Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalsetrue1Holding company2023-01-01false1 13585383 2023-01-01 2023-12-31 13585383 2021-08-25 2022-12-31 13585383 2023-12-31 13585383 2022-12-31 13585383 c:Director1 2023-01-01 2023-12-31 13585383 d:CurrentFinancialInstruments 2023-12-31 13585383 d:CurrentFinancialInstruments 2022-12-31 13585383 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13585383 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13585383 d:ShareCapital 2023-12-31 13585383 d:ShareCapital 2022-12-31 13585383 d:RetainedEarningsAccumulatedLosses 2023-12-31 13585383 d:RetainedEarningsAccumulatedLosses 2022-12-31 13585383 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13585383 c:OrdinaryShareClass1 2023-12-31 13585383 c:OrdinaryShareClass1 2022-12-31 13585383 c:FRS102 2023-01-01 2023-12-31 13585383 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13585383 c:FullAccounts 2023-01-01 2023-12-31 13585383 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13585383 6 2023-01-01 2023-12-31 13585383 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13585383









BALATON HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BALATON HOLDINGS LIMITED
REGISTERED NUMBER: 13585383

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
-
99

  
-
99

Creditors: amounts falling due within one year
 6 
(2,090)
(1,400)

Net current liabilities
  
 
 
(2,090)
 
 
(1,301)

Total assets less current liabilities
  
(2,089)
(1,300)

  

Net liabilities
  
(2,089)
(1,300)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(2,189)
(1,400)

  
(2,089)
(1,300)


The director considers 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 director acknowledges his 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
 
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BALATON HOLDINGS LIMITED
REGISTERED NUMBER: 13585383
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
F G Polner
Director

Date: 26 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BALATON HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The principal activity of Balaton Holdings Limited is a that of a holding company. 
The company is a private company limited by shares and is incorporated in England and Wales. 
 The registered office is 96 Morshead Road, London, England, W9 1LG. 

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

Going concern

Total liabilities exceed current assets at the balance sheet date. Having assessed the liquidity position, the director considers the Company to be supported by the shareholder, providing sufficient liquid assets to meet its liabilities as and when they fall due, which is to continue for the next 12 months and beyond. Accordingly, the director considers that it is appropriate to prepare the accounts on a going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Statement of Comprehensive Income if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

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BALATON HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1





5.


Debtors

2023
2022
£
£


Other debtors
-
99

-
99



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
1,100
200

Accruals and deferred income
990
1,200

2,090
1,400



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Transactions with directors

Included within other debtors in 2022 was a loan to the director, amounting to £99. This balance was
repaid during the year. The loan was unsecured and interest free.

 
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