Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31Three Six Zero, LP2023-01-01falseHolding company23falsetruefalse 14137772 2023-01-01 2023-12-31 14137772 2022-05-27 2022-12-31 14137772 2023-12-31 14137772 2022-12-31 14137772 c:Director1 2023-01-01 2023-12-31 14137772 d:CurrentFinancialInstruments 2023-12-31 14137772 d:CurrentFinancialInstruments 2022-12-31 14137772 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14137772 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 14137772 d:ShareCapital 2023-12-31 14137772 d:ShareCapital 2022-12-31 14137772 d:RetainedEarningsAccumulatedLosses 2023-12-31 14137772 d:RetainedEarningsAccumulatedLosses 2022-12-31 14137772 c:OrdinaryShareClass1 2023-01-01 2023-12-31 14137772 c:OrdinaryShareClass1 2023-12-31 14137772 c:OrdinaryShareClass1 2022-12-31 14137772 c:OrdinaryShareClass2 2023-01-01 2023-12-31 14137772 c:OrdinaryShareClass2 2023-12-31 14137772 c:OrdinaryShareClass2 2022-12-31 14137772 c:FRS102 2023-01-01 2023-12-31 14137772 c:Audited 2023-01-01 2023-12-31 14137772 c:FullAccounts 2023-01-01 2023-12-31 14137772 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 14137772 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 14137772 2 2023-01-01 2023-12-31 14137772 6 2023-01-01 2023-12-31 14137772 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14137772









THREE SIX ZERO SPV5 LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
THREE SIX ZERO SPV5 LIMITED
REGISTERED NUMBER: 14137772

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
950,341
950,341

  
950,341
950,341

Current assets
  

Debtors: amounts falling due within one year
  
7,500
5,000

  
7,500
5,000

Creditors: amounts falling due within one year
 6 
(152,037)
(269,737)

Net current liabilities
  
 
 
(144,537)
 
 
(264,737)

Total assets less current liabilities
  
805,804
685,604

  

Net assets
  
805,804
685,604


Capital and reserves
  

Called up share capital 
 7 
325,974
325,974

Profit and loss account
  
479,830
359,630

  
805,804
685,604


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: 




................................................
M Gillespie
Director

Date: 30 August 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THREE SIX ZERO SPV5 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Three Six Zero SPV5 Limited is a limited company incorporated and registered in England and Wales. Its registered office is C/O Hillier Hopkins LLP, Ground Floor, 45 Pall Mall, London, SW1Y 5JG.
The principal activity of the Company is that of a holding 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

Investment income

Investment income is generated from distributions received from joint ventures. Income is recognised when the right to that income is earned.

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 Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Page 2

 
THREE SIX ZERO SPV5 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 3).


4.


Fixed asset investments





Unlisted investments
Investment in joint ventures
Total

£
£
£



Cost or valuation


At 1 January 2023
325,973
624,368
950,341



At 31 December 2023
325,973
624,368
950,341




Page 3

 
THREE SIX ZERO SPV5 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
7,500
5,000

7,500
5,000



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
147,237
265,897

Accruals and deferred income
4,800
3,840

152,037
269,737



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary A share of £1.00
1
1
32,597,300 (2022 - 32,597,300) Ordinary C shares of £0.01 each
325,973
325,973

325,974

325,974



8.


Related party transactions

At the balance sheet date, the Company owed group companies £147,237 (2022: £260,897).
At the balance sheet date, the company was owed £7,500 (2022: £5,000) by group companies.
During the year, there was no key management personnel remuneration paid (2022: £nil).


9.


Controlling party

The immediate parent company is Three Six Zero, LP, a Limited Partnership incorporated and registered in the United States of America.
In the opinion of the Directors, there is no ultimate controlling party.

Page 4

 
THREE SIX ZERO SPV5 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

10.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 30 August 2024 by Michael Jacoby FCA (Senior Statutory Auditor) on behalf of Hillier Hopkins LLP.

 
Page 5