The Investment Analyst Limited 07304059 false 2022-08-01 2023-07-31 2023-07-31 The principal activity of the company is holding of equity investments. Digita Accounts Production Advanced 6.30.9574.0 true 07304059 2022-08-01 2023-07-31 07304059 2023-07-31 07304059 bus:OrdinaryShareClass1 2023-07-31 07304059 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2023-07-31 07304059 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 07304059 bus:SmallEntities 2022-08-01 2023-07-31 07304059 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 07304059 bus:FilletedAccounts 2022-08-01 2023-07-31 07304059 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07304059 bus:RegisteredOffice 2022-08-01 2023-07-31 07304059 bus:Director2 2022-08-01 2023-07-31 07304059 bus:OrdinaryShareClass1 2022-08-01 2023-07-31 07304059 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 07304059 core:OtherRelatedParties 2022-08-01 2023-07-31 07304059 countries:EnglandWales 2022-08-01 2023-07-31 07304059 2021-08-01 2022-07-31 07304059 2022-07-31 07304059 bus:OrdinaryShareClass1 2022-07-31 07304059 core:CurrentFinancialInstruments core:WithinOneYear 2022-07-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07304059

The Investment Analyst Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2023

 

The Investment Analyst Limited

Contents

Company Information

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 5

 

The Investment Analyst Limited

Company Information

Director

Mark Christopher Hiley

Registered office

35 Bedford Road
London
SW4 7EF

Accountants

Gordon Levy Limited
Chartered Accountants
Suite 5, 4th Floor
3 Universal Square
Devonshire Street North
Manchester, M12 6JH

 

The Investment Analyst Limited

(Registration number: 07304059)
Statement of Financial Position as at 31 July 2023

Note

2023
£

2022
£

Fixed assets

 

Other financial assets

4

100,000

100,000

Current assets

 

Cash at bank and in hand

 

362

458

Creditors: Amounts falling due within one year

5

(3,069)

(7,894)

Net current liabilities

 

(2,707)

(7,436)

Net assets

 

97,293

92,564

Capital and reserves

 

Called up share capital

6

100,000

100,000

Retained earnings

(2,707)

(7,436)

Shareholders' funds

 

97,293

92,564

For the financial year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 17 April 2024
 

.........................................
Mark Christopher Hiley
Director

 

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35 Bedford Road
London
SW4 7EF
England

These financial statements were authorised for issue by the director on 17 April 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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.

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2022 - 0).

 

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

4

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 August 2022

100,000

100,000

At 31 July 2023

100,000

100,000

Impairment

Carrying amount

At 31 July 2023

100,000

100,000

5

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Amounts due to related parties

7

1,536

6,348

Accruals

 

1,533

1,546

 

3,069

7,894

6

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

100,000

100,000

100,000

100,000

       
 

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

7

Related party transactions

Summary of transactions with other related parties

As part of restructuring, the company's share of investment in The Analyst Research LLP was transferred to a new company, Analyst Alpha Generation Limited, on 01 December 2022, in exchange for 100,000 £1 preference shares in the new company. The amount owed to the LLP at the year end was £nil (2022: £6,348). The amount due to related parties of £1,536 at the year end is an amount owed to Analyst Alpha Generation Limited, which is interest free and repayable on demand.