25,354
176



5.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
1,578
-

Amounts owed to group undertakings
-
3,000

Accruals and deferred income
1,315
1,050

2,893
4,050



6.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



245 (2021 - 245) Ordinary shares of £1.00 each
245
245


Page 5

 
EX ASTRIS LIMITED
 
 
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