Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-31false2true2023-02-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12382322 2023-02-01 2023-10-31 12382322 2022-02-01 2023-01-31 12382322 2023-10-31 12382322 2023-01-31 12382322 1 2023-02-01 2023-10-31 12382322 d:Director1 2023-02-01 2023-10-31 12382322 c:CurrentFinancialInstruments 2023-10-31 12382322 c:CurrentFinancialInstruments 2023-01-31 12382322 c:CurrentFinancialInstruments c:WithinOneYear 2023-10-31 12382322 c:CurrentFinancialInstruments c:WithinOneYear 2023-01-31 12382322 c:ShareCapital 2023-10-31 12382322 c:ShareCapital 2023-01-31 12382322 c:SharePremium 2023-10-31 12382322 c:SharePremium 2023-01-31 12382322 c:RetainedEarningsAccumulatedLosses 2023-10-31 12382322 c:RetainedEarningsAccumulatedLosses 2023-01-31 12382322 d:OrdinaryShareClass1 2023-02-01 2023-10-31 12382322 d:OrdinaryShareClass1 2023-10-31 12382322 d:OrdinaryShareClass1 2023-01-31 12382322 d:EntityNoLongerTradingButTradedInPast 2023-02-01 2023-10-31 12382322 d:FRS102 2023-02-01 2023-10-31 12382322 d:AuditExempt-NoAccountantsReport 2023-02-01 2023-10-31 12382322 d:FullAccounts 2023-02-01 2023-10-31 12382322 d:PrivateLimitedCompanyLtd 2023-02-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12382322










ALVA HEALTH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
ALVA HEALTH LIMITED
REGISTERED NUMBER: 12382322

BALANCE SHEET
AS AT 31 OCTOBER 2023

31 October
31 January
2023
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,365
48,204

Cash at bank and in hand
 5 
9
719

  
2,374
48,923

Current liablity
  

Creditors: amounts falling due within one year
 6 
(2,270)
(3,150)

Total assets less current liabilities
  
 
 
104
 
 
45,773

  

Net assets
  
104
45,773


Capital and reserves
  

Called up share capital 
 7 
60
60

Share premium account
  
-
1,001,973

Profit and loss account
  
44
(956,260)

  
104
45,773


Page 1

 
ALVA HEALTH LIMITED
REGISTERED NUMBER: 12382322

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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: 




A J Berchowitz
Director

Date: 16 November 2023

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

Page 2

 
ALVA HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

Alva Health Limited is a private company, limited by shares, registered in England and Wales, registration number 12382322. The registered office is 22 Highbury Grove, Unit 401, London, England, N5 2EF.

The Company has shortened the year end to 31 October 2023. The current year figures covers 9 months from 1 February 2023 to 31 October 2023. The prior year figures relate to the year ended 31 January 2023.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Page 3

 
ALVA HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.6

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 period was 2 (2023 - 2).


4.


Debtors

31 October
31 January
2023
2023
£
£


Amounts owed by group undertakings
2,135
40,829

Other debtors
230
7,375

2,365
48,204



5.


Cash and cash equivalents

31 October
31 January
2023
2023
£
£

Cash at bank and in hand
9
719

9
719



6.


Creditors: Amounts falling due within one year

31 October
31 January
2023
2023
£
£

Accruals and deferred income
2,270
3,150

2,270
3,150


Page 4

 
ALVA HEALTH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

7.


Share capital

31 October
31 January
2023
2023
£
£
Allotted, called up and fully paid



1,199,980 (Jan 2023 - 1,199,980) Ordinary shares of £0.00005 each
60
60



8.


Post balance sheet events

During the year Alva Health Limited ceased trading. The Company will be struck off post year end.


9.


Controlling party

The Company is a wholly owned subsidiary of Vira Health Limited. The Company has taken advantage of the disclosure exemption available under FRS 102 Section 33.1A not to disclose transactions entered into between 100% owned group companies. 


Page 5