Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30Consultancy services2022-10-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11379127 2022-10-01 2023-09-30 11379127 2021-10-01 2022-09-30 11379127 2023-09-30 11379127 2022-09-30 11379127 c:Director1 2022-10-01 2023-09-30 11379127 d:OfficeEquipment 2022-10-01 2023-09-30 11379127 d:OfficeEquipment 2023-09-30 11379127 d:OfficeEquipment 2022-09-30 11379127 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 11379127 d:ComputerEquipment 2022-10-01 2023-09-30 11379127 d:ComputerEquipment 2023-09-30 11379127 d:ComputerEquipment 2022-09-30 11379127 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 11379127 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 11379127 d:CurrentFinancialInstruments 2023-09-30 11379127 d:CurrentFinancialInstruments 2022-09-30 11379127 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11379127 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 11379127 d:ShareCapital 2023-09-30 11379127 d:ShareCapital 2022-09-30 11379127 d:RetainedEarningsAccumulatedLosses 2023-09-30 11379127 d:RetainedEarningsAccumulatedLosses 2022-09-30 11379127 c:FRS102 2022-10-01 2023-09-30 11379127 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 11379127 c:FullAccounts 2022-10-01 2023-09-30 11379127 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 11379127 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 11379127









ALYOSHA & CO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

YEAR ENDED 30 SEPTEMBER 2023

 
ALYOSHA & CO LIMITED
REGISTERED NUMBER: 11379127

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
81,533
65,281

Current assets
  

Cash at bank and in hand
 5 
13,595
14,186

  
13,595
14,186

Creditors: amounts falling due within one year
 6 
(83,624)
(62,449)

Net current liabilities
  
 
 
(70,029)
 
 
(48,263)

Total assets less current liabilities
  
11,504
17,018

Net assets
  
11,504
17,018


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
11,404
16,918

  
11,504
17,018


Page 1

 
ALYOSHA & CO LIMITED
REGISTERED NUMBER: 11379127
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 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: 




L Harustiak
Director

Date: 31 July 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ALYOSHA & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Alyosha & Co. Ltd is a private company limited by shares, incorporated in England & Wales (Registered number: 11379127). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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.

 
2.3

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.

Page 3

 
ALYOSHA & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
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

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance method
Computer equipment
-
33%
Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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 4

 
ALYOSHA & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3.


Employees

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


4.


Tangible fixed assets





Fixtures, Fittings & equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 October 2022
87,011
3,701
90,712


Additions
37,905
1,648
39,553



At 30 September 2023

124,916
5,349
130,265



Depreciation


At 1 October 2022
22,550
2,881
25,431


Charge for the year on owned assets
21,994
1,307
23,301



At 30 September 2023

44,544
4,188
48,732



Net book value



At 30 September 2023
80,372
1,161
81,533



At 30 September 2022
64,461
820
65,281


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
13,595
14,186

13,595
14,186


Page 5

 
ALYOSHA & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
3,228

Corporation tax
19,619
15,712

Other taxation and social security
10,199
10,482

Other creditors
46,805
29,027

Accruals and deferred income
7,001
4,000

83,624
62,449


 
Page 6