Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-01No description of principal activity33falsetruefalse 11629734 2023-02-01 2024-01-31 11629734 2022-02-01 2023-01-31 11629734 2024-01-31 11629734 2023-01-31 11629734 c:Director1 2023-02-01 2024-01-31 11629734 d:Goodwill 2023-02-01 2024-01-31 11629734 d:Goodwill 2024-01-31 11629734 d:Goodwill 2023-01-31 11629734 d:CurrentFinancialInstruments 2024-01-31 11629734 d:CurrentFinancialInstruments 2023-01-31 11629734 d:Non-currentFinancialInstruments 2024-01-31 11629734 d:Non-currentFinancialInstruments 2023-01-31 11629734 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11629734 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11629734 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 11629734 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 11629734 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 11629734 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-01-31 11629734 d:ShareCapital 2024-01-31 11629734 d:ShareCapital 2023-01-31 11629734 d:RetainedEarningsAccumulatedLosses 2024-01-31 11629734 d:RetainedEarningsAccumulatedLosses 2023-01-31 11629734 c:FRS102 2023-02-01 2024-01-31 11629734 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11629734 c:FullAccounts 2023-02-01 2024-01-31 11629734 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11629734 6 2023-02-01 2024-01-31 11629734 d:Goodwill d:OwnedIntangibleAssets 2023-02-01 2024-01-31 11629734 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Registered number: 11629734














IIS HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 JANUARY 2024

 
IIS HOLDINGS LIMITED
REGISTERED NUMBER:11629734

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023

FIXED ASSETS
  

Intangible assets
 4 
804,224
857,653

Investments
 5 
1,000
1,000

  
805,224
858,653

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
-
28,836

Cash at bank and in hand
 7 
2,016
2,017

  
2,016
30,853

Creditors: amounts falling due within one year
 8 
(34,392)
-

NET CURRENT (LIABILITIES)/ASSETS
  
 
 
(32,376)
 
 
30,853

TOTAL ASSETS LESS CURRENT LIABILITIES
  
772,848
889,506

Creditors: amounts falling due after more than one year
 9 
(634,582)
(754,582)

  

NET ASSETS
  
£138,266
£134,924


CAPITAL AND RESERVES
  

Called up share capital 
  
2,000
2,000

Profit and loss account
  
136,266
132,924

  
£138,266
£134,924


Page 1

 
IIS HOLDINGS LIMITED
REGISTERED NUMBER:11629734

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 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 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 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 on 24 September 2024.




................................................
P M Plews
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
IIS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

IIS Holdings Limited is a private company limited by shares incorporated in England and Wales. The company registration number is 11629734. The registered office address of the company is 145 New Dover Road, Chapel-Le-Ferne, Folkestone, CT18 7JR.

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.

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

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 3

 
IIS HOLDINGS LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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 balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.

 
2.7

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.

 
2.8

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 the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
3
3

Page 4

 
IIS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Intangible assets




Goodwill



Cost


At 1 February 2023
1,068,582



At 31 January 2024

1,068,582



Amortisation


At 1 February 2023
210,929


Charge for the year on owned assets
53,429



At 31 January 2024

264,358



Net book value



At 31 January 2024
£804,224



At 31 January 2023
£857,653




5.


Fixed asset investments





Investments in subsidiary companies



Cost or valuation


At 1 February 2023
1,000



At 31 January 2024
£1,000





6.


Debtors

2024
2023


Amounts owed by group undertakings
£-
£28,836


Page 5

 
IIS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
£2,016
£2,017



8.


Creditors: Amounts falling due within one year

2024
2023

Amounts owed to group undertakings
34,392
-

£34,392
£-



9.


Creditors: Amounts falling due after more than one year

2024
2023

Other loans
£634,582
£754,582



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023



Amounts falling due 2-5 years

Other loans
634,582
754,582


634,582
754,582


£634,582
£754,582



11.


Controlling party

P M Plews & Mrs S E Plews, have control of the company as a result of controlling 100% of the issued share capital on the company.

Page 6