Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsefalseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-10-0111 14365225 2022-10-01 2024-03-31 14365225 2022-09-20 2022-09-30 14365225 2024-03-31 14365225 2022-09-30 14365225 c:Director1 2022-10-01 2024-03-31 14365225 d:CurrentFinancialInstruments 2024-03-31 14365225 d:CurrentFinancialInstruments 2022-09-30 14365225 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14365225 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 14365225 d:ShareCapital 2024-03-31 14365225 d:ShareCapital 2022-09-30 14365225 d:RetainedEarningsAccumulatedLosses 2024-03-31 14365225 d:RetainedEarningsAccumulatedLosses 2022-09-30 14365225 c:OrdinaryShareClass1 2022-10-01 2024-03-31 14365225 c:OrdinaryShareClass1 2024-03-31 14365225 c:OrdinaryShareClass1 2022-09-30 14365225 c:FRS102 2022-10-01 2024-03-31 14365225 c:AuditExempt-NoAccountantsReport 2022-10-01 2024-03-31 14365225 c:FullAccounts 2022-10-01 2024-03-31 14365225 c:PrivateLimitedCompanyLtd 2022-10-01 2024-03-31 14365225 6 2022-10-01 2024-03-31 14365225 2 2024-03-31 14365225 2 2022-09-30 14365225 f:PoundSterling 2022-10-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14365225









ALYSSIA INVESTMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
ALYSSIA INVESTMENTS LTD
REGISTERED NUMBER: 14365225

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
30 September
2024
2022
Note
£
£

Fixed assets
  

Investments
 4 
200,000
-

Current assets
  

Debtors: amounts falling due within one year
 5 
6,919
100

Cash at bank and in hand
 6 
30,426
-

  
37,345
100

Creditors: amounts falling due within one year
 7 
(210,259)
-

Net current (liabilities)/assets
  
 
 
(172,914)
 
 
100

Total assets less current liabilities
  
27,086
100

  

Net assets
  
27,086
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
26,986
-

Total equity
  
27,086
100


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 period 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.
 
Page 1

 
ALYSSIA INVESTMENTS LTD
REGISTERED NUMBER: 14365225
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024


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




A R Feldman
Director

Date: 14 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ALYSSIA INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Alyssia Investments Ltd is a private company limited by shares and registered in England and Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF.
The financial statements are presented in Sterling (£), rounded to the nearest £1.
These financial statements cover the period from 1 October 2022 to 31 March 2024 as the first full active period of trading.

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

Going concern

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial
statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue represents interest payable on loans made by the company.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Valuation of investments

Unlisted investments, being financing loans made to unrelated businesses, are measured at cost less accumulated impairment.

Page 3

 
ALYSSIA INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

 
2.9

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 balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Page 4

 
ALYSSIA INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.9
Financial instruments (continued)

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

  
2.10

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.


3.


Employees



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

Page 5

 
ALYSSIA INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Fixed asset investments








Unlisted investments

£



Cost or valuation


Additions
200,000



At 31 March 2024
200,000






Net book value



At 31 March 2024
200,000



At 30 September 2022
-


5.


Debtors

31 March
30 September
2024
2022
£
£


Called up share capital not paid
-
100

Prepayments and accrued income
6,919
-

6,919
100



6.


Cash and cash equivalents

31 March
30 September
2024
2022
£
£

Cash at bank and in hand
30,426
-


Page 6

 
ALYSSIA INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

31 March
30 September
2024
2022
£
£

Corporation tax
8,244
-

Other creditors
200,935
-

Accruals and deferred income
1,080
-

210,259
-



8.


Share capital

31 March
30 September
2024
2022
£
£
Allotted, called up and fully paid



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



9.


Related party transactions

During the period the director made payments on behalf of the company totalling £200,935 (2022 - £Nil). As at the balance sheet date the director was owed £200,935 (2022 - £Nil).

 
Page 7