Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-313trueNo description of principal activity2022-05-03falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14082381 2022-05-02 14082381 2022-05-03 2023-03-31 14082381 2021-05-03 2022-05-02 14082381 2023-03-31 14082381 c:Director1 2022-05-03 2023-03-31 14082381 d:CurrentFinancialInstruments 2023-03-31 14082381 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14082381 d:ShareCapital 2023-03-31 14082381 d:RetainedEarningsAccumulatedLosses 2023-03-31 14082381 c:OrdinaryShareClass1 2022-05-03 2023-03-31 14082381 c:OrdinaryShareClass1 2023-03-31 14082381 c:OrdinaryShareClass2 2022-05-03 2023-03-31 14082381 c:OrdinaryShareClass2 2023-03-31 14082381 c:OrdinaryShareClass3 2022-05-03 2023-03-31 14082381 c:OrdinaryShareClass3 2023-03-31 14082381 c:FRS102 2022-05-03 2023-03-31 14082381 c:AuditExempt-NoAccountantsReport 2022-05-03 2023-03-31 14082381 c:FullAccounts 2022-05-03 2023-03-31 14082381 c:PrivateLimitedCompanyLtd 2022-05-03 2023-03-31 14082381 6 2022-05-03 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14082381










ARPENTEUR ELTHAM HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2023



 
ARPENTEUR ELTHAM HOLDINGS LIMITED
REGISTERED NUMBER: 14082381

BALANCE SHEET
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Investments
 4 
1

Current assets
  

Debtors: amounts falling due within one year
 5 
2,514,249

Cash at bank and in hand
 6 
100

Creditors: amounts falling due within one year
 7 
(245,000)

Net current assets
  
 
 
2,269,349

  

Net assets
  
2,269,350


Capital and reserves
  

Called up share capital 
 8 
2,269,600

Profit and loss account
  
(250)

  
2,269,350


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 T Gaymer
Director

Date: 9 November 2023

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ARPENTEUR ELTHAM HOLDINGS LIMITED
 

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

1.Accounting policies

 
1.1

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:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Taxation

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.

 
1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 2

 
ARPENTEUR ELTHAM HOLDINGS LIMITED
 

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

1.Accounting policies (continued)

 
1.5

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.

 
1.6

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.

 
1.7

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.


2.


General information

Arpenteur Eltham Holdings Limited is a limited company incorporated in England and Wales. The Company's registered office is at The Stables, Little Coldharbour Farm, Tong Lane, Lamberhurst, Tunbridge Wells, Kent, TN3 8AD.


3.


Employees

The average monthly number of employees, including directors, during the period was 3.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
1



At 31 March 2023
1




Page 3

 
ARPENTEUR ELTHAM HOLDINGS LIMITED
 

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

5.


Debtors

2023
£


Amounts owed by group undertakings
2,514,249



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
100



7.


Creditors: Amounts falling due within one year

2023
£

Other creditors
245,000



8.


Share capital

2023
£
Allotted, called up and fully paid


305,914 A Ordinary shares of £1.00 each
305,914
1,963,586 B Ordinary shares of £1.00 each
1,963,586
100 C Ordinary shares of £1.00 each
100

2,269,600


During the period, 305,914 A Ordinary shares of £1.00 each, 1,963,586 B Ordinary shares of £1.00 each and 100 C Ordinary shares of £1.00 each were allotted and fully paid at par.


Page 4