Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01false2falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13032046 2023-04-01 2024-03-31 13032046 2022-04-01 2023-03-31 13032046 2024-03-31 13032046 2023-03-31 13032046 c:Director2 2023-04-01 2024-03-31 13032046 d:CurrentFinancialInstruments 2024-03-31 13032046 d:CurrentFinancialInstruments 2023-03-31 13032046 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13032046 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13032046 d:ShareCapital 2024-03-31 13032046 d:ShareCapital 2023-03-31 13032046 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 13032046 d:RetainedEarningsAccumulatedLosses 2024-03-31 13032046 d:RetainedEarningsAccumulatedLosses 2023-03-31 13032046 c:OrdinaryShareClass1 2023-04-01 2024-03-31 13032046 c:OrdinaryShareClass1 2024-03-31 13032046 c:OrdinaryShareClass1 2023-03-31 13032046 c:OrdinaryShareClass2 2023-04-01 2024-03-31 13032046 c:OrdinaryShareClass2 2024-03-31 13032046 c:OrdinaryShareClass2 2023-03-31 13032046 c:FRS102 2023-04-01 2024-03-31 13032046 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13032046 c:FullAccounts 2023-04-01 2024-03-31 13032046 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13032046 6 2023-04-01 2024-03-31 13032046 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13032046









ABACUS-69 HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ABACUS-69 HOLDINGS LIMITED
REGISTERED NUMBER: 13032046

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
                                                                     Note
£
£

Investments
 4 
5,202
102

  
5,202
102

Current assets
  

Debtors: amounts falling due within one year
 5 
602
702

Creditors: amounts falling due within one year
 6 
(5,100)
-

Net current (liabilities)/assets
  
 
 
(4,498)
 
 
702

Net assets
  
704
804


Capital and reserves
  

Called up share capital 
 7 
104
104

Profit and loss account
 8 
600
700

  
704
804


The directors consider 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 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 statement of income and retained earnings 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 9 August 2024.




N Johns
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ABACUS-69 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Abacus-69 Holdings Limited is a private company limited by shares and is registered and incorporated in England and Wales. The registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA.
The principal activity of the company is that of a holding company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
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 balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.

 
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.

Page 2

 
ABACUS-69 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
102


Additions
5,100



At 31 March 2024
5,202





5.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
600
700

Other debtors
2
2

602
702



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
5,100
-


Page 3

 
ABACUS-69 HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



53 (2023 - 53) Ordinary A shares of £1.00 each
53
53
51 (2023 - 51) Ordinary B shares of £1.00 each
51
51

104

104



8.


Reserves

Profit and loss account

The Profit and loss account consists of distributable reserves arising from cumulative historical profits and losses net of dividends or other adjustments


9.


Related party transactions

At the year ended included within debtors is £600 (2023 - £700) owed from a subsidiary company.


10.


Controlling party

The company's ultimate controlling party is Neil Johns.

 
Page 4