Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-302false2022-05-30truetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14141614 2022-05-29 14141614 2022-05-30 2023-06-30 14141614 2021-05-30 2022-05-29 14141614 2023-06-30 14141614 c:Director1 2022-05-30 2023-06-30 14141614 d:CurrentFinancialInstruments 2023-06-30 14141614 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 14141614 d:ShareCapital 2023-06-30 14141614 d:RetainedEarningsAccumulatedLosses 2023-06-30 14141614 c:OrdinaryShareClass1 2022-05-30 2023-06-30 14141614 c:OrdinaryShareClass1 2023-06-30 14141614 c:OrdinaryShareClass2 2022-05-30 2023-06-30 14141614 c:OrdinaryShareClass2 2023-06-30 14141614 c:OrdinaryShareClass3 2022-05-30 2023-06-30 14141614 c:OrdinaryShareClass3 2023-06-30 14141614 c:FRS102 2022-05-30 2023-06-30 14141614 c:AuditExempt-NoAccountantsReport 2022-05-30 2023-06-30 14141614 c:FullAccounts 2022-05-30 2023-06-30 14141614 c:PrivateLimitedCompanyLtd 2022-05-30 2023-06-30 14141614 6 2022-05-30 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14141614









CHEVALLIER HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2023

 
CHEVALLIER HOLDINGS LIMITED
REGISTERED NUMBER:14141614

BALANCE SHEET
AS AT 30 JUNE 2023

2023
Note
£

Fixed assets
  

Investments
 4 
1

  
1

Current assets
  

Debtors: amounts falling due within one year
 5 
41,291

Cash at bank and in hand
  
748,896

  
790,187

Creditors: amounts falling due within one year
 6 
(15,907)

Net current assets
  
 
 
774,280

  

Net assets
  
774,281


Capital and reserves
  

Called up share capital 
  
800,100

Profit and loss account
  
(25,819)

  
774,281


Page 1

 
CHEVALLIER HOLDINGS LIMITED
REGISTERED NUMBER:14141614
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 period 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 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 by: 




H Chevallier Guild
Director

Date: 9 November 2023

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

Page 2

 
CHEVALLIER HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

Chevallier Holdings Limited is a private company, limited by shares, incorporated in England and Wales, registration number 14141614. The registered office is 45 Gresham Street, London, England, EC2V 7BG.
The company was incorporated on 30 May 2022 and the company commenced trading on 7 October 2022.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts

 
2.3

Going concern

The Company is reliant on the support of its directors. The directors have given their assurance to support the company for at least 12 months from the date of signing the accounts and therefore the accounts have been prepared on the going concern basis.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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

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.

 
2.7

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.

Page 3

 
CHEVALLIER HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
1



At 30 June 2023
1





5.


Debtors

2023
£


Amounts owed by group undertakings
41,191

Called up share capital not paid
100

41,291



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
8,188

Accruals
7,719

15,907


Page 4

 
CHEVALLIER HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


50 Ordinary A shares shares of £1.00 each
50
50 Ordinary B shares shares of £1.00 each
50
800,000 Ordinary C shares shares of £1.00 each
800,000

800,100


On 30 May 2022, the Company issued 50 Ordinary A shares with a nominal value of £1 each for proceeds of £50.
On 30 May 2022, the Company issued 50 Ordinary B shares with a nominal value of £1 each for proceeds of £50.
On 24 September 2022, the Company issued 800,000 Ordinary C shares with a nominal value of £1 each for proceeds of £800,000.
All shares rank pari passu.


8.


Related party transactions

The company has taken advantage of the exemption available under FRS102 and not disclosed transactions with any wholly owned group companies.

 
Page 5