Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31truefalse22022-09-01falsetrueNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10686280 2022-09-01 2023-08-31 10686280 2021-09-01 2022-08-31 10686280 2023-08-31 10686280 2022-08-31 10686280 c:Director1 2022-09-01 2023-08-31 10686280 d:CurrentFinancialInstruments 2023-08-31 10686280 d:CurrentFinancialInstruments 2022-08-31 10686280 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10686280 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 10686280 d:ShareCapital 2023-08-31 10686280 d:ShareCapital 2022-08-31 10686280 c:OrdinaryShareClass1 2022-09-01 2023-08-31 10686280 c:OrdinaryShareClass1 2023-08-31 10686280 c:OrdinaryShareClass1 2022-08-31 10686280 c:FRS102 2022-09-01 2023-08-31 10686280 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10686280 c:FullAccounts 2022-09-01 2023-08-31 10686280 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10686280 6 2022-09-01 2023-08-31 10686280 e:PoundSterling 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10686280









CONSULTING POINT HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

 
CONSULTING POINT HOLDINGS LIMITED
REGISTERED NUMBER: 10686280

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,073,040
1,073,040

Current assets
  

Cash at bank and in hand
  
50
50

Creditors: amounts falling due within one year
 5 
(1,072,990)
(1,072,990)

Net current liabilities
  
 
 
(1,072,940)
 
 
(1,072,940)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 6 
100
100

  
100
100


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 by: 




A Errington-Thomas
Director

Date: 22 August 2024

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

Page 1

 
CONSULTING POINT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Consulting Point Holdings Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered number is 10686280. Its registered office is 5th Floor, 68-72 Queen Victoria Street, London, EC4N 4SJ.

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 accounts have been prepared on a going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

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.

 
2.6

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.


3.


Employees




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

Page 2

 
CONSULTING POINT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2022
1,073,040



At 31 August 2023
1,073,040





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,072,990
1,072,990



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000,000 (2022 - 1,000,000) Ordinary shares of £0.0001 each
100
100



7.


Related party transactions

At the balance sheet date, the company owed £1,072,990 (2022 - £1,072,990) to subsidiary undertakings.
Directors had interests in dividends paid during the period of £212,600 
(2022 - £219,100).

 
Page 3