Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falsetruefalseNo description of principal activityfalse22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11472090 2023-01-01 2023-12-31 11472090 2022-01-01 2022-12-31 11472090 2023-12-31 11472090 2022-12-31 11472090 c:Director1 2023-01-01 2023-12-31 11472090 d:CurrentFinancialInstruments 2023-12-31 11472090 d:CurrentFinancialInstruments 2022-12-31 11472090 d:Non-currentFinancialInstruments 2023-12-31 11472090 d:Non-currentFinancialInstruments 2022-12-31 11472090 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11472090 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11472090 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 11472090 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 11472090 d:ShareCapital 2023-12-31 11472090 d:ShareCapital 2022-12-31 11472090 d:RetainedEarningsAccumulatedLosses 2023-12-31 11472090 d:RetainedEarningsAccumulatedLosses 2022-12-31 11472090 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11472090 c:OrdinaryShareClass1 2023-12-31 11472090 c:OrdinaryShareClass1 2022-12-31 11472090 c:FRS102 2023-01-01 2023-12-31 11472090 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11472090 c:FullAccounts 2023-01-01 2023-12-31 11472090 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11472090 6 2023-01-01 2023-12-31 11472090 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number:  11472090














M & A ACQUISITIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


 
M & A ACQUISITIONS LIMITED
REGISTERED NUMBER: 11472090

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,874,296
2,874,296

  
2,874,296
2,874,296

  

Creditors: amounts falling due within one year
 5 
(508,483)
(505,866)

Net current liabilities
  
 
 
(508,483)
 
 
(505,866)

Total assets less current liabilities
  
2,365,813
2,368,430

Creditors: amounts falling due after more than one year
 6 
(2,615,865)
(2,509,545)

  

Net liabilities
  
(250,052)
(141,115)


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
(250,054)
(141,117)

  
(250,052)
(141,115)


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 on 6 September 2024.


M J T Beer
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
M & A ACQUISITIONS LIMITED
REGISTERED NUMBER: 11472090
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


Page 2

 
M & A ACQUISITIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

M & A Acquisitions Limited is a private limited company, limited by shares, incorporated in England and Wales.  Its registered office is Windrush, 15 Links Hey Road, Caldy, Wirral, CH48 1NA.  The company number is 11472090.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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 - 2).

Page 3

 
M & A ACQUISITIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
2,874,296



At 31 December 2023
2,874,296





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Debenture loans
500,000
500,000

Accruals and deferred income
8,483
5,866

508,483
505,866



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Debentures loans
1,302,000
1,802,000

Amounts owed to associates
1,313,865
707,545

2,615,865
2,509,545



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1.00 each
2
2



8.


Related party transactions

Included within other creditors is an amount of £1,313,865 (2022: £707,545) owed to a company under common control.

Page 4

 
M & A ACQUISITIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


Controlling party

The company is controlled by the directors.

Page 5