Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01trueNon Trading Holding Company11falsetrue 06837015 2022-04-01 2023-03-31 06837015 2021-04-01 2022-03-31 06837015 2023-03-31 06837015 2022-03-31 06837015 c:Director1 2022-04-01 2023-03-31 06837015 d:CurrentFinancialInstruments 2023-03-31 06837015 d:CurrentFinancialInstruments 2022-03-31 06837015 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06837015 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 06837015 d:ShareCapital 2023-03-31 06837015 d:ShareCapital 2022-03-31 06837015 d:RetainedEarningsAccumulatedLosses 2023-03-31 06837015 d:RetainedEarningsAccumulatedLosses 2022-03-31 06837015 c:EntityHasNeverTraded 2022-04-01 2023-03-31 06837015 c:FRS102 2022-04-01 2023-03-31 06837015 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 06837015 c:FullAccounts 2022-04-01 2023-03-31 06837015 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06837015 6 2022-04-01 2023-03-31 06837015 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 06837015









ANICAR HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ANICAR HOLDINGS LIMITED
REGISTERED NUMBER: 06837015

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
26,470
26,470

  
26,470
26,470

Current assets
  

Cash at bank and in hand
 4 
122,507
122,557

  
122,507
122,557

Creditors: amounts falling due within one year
 5 
(25,601)
(25,651)

Net current assets
  
 
 
96,906
 
 
96,906

Total assets less current liabilities
  
123,376
123,376

  

Net assets
  
123,376
123,376


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
122,376
122,376

  
123,376
123,376


Page 1

 
ANICAR HOLDINGS LIMITED
REGISTERED NUMBER: 06837015
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

For the year ended 31 March 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges her 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: 




Mrs M Horton
Director

Date: 29 November 2023

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

Page 2

 
ANICAR HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

The principal activity of the Company is that of a holding company.
The Company is a private company limited by shares and is incorporated in England and Wales.
The Registered Office address is 102 Cricklewood Broadway, London NW2 3EJ. 

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.

 
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 Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less 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.

Page 3

 
ANICAR HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and loans from related parties.
(i) Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
(iii) Offsetting
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 4

 
ANICAR HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
26,470



At 31 March 2023
26,470





4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
122,507
122,557



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
25,601
25,651



6.


Related party transactions

At the balance sheet date £25,600 (2022- £25,650) was owed to the subsidiary.

Page 5