Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28false2022-03-01trueNo description of principal activity00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09882929 2022-03-01 2023-02-28 09882929 2021-03-01 2022-02-28 09882929 2023-02-28 09882929 2022-02-28 09882929 c:Director2 2022-03-01 2023-02-28 09882929 d:CurrentFinancialInstruments 2023-02-28 09882929 d:CurrentFinancialInstruments 2022-02-28 09882929 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 09882929 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 09882929 d:ShareCapital 2023-02-28 09882929 d:ShareCapital 2022-02-28 09882929 c:FRS102 2022-03-01 2023-02-28 09882929 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 09882929 c:FullAccounts 2022-03-01 2023-02-28 09882929 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 09882929 6 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure
Registered number: 09882929









ISCA HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023














 
ISCA HOLDINGS LIMITED
REGISTERED NUMBER:09882929

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
45,000
45,000

  
45,000
45,000

Creditors: amounts falling due within one year
 6 
(45,000)
(45,000)

Net current assets
  
 
 
-
 
 
-

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


Page 1

 
ISCA HOLDINGS LIMITED
REGISTERED NUMBER:09882929
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 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 statement of income and retained earnings 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 22 November 2023.




J Evans
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ISCA HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

Isca Holdings Limited is a private company, limited by shares, domiciled in England and Wales. The registered office is Unit 6, Newbery Commercial Centre Fair Oak Close, Clyst Honiton, Exeter, EX5 2UL. The principal activity of the company is that of Freight Forwarding and Transportation.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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 income and retained earnings 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.

 
2.3

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.

 
2.4

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

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 0 (2022 - 0).

Page 3

 
ISCA HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 March 2022
100



At 28 February 2023
100





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
45,000
45,000

45,000
45,000



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
45,000
45,000

45,000
45,000


Page 4