Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31falsetrue02022-04-01trueHolding company0 04354048 2022-04-01 2023-03-31 04354048 2021-04-01 2022-03-31 04354048 2023-03-31 04354048 2022-03-31 04354048 2021-04-01 04354048 c:Director1 2022-04-01 2023-03-31 04354048 d:CurrentFinancialInstruments 2023-03-31 04354048 d:CurrentFinancialInstruments 2022-03-31 04354048 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04354048 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 04354048 d:ShareCapital 2023-03-31 04354048 d:ShareCapital 2022-03-31 04354048 d:ShareCapital 2021-04-01 04354048 d:SharePremium 2023-03-31 04354048 d:SharePremium 2022-03-31 04354048 d:SharePremium 2021-04-01 04354048 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 04354048 d:RetainedEarningsAccumulatedLosses 2023-03-31 04354048 d:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 04354048 d:RetainedEarningsAccumulatedLosses 2022-03-31 04354048 d:RetainedEarningsAccumulatedLosses 2021-04-01 04354048 c:EntityHasNeverTraded 2022-04-01 2023-03-31 04354048 c:FRS102 2022-04-01 2023-03-31 04354048 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04354048 c:FullAccounts 2022-04-01 2023-03-31 04354048 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04354048 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 04354048










C P A S HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
C P A S HOLDINGS LIMITED
REGISTERED NUMBER:04354048

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
200
300

Current assets
  

Debtors: amounts falling due within one year
 5 
210,900
210,900

Creditors: amounts falling due within one year
 6 
(135,528)
(123,628)

Net current assets
  
 
 
75,372
 
 
87,272

  

Net assets
  
75,572
87,572


Capital and reserves
  

Called up share capital 
  
110
110

Share premium account
  
14,490
14,490

Profit and loss account
  
60,972
72,972

  
75,572
87,572


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 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 31 January 2024.




Mr H Kumar
Director

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

Page 1

 
C P A S HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 April 2021
110
14,490
89,472
104,072


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(16,500)
(16,500)



At 1 April 2022
110
14,490
72,972
87,572


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(12,000)
(12,000)


At 31 March 2023
110
14,490
60,972
75,572


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

Page 2

 
C P A S HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

C P A S Holdings Limited is a private company, limited by shares, registered in England and Wales, company registration number 04354048. The registered office address is 6th Floor, 2 London Wall Place, London, EC2Y 5AU.

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 financial statements are presented in sterling which is the functional currency of the Company, rounded to the nearest £1.

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The Company had net assets of £75,572 (2022: £87,572) at the balance sheet date. The directors have considered the going concern of the Company and the directors have agreed to support C P A S Holdings Limited for at least 12 months from the date of approval of the financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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 3

 
C P A S HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
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 year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
300


Disposals
(100)



At 31 March 2023
200





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
210,900
210,900


Amounts owed by group undertakings of £210,900 (2022: £210,900) are unsecured, interest-free and repayable on demand.

Page 4

 
C P A S HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
102,151
90,151

Other creditors
33,377
33,477

135,528
123,628


Amounts owed to group undertakings of £102,151 (2022: £90,151) are unsecured, interest-free and repayable on demand.


7.


Related party transactions

Colonnades Pharmacy LLP is an LLP in which the directors of C P A S Holdings Limited are members. The balance due to Colonnades Pharmacy LLP at the year end was £10,614 (2022: £7,000). This loan is unsecured, interest free and repayable on demand. 


8.


Controlling party

The Company was under the control of the directors throughout the current year and the previous year.

Page 5