Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3102022-04-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13587813 2022-04-01 2023-03-31 13587813 2021-08-26 2022-03-31 13587813 2023-03-31 13587813 2022-03-31 13587813 c:Director2 2022-04-01 2023-03-31 13587813 d:CurrentFinancialInstruments 2023-03-31 13587813 d:CurrentFinancialInstruments 2022-03-31 13587813 d:Non-currentFinancialInstruments 2023-03-31 13587813 d:Non-currentFinancialInstruments 2022-03-31 13587813 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13587813 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 13587813 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 13587813 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 13587813 d:ShareCapital 2023-03-31 13587813 d:ShareCapital 2022-03-31 13587813 d:RetainedEarningsAccumulatedLosses 2023-03-31 13587813 d:RetainedEarningsAccumulatedLosses 2022-03-31 13587813 c:OrdinaryShareClass1 2022-04-01 2023-03-31 13587813 c:OrdinaryShareClass1 2023-03-31 13587813 c:OrdinaryShareClass1 2022-03-31 13587813 c:OrdinaryShareClass2 2022-04-01 2023-03-31 13587813 c:OrdinaryShareClass2 2023-03-31 13587813 c:OrdinaryShareClass2 2022-03-31 13587813 c:OrdinaryShareClass3 2022-04-01 2023-03-31 13587813 c:OrdinaryShareClass3 2023-03-31 13587813 c:OrdinaryShareClass3 2022-03-31 13587813 c:OrdinaryShareClass4 2022-04-01 2023-03-31 13587813 c:OrdinaryShareClass4 2023-03-31 13587813 c:OrdinaryShareClass4 2022-03-31 13587813 c:FRS102 2022-04-01 2023-03-31 13587813 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13587813 c:FullAccounts 2022-04-01 2023-03-31 13587813 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 13587813 d:Subsidiary1 2022-04-01 2023-03-31 13587813 d:Subsidiary1 1 2022-04-01 2023-03-31 13587813 6 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13587813










ELF INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ELF INVESTMENTS LIMITED
REGISTERED NUMBER: 13587813

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
15
15

  
15
15

Current assets
  

Debtors: amounts falling due within one year
 5 
-
3,000

Cash at bank and in hand
  
250,000
-

  
250,000
3,000

Creditors: amounts falling due within one year
 7 
(648)
(600)

Net current assets
  
 
 
249,352
 
 
2,400

Total assets less current liabilities
  
249,367
2,415

Creditors: amounts falling due after more than one year
  
(130,793)
-

  

Net assets
  
118,574
2,415


Capital and reserves
  

Called up share capital 
 9 
15
15

Profit and loss account
  
118,559
2,400

  
118,574
2,415


Page 1

 
ELF INVESTMENTS LIMITED
REGISTERED NUMBER: 13587813
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 on 21 December 2023.




W E Dodds
Director

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

Page 2

 
ELF INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Elf Investments Limited, 13587813, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at St. James's House, Anchorage Avenue, Shrewsbury, SY2 6FG  

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.

 
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

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.

 
2.5

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.

 
2.6

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 year was 2 (2022 - 0).

Page 3

 
ELF INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
15



At 31 March 2023
15





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Class of shares

Holding

Oberon Engineering Services Limited
Ordinary
100%

The aggregate of the share capital and reserves as at 31 March 2023 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:

Name
Profit/(Loss)

Oberon Engineering Services Limited
543,434


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
3,000

-
3,000



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
250,000
-

250,000
-


Page 4

 
ELF INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
648
600

648
600



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Amounts owed to group undertakings
130,793
-

130,793
-



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary shares share of £12.00
12
12
1 (2022 - 1) Ordinary B share share of £1.00
1
1
1 (2022 - 1) Ordinary C share share of £1.00
1
1
1 (2022 - 1) Ordinary D share share of £1.00
1
1

15

15


 
Page 5