Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalse22022-12-01falsetrueNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00738697 2022-12-01 2023-11-30 00738697 2021-07-01 2022-11-30 00738697 2023-11-30 00738697 2022-11-30 00738697 c:Director1 2022-12-01 2023-11-30 00738697 d:CurrentFinancialInstruments 2023-11-30 00738697 d:CurrentFinancialInstruments 2022-11-30 00738697 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 00738697 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 00738697 d:ShareCapital 2023-11-30 00738697 d:ShareCapital 2022-11-30 00738697 d:SharePremium 2023-11-30 00738697 d:SharePremium 2022-11-30 00738697 d:RetainedEarningsAccumulatedLosses 2023-11-30 00738697 d:RetainedEarningsAccumulatedLosses 2022-11-30 00738697 c:OrdinaryShareClass1 2022-12-01 2023-11-30 00738697 c:OrdinaryShareClass1 2023-11-30 00738697 c:OrdinaryShareClass1 2022-11-30 00738697 c:FRS102 2022-12-01 2023-11-30 00738697 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 00738697 c:FullAccounts 2022-12-01 2023-11-30 00738697 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 00738697 2 2022-12-01 2023-11-30 00738697 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00738697









ALTO (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
ALTO (UK) LIMITED
REGISTERED NUMBER: 00738697

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
382
-

Cash at bank and in hand
  
-
2,870

Creditors: amounts falling due within one year
 5 
(130,862)
(128,082)

  

Net liabilities
  
(130,480)
(125,212)


Capital and reserves
  

Called up share capital 
 6 
56,383
56,383

Share premium account
  
116,617
116,617

Profit and loss account
  
(303,480)
(298,212)

  
(130,480)
(125,212)


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 period 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 by: 




D J Brockway
Director

Date: 23 July 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ALTO (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Alto (UK) Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Blunts Chase, Coopersale Lane, Theydon Bois, Essex, CM16 7NT.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.5

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.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.

 
2.7

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.

 
2.8

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

 
ALTO (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
382
-



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
127,862
128,082

Accruals and deferred income
3,000
-

130,862
128,082



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



56,383 (2022 - 56,383) Ordinary shares of £1 each
56,383
56,383


 
Page 3