Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-052023-04-052022-04-06falseThe principal activity of the company during the period was that of an investment company.33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09564644 2022-04-06 2023-04-05 09564644 2021-04-06 2022-04-05 09564644 2023-04-05 09564644 2022-04-05 09564644 2021-04-06 09564644 2 2022-04-06 2023-04-05 09564644 2 2021-04-06 2022-04-05 09564644 d:Director3 2022-04-06 2023-04-05 09564644 e:CurrentFinancialInstruments 2023-04-05 09564644 e:CurrentFinancialInstruments 2022-04-05 09564644 e:CurrentFinancialInstruments e:WithinOneYear 2023-04-05 09564644 e:CurrentFinancialInstruments e:WithinOneYear 2022-04-05 09564644 e:ShareCapital 2023-04-05 09564644 e:ShareCapital 2022-04-05 09564644 e:ShareCapital 2021-04-06 09564644 e:OtherMiscellaneousReserve 2023-04-05 09564644 e:OtherMiscellaneousReserve 2 2022-04-06 2023-04-05 09564644 e:OtherMiscellaneousReserve 2022-04-05 09564644 e:OtherMiscellaneousReserve 2021-04-06 09564644 e:OtherMiscellaneousReserve 2 2021-04-06 2022-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2022-04-06 2023-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2023-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2 2022-04-06 2023-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2021-04-06 2022-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2022-04-05 09564644 e:RetainedEarningsAccumulatedLosses 2021-04-06 09564644 e:RetainedEarningsAccumulatedLosses 2 2021-04-06 2022-04-05 09564644 e:OtherDeferredTax 2023-04-05 09564644 e:OtherDeferredTax 2022-04-05 09564644 d:FRS102 2022-04-06 2023-04-05 09564644 d:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 09564644 d:FullAccounts 2022-04-06 2023-04-05 09564644 d:PrivateLimitedCompanyLtd 2022-04-06 2023-04-05 09564644 2 2022-04-06 2023-04-05 09564644 6 2022-04-06 2023-04-05 iso4217:GBP xbrli:pure

Registered number: 09564644










MALVONNE INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2023

 
MALVONNE INVESTMENTS LIMITED
REGISTERED NUMBER: 09564644

BALANCE SHEET
AS AT 5 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,655,144
2,953,014

  
2,655,144
2,953,014

Current assets
  

Debtors: amounts falling due within one year
 5 
54,681
117,902

Cash at bank and in hand
  
39,835
2,547

  
94,516
120,449

Creditors: amounts falling due within one year
 6 
(2,199,119)
(2,143,901)

Net current liabilities
  
 
 
(2,104,603)
 
 
(2,023,452)

Total assets less current liabilities
  
550,541
929,562

Provisions for liabilities
  

Deferred tax
 7 
-
(81,156)

  
 
 
-
 
 
(81,156)

Net assets
  
550,541
848,406


Capital and reserves
  

Called up share capital 
  
100
100

Other reserves
  
-
345,981

Profit and loss account
  
550,441
502,325

  
550,541
848,406


Page 1

 
MALVONNE INVESTMENTS LIMITED
REGISTERED NUMBER: 09564644
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 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 on 2 October 2023.




S Strauss
Director

The notes on pages 5 to 7 form part of these financial statements.

Page 2

 
MALVONNE INVESTMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 5 APRIL 2023


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£

At 6 April 2022
100
345,981
502,325
848,406



Loss for the year
-
-
(297,865)
(297,865)

P&L transfer from other reserves
-
(345,981)
345,981
-


At 5 April 2023
100
-
550,441
550,541


The notes on pages 5 to 7 form part of these financial statements.

Page 3

 
MALVONNE INVESTMENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 5 APRIL 2022


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£

At 6 April 2021
100
289,201
413,310
702,611



Profit for the year
-
-
145,795
145,795

P&L transfer from other reserves
-
56,780
(56,780)
-


At 5 April 2022
100
345,981
502,325
848,406


The notes on pages 5 to 7 form part of these financial statements.

Page 4

 
MALVONNE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1.


General information

Malvonne Investments Limited us a private company limited by share capital, incorporated in England and Wales, registration number 09564644. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Valuation of investments

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.

Page 5

 
MALVONNE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

2.Accounting policies (continued)

 
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

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

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance Sheet.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 6 April 2022
2,953,012


Additions
448,913


Disposals
(317,803)


Revaluations
(428,979)



At 5 April 2023
2,655,143




Page 6

 
MALVONNE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

5.


Debtors

2023
2022
£
£


Other debtors
54,681
117,902

54,681
117,902



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,879
6,088

Other creditors
2,187,838
2,135,615

Accruals and deferred income
9,402
2,198

2,199,119
2,143,901



7.


Deferred taxation




2023


£






At beginning of year
(81,156)


Charged to profit or loss
81,156



At end of year
-

The deferred taxation balance is made up as follows:

2023
2022
£
£


Fair value movements
-
(81,156)

-
(81,156)


8.


Related party transactions

At the year end the amounts owed to the directors were £2,187,838 (2022: £2,135,615).

Page 7