Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity12023-04-01truetruefalse 13712344 2023-04-01 2024-03-31 13712344 2021-10-29 2023-03-31 13712344 2024-03-31 13712344 2023-03-31 13712344 c:Director1 2023-04-01 2024-03-31 13712344 d:ComputerEquipment 2023-04-01 2024-03-31 13712344 d:ComputerEquipment 2024-03-31 13712344 d:ComputerEquipment 2023-03-31 13712344 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13712344 d:CurrentFinancialInstruments 2024-03-31 13712344 d:CurrentFinancialInstruments 2023-03-31 13712344 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13712344 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13712344 d:ShareCapital 2024-03-31 13712344 d:ShareCapital 2023-03-31 13712344 d:RetainedEarningsAccumulatedLosses 2024-03-31 13712344 d:RetainedEarningsAccumulatedLosses 2023-03-31 13712344 c:OrdinaryShareClass1 2023-04-01 2024-03-31 13712344 c:OrdinaryShareClass1 2024-03-31 13712344 c:FRS102 2023-04-01 2024-03-31 13712344 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13712344 c:FullAccounts 2023-04-01 2024-03-31 13712344 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13712344 2 2023-04-01 2024-03-31 13712344 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13712344














ALAIN ELKANN INTERVIEWS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
ALAIN ELKANN INTERVIEWS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
ALAIN ELKANN INTERVIEWS LIMITED
REGISTERED NUMBER:13712344

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
570
778

Current assets
  

Debtors: amounts falling due within one year
 5 
27,770
28,632

Cash at bank and in hand
  
14,289
43,998

  
42,059
72,630

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(66,668)
(75,105)

Net current liabilities
  
 
 
(24,609)
 
 
(2,475)

  

Net liabilities
  
(24,039)
(1,697)


Capital and reserves
  

Called up share capital 
 7 
10
10

Profit and loss account
  
(24,049)
(1,707)

  
(24,039)
(1,697)


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 year 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 on 27 September 2024.




A Elkann
Director

Page 1

 
ALAIN ELKANN INTERVIEWS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company's legal form is that of a private limited liability company incorporated in England and Wales. The company's registered office is 2nd Floor Connaught House, 1-3 Mount Street (Entrance Via Davies Street), London, United Kingdom, W1K 3NB.

The principal activity of the company is that of publishing interviews and delivery of podcasts.

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

Going concern

The Company meets its day to day working capital requirements through the support of the director, who is also the sole shareholder, which he considers to be sufficient to meet cash flow requirements for the foreseeable future and for at least twelve months from the date of his approval of these financial statements. On this basis he considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Revenue

Revenue comprises fees receivable in respect of services supplied during the year, exclusive of Value Added Tax.
Fee income is recognised when services are delivered.

Page 2

 
ALAIN ELKANN INTERVIEWS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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 reporting date in the countries where the Company operates and generates income.

 
2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
Straight line

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.

 
2.8

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.9

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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The director was the only employee of the Company during the current and preceding period.

Page 3

 
ALAIN ELKANN INTERVIEWS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


At 1 April 2023
830



At 31 March 2024

830



Depreciation


At 1 April 2023
52


Charge for the year on owned assets
208



At 31 March 2024

260



Net book value



At 31 March 2024
570



At 31 March 2023
778


5.


Debtors

2024
2023
£
£


Trade debtors
27,770
28,632



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,124
3,276

Other creditors
59,004
65,611

Accruals
6,540
6,218

66,668
75,105


Page 4

 
ALAIN ELKANN INTERVIEWS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £0.10 each
10
10


 
Page 5