Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30No description of principal activitytruefalse2022-10-01false24falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13128944 2022-10-01 2023-09-30 13128944 2021-10-01 2022-09-30 13128944 2023-09-30 13128944 2022-09-30 13128944 c:Director1 2022-10-01 2023-09-30 13128944 d:CurrentFinancialInstruments 2023-09-30 13128944 d:CurrentFinancialInstruments 2022-09-30 13128944 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13128944 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 13128944 d:ShareCapital 2023-09-30 13128944 d:ShareCapital 2022-09-30 13128944 c:FRS102 2022-10-01 2023-09-30 13128944 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 13128944 c:FullAccounts 2022-10-01 2023-09-30 13128944 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 13128944 6 2022-10-01 2023-09-30 13128944 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 13128944









CREDIS HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
CREDIS HOLDINGS LTD
REGISTERED NUMBER: 13128944

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,567,100
2,567,100

  
2,567,100
2,567,100

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Creditors: amounts falling due within one year
 6 
(2,567,100)
(2,567,100)

Net current liabilities
  
 
 
(2,567,000)
 
 
(2,567,000)

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
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 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 on 4 September 2024.




Clover, Andrew Henry
Director
Page 1

 
CREDIS HOLDINGS LTD
REGISTERED NUMBER: 13128944
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023


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

Page 2

 
CREDIS HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Credis Holdings Ltd is a private compnay limited by shares incorporated in Egland and Wales. The registered office is 6th Floor Kings House, 9-10 Haymarket, London, United Kingdom, SW1Y 4BP.

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

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 reporting 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.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 4).

Page 3

 
CREDIS HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2022
2,567,100



At 30 September 2023
2,567,100





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
100
100

100
100



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
2,567,100
2,567,100

2,567,100
2,567,100


Page 4