Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-302023-10-30false2022-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0No description of principal activityfalse0truetrue 09801998 2022-10-31 2023-10-30 09801998 2021-10-31 2022-10-30 09801998 2023-10-30 09801998 2022-10-30 09801998 c:Director2 2022-10-31 2023-10-30 09801998 d:CurrentFinancialInstruments 2023-10-30 09801998 d:CurrentFinancialInstruments 2022-10-30 09801998 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-30 09801998 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-30 09801998 d:ShareCapital 2023-10-30 09801998 d:ShareCapital 2022-10-30 09801998 d:RetainedEarningsAccumulatedLosses 2023-10-30 09801998 d:RetainedEarningsAccumulatedLosses 2022-10-30 09801998 c:OrdinaryShareClass1 2022-10-31 2023-10-30 09801998 c:OrdinaryShareClass1 2023-10-30 09801998 c:OrdinaryShareClass1 2022-10-30 09801998 c:FRS102 2022-10-31 2023-10-30 09801998 c:AuditExempt-NoAccountantsReport 2022-10-31 2023-10-30 09801998 c:FullAccounts 2022-10-31 2023-10-30 09801998 c:PrivateLimitedCompanyLtd 2022-10-31 2023-10-30 09801998 2 2022-10-31 2023-10-30 09801998 6 2022-10-31 2023-10-30 09801998 e:PoundSterling 2022-10-31 2023-10-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09801998










EX ASTRIS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 OCTOBER 2023

 
EX ASTRIS LIMITED
REGISTERED NUMBER: 09801998

BALANCE SHEET
AS AT 30 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
200
400

  
200
400

Current assets
  

Debtors: amounts falling due within one year
 4 
132,488
25,353

Bank and cash balances
  
3,930
114,695

  
136,418
140,048

Creditors: amounts falling due within one year
 5 
(1,980)
(2,892)

Net current assets
  
 
 
134,438
 
 
137,156

Total assets less current liabilities
  
134,638
137,556

  

Net assets
  
134,638
137,556


Capital and reserves
  

Called up share capital 
 6 
245
245

Profit and loss account
  
134,393
137,311

  
134,638
137,556


Page 1

 
EX ASTRIS LIMITED
REGISTERED NUMBER: 09801998
    
BALANCE SHEET (CONTINUED)
AS AT 30 OCTOBER 2023

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 profit and loss account 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: 




Dylan Hawk
Director

Date: 29 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
EX ASTRIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2023

1.


General information

Ex Astris Limited is a private limited company, incorporated in England and Wales, with its registered office and principal place of business at 71 - 75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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

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 Profit and loss account 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.

 
2.4

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.

 
2.5

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. 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.

 
2.6

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.

Page 3

 
EX ASTRIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 OCTOBER 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 31 October 2022
400


Disposals
(200)



At 30 October 2023
200





4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
47,406
25,353

Amounts owed by joint ventures and associated undertakings
85,082
-

132,488
25,353



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
420
1,578

Accruals and deferred income
1,560
1,314

1,980
2,892



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



245 (2022 - 245) Ordinary shares of £1.00 each
245
245


 
Page 4