Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-10-01falseOther spots activities.11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10372007 2023-10-01 2024-06-30 10372007 2022-10-01 2023-09-30 10372007 2024-06-30 10372007 2023-09-30 10372007 c:Director1 2023-10-01 2024-06-30 10372007 c:RegisteredOffice 2023-10-01 2024-06-30 10372007 d:MotorVehicles 2023-10-01 2024-06-30 10372007 d:MotorVehicles 2024-06-30 10372007 d:MotorVehicles 2023-09-30 10372007 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-06-30 10372007 d:ComputerEquipment 2023-10-01 2024-06-30 10372007 d:ComputerEquipment 2024-06-30 10372007 d:ComputerEquipment 2023-09-30 10372007 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-06-30 10372007 d:OwnedOrFreeholdAssets 2023-10-01 2024-06-30 10372007 d:CurrentFinancialInstruments 2024-06-30 10372007 d:CurrentFinancialInstruments 2023-09-30 10372007 d:Non-currentFinancialInstruments 2024-06-30 10372007 d:Non-currentFinancialInstruments 2023-09-30 10372007 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10372007 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10372007 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 10372007 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 10372007 d:ShareCapital 2024-06-30 10372007 d:ShareCapital 2023-09-30 10372007 d:RetainedEarningsAccumulatedLosses 2024-06-30 10372007 d:RetainedEarningsAccumulatedLosses 2023-09-30 10372007 c:FRS102 2023-10-01 2024-06-30 10372007 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-06-30 10372007 c:FullAccounts 2023-10-01 2024-06-30 10372007 c:PrivateLimitedCompanyLtd 2023-10-01 2024-06-30 10372007 4 2023-10-01 2024-06-30 10372007 6 2023-10-01 2024-06-30 10372007 e:PoundSterling 2023-10-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 10372007














ALJ PROMOTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 JUNE 2024

 
ALJ PROMOTIONS LIMITED
 
 
COMPANY INFORMATION


Director
A L Jakobi 




Registered number
10372007



Registered office
38e Randolph Avenue

London

England

W9 1BE




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
ALJ PROMOTIONS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
ALJ PROMOTIONS LIMITED
REGISTERED NUMBER:10372007

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

30 June
30 September
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
89,338

Investments
 5 
-
19,477

  
-
108,815

Current assets
  

Debtors: amounts falling due within one year
 6 
483,055
296,321

Cash at bank and in hand
  
52,326
258,970

  
535,381
555,291

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(73,216)
(220,230)

Net current assets
  
 
 
462,165
 
 
335,061

Total assets less current liabilities
  
462,165
443,876

Creditors: amounts falling due after more than one year
 8 
-
(75,036)

  

Net assets
  
462,165
368,840


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
462,065
368,740

  
462,165
368,840


Page 1

 
ALJ PROMOTIONS LIMITED
REGISTERED NUMBER:10372007
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 by: 


A L Jakobi
Director

Date: 16 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ALJ PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

ALJ Promotions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 38e Randolph Avenue, London, England, W9 1BE.
The principal activity of the company continued to be that of other sports activities.
The company's functional and presentational currency is £ 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 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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied excluding Valued Added Tax.

 
2.3

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 reporting 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 reporting 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 reporting date.

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 3

 
ALJ PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Computer equipment
-
33%
straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

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.

 
2.7

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.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

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.

Page 4

 
ALJ PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Tangible fixed assets







Motor vehicles
Computer equipment
Total

£
£
£



Cost 


At 1 October 2023
91,406
2,380
93,786


Disposals
(91,406)
(2,380)
(93,786)



At 30 June 2024

-
-
-





At 1 October 2023
3,809
640
4,449


Charge for the period on owned assets
-
529
529


Disposals
(3,809)
(1,169)
(4,978)



At 30 June 2024

-
-
-



Net book value



At 30 June 2024
-
-
-



At 30 September 2023
87,597
1,741
89,338


5.


Fixed asset investments








Unlisted investments

£



Cost


At 1 October 2023
19,477


Disposals
(19,477)



At 30 June 2024
-




Page 5

 
ALJ PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Debtors

30 June
30 September
2024
2023
£
£


Trade debtors
-
8,562

Amounts owed by related parties
-
19,627

Other debtors
483,055
268,132

483,055
296,321



7.


Creditors: Amounts falling due within one year

30 June
30 September
2024
2023
£
£

Trade creditors
-
30,199

Corporation tax
38,371
126,583

Other taxation and social security
34,845
-

Other creditors
-
10,539

Accruals and deferred income
-
52,909

73,216
220,230



8.


Creditors: Amounts falling due after more than one year

30 June
30 September
2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
-
75,036

-
75,036


Page 6

 
ALJ PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

9.


Transactions with directors

The following advances, credits and guarantees took place during the year: 

% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
        £
        £
        £
        £
        £
        £

Amount due   from director

2

254,082

301,799
 
11,027
 
83,853

483,055


2

254,082

301,799
 
11,027
 
83,853

483,055



10.


Related party transactions

Included in other debtors are amounts totalling £nil (2023 - £19,627)  owed from related parties. These are interest free loans, repayable on demand, from and to companies with common ownership and control.

 
Page 7