Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31true3No description of principal activity2023-01-01falsetrue3 09751922 2023-01-01 2023-12-31 09751922 2022-01-01 2022-12-31 09751922 2023-12-31 09751922 2022-12-31 09751922 2023-01-01 09751922 c:Director1 2023-01-01 2023-12-31 09751922 c:Director2 2023-01-01 2023-12-31 09751922 c:RegisteredOffice 2023-01-01 2023-12-31 09751922 d:CurrentFinancialInstruments 2023-12-31 09751922 d:CurrentFinancialInstruments 2022-12-31 09751922 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09751922 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09751922 d:ShareCapital 2023-12-31 09751922 d:ShareCapital 2022-12-31 09751922 d:SharePremium 2023-12-31 09751922 d:SharePremium 2022-12-31 09751922 c:EntityHasNeverTraded 2023-01-01 2023-12-31 09751922 c:FRS102 2023-01-01 2023-12-31 09751922 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09751922 c:FullAccounts 2023-01-01 2023-12-31 09751922 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09751922 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 09751922







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


ACIS CAPITAL LTD






































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ACIS CAPITAL LTD
 


 
COMPANY INFORMATION


Directors
P M Cable 
P D Batty 




Registered number
09751922



Registered office
1 3rd Floor
St Andrews Hill

London

EC4V 5BY




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


ACIS CAPITAL LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


ACIS CAPITAL LTD
REGISTERED NUMBER:09751922



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
2,000
2,000

  
2,000
2,000

Current assets
  

Debtors: amounts falling due within one year
 4 
11,824
11,824

  
11,824
11,824

Creditors: amounts falling due within one year
 5 
(2,000)
(2,000)

Net current assets
  
 
 
9,824
 
 
9,824

Total assets less current liabilities
  
11,824
11,824

  

Net assets
  
11,824
11,824

Page 1

 


ACIS CAPITAL LTD
REGISTERED NUMBER:09751922


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,830
1,830

Share premium account
  
9,994
9,994

  
11,824
11,824


For the year ended 31 December 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 by: 




P M Cable
Director

Date: 4 April 2024

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

Page 2

 


ACIS CAPITAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

ACIS Capital Limited is a private company limited by shares incorporated in England and Wales. The address of its
registered office and trading address is disclosed on the company information page.

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 reporting 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.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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

 


ACIS CAPITAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
2,000



At 31 December 2023
2,000




Page 4

 


ACIS CAPITAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
10,000
10,000

Other debtors
1,824
1,824

11,824
11,824



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
2,000
2,000

2,000
2,000


Page 5