Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-02-01false33truetrue 08364483 2022-02-01 2023-01-31 08364483 2021-02-01 2022-01-31 08364483 2023-01-31 08364483 2022-01-31 08364483 c:Director1 2022-02-01 2023-01-31 08364483 d:FurnitureFittings 2022-02-01 2023-01-31 08364483 d:FurnitureFittings 2023-01-31 08364483 d:FurnitureFittings 2022-01-31 08364483 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 08364483 d:CurrentFinancialInstruments 2023-01-31 08364483 d:CurrentFinancialInstruments 2022-01-31 08364483 d:Non-currentFinancialInstruments 2023-01-31 08364483 d:Non-currentFinancialInstruments 2022-01-31 08364483 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08364483 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 08364483 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 08364483 d:Non-currentFinancialInstruments d:AfterOneYear 2022-01-31 08364483 d:ShareCapital 2023-01-31 08364483 d:ShareCapital 2022-01-31 08364483 d:RetainedEarningsAccumulatedLosses 2023-01-31 08364483 d:RetainedEarningsAccumulatedLosses 2022-01-31 08364483 c:OrdinaryShareClass1 2022-02-01 2023-01-31 08364483 c:OrdinaryShareClass1 2023-01-31 08364483 c:OrdinaryShareClass1 2022-01-31 08364483 c:FRS102 2022-02-01 2023-01-31 08364483 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 08364483 c:FullAccounts 2022-02-01 2023-01-31 08364483 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 08364483 2 2022-02-01 2023-01-31 08364483 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 08364483 d:AcceleratedTaxDepreciationDeferredTax 2022-01-31 08364483 d:OtherDeferredTax 2023-01-31 08364483 d:OtherDeferredTax 2022-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08364483














A-LIST MANAGEMENT LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

 
A-LIST MANAGEMENT LIMITED
REGISTERED NUMBER:08364483

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,750
2,436

  
2,750
2,436

Current assets
  

Debtors: amounts falling due within one year
 5 
86,703
99,827

Cash at bank and in hand
 6 
99,959
35,788

  
186,662
135,615

Creditors: amounts falling due within one year
 7 
(52,680)
(18,435)

Net current assets
  
 
 
133,982
 
 
117,180

Total assets less current liabilities
  
136,732
119,616

Creditors: amounts falling due after more than one year
 8 
(23,612)
(45,910)

Provisions for liabilities
  

Deferred tax
 10 
(647)
(578)

  
 
 
(647)
 
 
(578)

Net assets
  
112,473
73,128


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
112,373
73,028

  
112,473
73,128


Page 1

 
A-LIST MANAGEMENT LIMITED
REGISTERED NUMBER:08364483
    
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 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: 




C Alamouti
Director

Date: 15 November 2023

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

A-List Management Limited is a private company, limited by shares, registered in England and Wales, registration number 08364483. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of management of musicians.

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

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

Turnover from management of musicians activities is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Recharged income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. 
Grants of a revenue nature are recognised in the profit and loss account in the same period as the related expenditure. Grants received from the Coronavirus Bounce Bank Loan is included in other income.

 
2.6

Interest income

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

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.9

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.10

 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.

Depreciation is provided on the following basis:

Fixtures and fittings
-
3 years straight line

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 4

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.11

 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.

 
2.12

 Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.13

 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.

 
2.14

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, creditors, loans from banks and other third parties and loans with related parties.

 
2.15

 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 directors, during the year was 3 (2022 - 3).

Page 5

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost 


At 1 February 2022
13,380


Additions
3,478



At 31 January 2023

16,858



Depreciation


At 1 February 2022
10,944


Charge for the year
3,164



At 31 January 2023

14,108



Net book value



At 31 January 2023
2,750



At 31 January 2022
2,436


5.


Debtors

2023
2022
£
£


Trade debtors
9,191
7,299

Other debtors
20,321
28,473

Prepayments and accrued income
57,191
64,055

86,703
99,827



6.


Cash

2023
2022
£
£

Cash at bank and in hand
99,959
35,788


Page 6

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

7.


Creditors: amounts falling due within one year

2023
2022
£
£

Bank loans
3,427
3,257

Corporation tax
15,296
-

Other taxation and social security
24,130
10,172

Other creditors
161
122

Accruals and deferred income
9,666
4,884

52,680
18,435


The Bank loans of £3,427 (2022 - £3,257) included in creditors due within one year is the Coronavirus Bounce Back Loan, and it is fully guaranteed by the government.


8.


Creditors: amounts falling due after more than one year

2023
2022
£
£

Bank loans
23,612
45,910


The bank loan of £23,612 (2022 - £45,910) included in creditors due more than one year is the Coronavirus Bounce Back Loan, and it is fully guaranteed by the government.


9.


Amounts due greater than 5 years

Included in creditors due more than one year, is the Coronavirus Bounce Bank Loan repayable for the sum of £8,619 (2022 - £22,063).   


10.


Deferred taxation




2023


£






At beginning of year
(578)


Charged to profit or loss
(69)



At end of year
(647)

Page 7

 
A-LIST MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023
 
10.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(688)
(609)

Short term timing differences
41
31

(647)
(578)


11.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) ordinary shares of £1.00 each
100
100


The ordinary shares have attached to them full voting, dividend and capital distribution (including on winding up) rights. They do not confer any rights of redemption.
 

12.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £712 (2022 - £1,053). Contributions totalling £162 (2022 - £123) were payable to the fund at the balance sheet date and are included in other creditors.


13.Commitments under operating lease

As at the year end, the company has a non-cancellable operating lease commitment amounting to £NIL (2022 - £582).

 
Page 8