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Registered number: 14038173
Alva Labs International Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Goodwille Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14038173
31 December 2023 31 December 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 21,049 5,360
Cash at bank and in hand 937 213,668
21,986 219,028
Creditors: Amounts Falling Due Within One Year 5 (4,648 ) (14,658 )
NET CURRENT ASSETS (LIABILITIES) 17,338 204,370
TOTAL ASSETS LESS CURRENT LIABILITIES 17,338 204,370
Creditors: Amounts Falling Due After More Than One Year 6 - (198,033 )
NET ASSETS 17,338 6,337
CAPITAL AND RESERVES
Called up share capital 7 300 300
Profit and Loss Account 17,038 6,037
SHAREHOLDERS' FUNDS 17,338 6,337
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Malcolm Burenstam Linder
Director
28/03/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Alva Labs International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14038173 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. Turnover
Turnover represents the value of services provided to its parent undertaking, net of value added tax. Revenue is recognised when the company has a contractual right to receive revenue for work undertaken.
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Basic financial assets, including other debtors, 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, less any impairment.
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2.10. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.11. Creditors
Basic financial assets, including trade and other debtors, 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, less any impairment.
2.12. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.13. Disclosure of long or short period
The company was incorporated on 11 April 2022. The comparitives therefore reflect a shorter period from 11 April 2022 to 31 December 2022.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
4. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Prepayments and accrued income - 5,063
VAT 90 297
Amounts owed by group undertakings 20,959 -
21,049 5,360
5. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 69 2,261
Corporation tax 3,379 1,833
PAYE Payable - 8,135
Pension Payable - 1,429
Accruals and deferred income 1,200 1,000
4,648 14,658
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Amounts owed to parent undertaking - 198,033
- 198,033
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7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 300 300
8. Dividends
No dividends were proposed or paid during the current year or prior period. 
9. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Alva Labs AB . Alva Labs AB was incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Kivra: 559103-8178, Stockholm, Sweden . The ultimate controlling party is Alva Labs AB who controls 100% of the shares of Alva Labs International Limited .
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