Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true2023-05-01falseNo description of principal activity34trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13355513 2023-05-01 2024-04-30 13355513 2022-05-01 2023-04-30 13355513 2024-04-30 13355513 2023-04-30 13355513 c:Director1 2023-05-01 2024-04-30 13355513 d:CurrentFinancialInstruments 2024-04-30 13355513 d:CurrentFinancialInstruments 2023-04-30 13355513 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13355513 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13355513 d:ShareCapital 2024-04-30 13355513 d:ShareCapital 2023-04-30 13355513 d:SharePremium 2024-04-30 13355513 d:SharePremium 2023-04-30 13355513 d:RetainedEarningsAccumulatedLosses 2024-04-30 13355513 d:RetainedEarningsAccumulatedLosses 2023-04-30 13355513 c:OrdinaryShareClass1 2023-05-01 2024-04-30 13355513 c:OrdinaryShareClass1 2024-04-30 13355513 c:OrdinaryShareClass1 2023-04-30 13355513 c:OrdinaryShareClass2 2023-05-01 2024-04-30 13355513 c:OrdinaryShareClass2 2024-04-30 13355513 c:OrdinaryShareClass2 2023-04-30 13355513 c:FRS102 2023-05-01 2024-04-30 13355513 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13355513 c:FullAccounts 2023-05-01 2024-04-30 13355513 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13355513 6 2023-05-01 2024-04-30 13355513 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13355513









AWR MGMT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
AWR MGMT LIMITED
REGISTERED NUMBER: 13355513

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
31,790
31,790

  
31,790
31,790

Current assets
  

Debtors: amounts falling due within one year
 5 
59,630
2,560

Cash at bank and in hand
 6 
104
162,232

  
59,734
164,792

Creditors: amounts falling due within one year
 7 
(666,878)
(439,892)

Net current liabilities
  
 
 
(607,144)
 
 
(275,100)

Total assets less current liabilities
  
(575,354)
(243,310)

  

Net liabilities
  
(575,354)
(243,310)


Capital and reserves
  

Called up share capital 
  
14,792
14,792

Share premium account
  
456,815
456,815

Profit and loss account
  
(1,046,961)
(714,917)

  
(575,354)
(243,310)


Page 1

 
AWR MGMT LIMITED
REGISTERED NUMBER: 13355513
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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.

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




D Askey
Director

Date: 19 August 2024

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

Page 2

 
AWR MGMT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

AWR Mgmt Limited is a private company limited by shares, incorporated in England and Wales (registered number: 13355513). 
The registered office and principal place of business address is Apartment 103, 45 Holloway Road, London, England, N7 8JW. 
The financial statements are presented in Sterling, which is the functional currency of the 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

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months.
As at 30 April 2024, the company had net liabilities of £575,354. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence and on this basis the director considers it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

Page 3

 
AWR MGMT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
AWR MGMT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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.

 
2.9

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.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4).

Page 5

 
AWR MGMT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
31,790



At 30 April 2024
31,790





5.


Debtors

2024
2023
£
£


Other debtors
59,630
2,560

59,630
2,560



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
104
162,232

104
162,232



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
586,171
436,292

Other taxation and social security
25,212
-

Other creditors
51,895
-

Accruals and deferred income
3,600
3,600

666,878
439,892


Page 6

 
AWR MGMT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,267,894 (2023 - 1,267,894) Ordinary shares shares of £0.01 each
12,679
12,679
211,262 (2023 - 211,262) B Ordinary shares shares of £0.01 each
2,113
2,113

14,792

14,792


 
Page 7