Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activitytrue2023-01-01false00falsefalse NI617367 2023-01-01 2023-12-31 NI617367 2022-01-01 2022-12-31 NI617367 2023-12-31 NI617367 2022-12-31 NI617367 c:Director1 2023-01-01 2023-12-31 NI617367 d:CurrentFinancialInstruments 2023-12-31 NI617367 d:CurrentFinancialInstruments 2022-12-31 NI617367 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 NI617367 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 NI617367 d:ShareCapital 2023-12-31 NI617367 d:ShareCapital 2022-12-31 NI617367 d:SharePremium 2023-12-31 NI617367 d:SharePremium 2022-12-31 NI617367 c:FRS102 2023-01-01 2023-12-31 NI617367 c:Audited 2023-01-01 2023-12-31 NI617367 c:FullAccounts 2023-01-01 2023-12-31 NI617367 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 NI617367 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 NI617367 6 2023-01-01 2023-12-31 NI617367 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: NI617367










Uni-Trunk Holdings Limited










Financial statements

For the Year Ended 31 December 2023

 
Uni-Trunk Holdings Limited
Registered number: NI617367

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
144,138
144,138

  
144,138
144,138

Current assets
  

Debtors: amounts falling due within one year
 6 
3,350,100
3,350,100

  
3,350,100
3,350,100

Creditors: amounts falling due within one year
 7 
(3,350,000)
(3,350,000)

Net current assets
  
 
 
100
 
 
100

Total assets less current liabilities
  
144,238
144,238

  

Net assets
  
144,238
144,238


Capital and reserves
  

Called up share capital 
  
200
200

Share premium account
  
144,038
144,038

  
144,238
144,238


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 17 April 2024.




D Morrow
Director

The notes on pages 2 to 4 form part of these financial statements.

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Page 1

 
Uni-Trunk Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.


General information

Uni-Trunk Holdings Limited is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements.
The presentation currency is that of sterling.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors of Uni-Trunk Holdings Limited have reviewed the appropriateness of the going concern assumption and consider that the company has sufficient resources to continue as a trading entity for the foreseeable future.
Accordingly, the directors believe that it is appropriate to continue to adopt the going concern basis in preparing the financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

  
2.6

 Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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Uni-Trunk Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

2.Accounting policies (continued)

 
2.7

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.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the process of applying the company’s accounting policies, management has not made any significant judgements. There are no key assumptions concerning the future or other key sources of estimation, that have significant risk of raising a material adjustment to the carrying amounts of assets and liabilities within the financial year.


4.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2022: £NIL).


5.


Investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
144,138



At 31 December 2023
144,138





6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
3,350,000
3,350,000

Other debtors
100
100

3,350,100
3,350,100


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Uni-Trunk Holdings Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
3,350,000
3,350,000

3,350,000
3,350,000



8.


Related party transactions

Uni-Trunk Holdings Limited is a company incorporated in Northern Ireland (NI617367) and is a subsidiary of Uni-Trunk Group Holdings Limited for which consolidated group financial statements are prepared.  Copies of the group financial statements can be obtained from Companies House.
The company is controlled by its board of directors.
Key management are considered to be the directors of the company.


9.


Controlling party

The immediate parent company is Uni-Trunk Group Holdings Limited, a company registered in Northern Ireland. The ultimate controlling party is David Morrow.

10.


Auditors' information

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

The audit report was signed on 17 April 2024 by Michael Nixon (Senior Statutory Auditor) on behalf of ASM (B) Ltd.


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