Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseActivities of other holding companies not elsewhere classified44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12330779 2023-04-01 2024-03-31 12330779 2022-04-01 2023-03-31 12330779 2024-03-31 12330779 2023-03-31 12330779 c:Director1 2023-04-01 2024-03-31 12330779 d:CurrentFinancialInstruments 2024-03-31 12330779 d:CurrentFinancialInstruments 2023-03-31 12330779 d:Non-currentFinancialInstruments 2024-03-31 12330779 d:Non-currentFinancialInstruments 2023-03-31 12330779 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12330779 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12330779 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12330779 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 12330779 d:ShareCapital 2024-03-31 12330779 d:ShareCapital 2023-03-31 12330779 d:RetainedEarningsAccumulatedLosses 2024-03-31 12330779 d:RetainedEarningsAccumulatedLosses 2023-03-31 12330779 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12330779 c:OrdinaryShareClass1 2024-03-31 12330779 c:FRS102 2023-04-01 2024-03-31 12330779 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12330779 c:FullAccounts 2023-04-01 2024-03-31 12330779 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12330779 6 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12330779









CELLINI CAPITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CELLINI CAPITAL LIMITED
REGISTERED NUMBER: 12330779

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
2,442,150
2,442,150

  
2,442,150
2,442,150

Debtors: amounts falling due after more than one year
 5 
170,730
67,024

  
170,730
67,024

Creditors: amounts falling due within one year
 6 
(1,340)
(332,690)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
169,390
 
 
(265,666)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
2,611,540
2,176,484

Creditors: amounts falling due after more than one year
 7 
(273,670)
(202,850)

  

NET ASSETS
  
2,337,870
1,973,634


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
2,337,770
1,973,534

  
2,337,870
1,973,634


Page 1

 
CELLINI CAPITAL LIMITED
REGISTERED NUMBER: 12330779
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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: 




Mr J Bainbridge
Director

Date: 6 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CELLINI CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Cellini Capital Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 4 Rose Crescent, Cambridge CB2 3LL.
The company’s functional and presentational currency is GBP.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

FINANCE COSTS

Finance costs are charged to the profit and loss account in the period to which they relate. Vendor loans are subject to simple interest, which is paid on a quarterly basis, along with capital repayments.

 
2.5

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 3

 
CELLINI CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST OR VALUATION


At 1 April 2023
2,442,150



At 31 March 2024
2,442,150

Page 4

 
CELLINI CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


DEBTORS


DUE AFTER MORE THAN ONE YEAR

Amounts owed by group undertakings
170,730
67,024



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other loans
-
300,000

Other creditors
-
31,090

Accruals and deferred income
1,340
1,600

1,340
332,690



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Other loans
-
75,000

Amounts owed to group undertakings
273,670
127,850

273,670
202,850



8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 Ordinary shares of £1 each
100
100


 
Page 5