Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3112023-01-01falseWholesale of other office machinery and equipment0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 9605288 2023-01-01 2023-12-31 9605288 2022-01-01 2022-12-31 9605288 2023-12-31 9605288 2022-12-31 9605288 c:Director1 2023-01-01 2023-12-31 9605288 c:Director2 2023-01-01 2023-12-31 9605288 c:Director3 2023-01-01 2023-12-31 9605288 c:Director4 2023-01-01 2023-12-31 9605288 c:Director5 2023-01-01 2023-12-31 9605288 c:RegisteredOffice 2023-01-01 2023-12-31 9605288 d:CurrentFinancialInstruments 2023-12-31 9605288 d:CurrentFinancialInstruments 2022-12-31 9605288 d:Non-currentFinancialInstruments 2023-12-31 9605288 d:Non-currentFinancialInstruments 2022-12-31 9605288 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 9605288 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 9605288 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 9605288 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 9605288 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 9605288 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 9605288 d:ShareCapital 2023-12-31 9605288 d:ShareCapital 2022-12-31 9605288 d:SharePremium 2023-12-31 9605288 d:SharePremium 2022-12-31 9605288 d:RetainedEarningsAccumulatedLosses 2023-12-31 9605288 d:RetainedEarningsAccumulatedLosses 2022-12-31 9605288 c:FRS102 2023-01-01 2023-12-31 9605288 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 9605288 c:FullAccounts 2023-01-01 2023-12-31 9605288 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 9605288 6 2023-01-01 2023-12-31 9605288 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 9605288







UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


ABL INVESTMENTS LIMITED






































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ABL INVESTMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
S Moate 
S Savkovic 
A Wilson 
M McLoughlin 
P McKenzie 




Registered number
9605288



Registered office
A6 Wellingborough Road
Sywell

Northampton

England

NN6 0BN





 


ABL INVESTMENTS LIMITED
 



CONTENTS



Page
Directors' Report
1
Statement of Financial Position
2 - 3
Notes to the Financial Statements
4 - 6


 


ABL INVESTMENTS LIMITED
 


 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023

The directors present their report and the financial statements for the year ended 31 December 2023.

Directors

The directors who served during the year were:

S Moate 
S Savkovic 
A Wilson 
M McLoughlin 
P McKenzie 

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
P McKenzie
Director

Date: 1 October 2024

Page 1

 


ABL INVESTMENTS LIMITED
REGISTERED NUMBER:9605288



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets

Investments
5,607,436
5,607,436

5,607,436
5,607,436

Current assets

Cash at bank and in hand
180
89

180
89

Creditors: amounts falling due within one year
(4,645,320)
(4,645,050)

Net current liabilities
 
 
(4,645,140)
 
 
(4,644,961)

Total assets less current liabilities
962,296
962,475

Creditors: amounts falling due after more than one year
(2,821,386)
(2,543,382)


Net liabilities
(1,859,090)
(1,580,907)


Capital and reserves

Called up share capital 
18,018
18,018

Share premium account
744,480
744,480

Profit and loss account
(2,621,588)
(2,343,405)

(1,859,090)
(1,580,907)


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 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: 


................................................
P McKenzie
Director
Page 2

 


ABL INVESTMENTS LIMITED
REGISTERED NUMBER:9605288


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


Date: 1 October 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 


ABL INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

ABL Investments Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. The principal activity of the company and the nature of its operations are set out in the Strategic Report.

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

On the basis of the continued support from their principal funders being provided the Directors have adopted
the going concern basis of accounting in preparing the financial statements. The financial statements do not
include any adjustments that would result if the Company was unable to continue as a going concern.

 
2.3

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.

 
2.4

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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 4

 


ABL INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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 non-puttable ordinary shares.


3.


Employees




The Company has no employees (2022: 0) other than the directors, who did not receive any remuneration (2022: £0).




4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
5,607,436



At 31 December 2023
5,607,436





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
13,916
13,916

Amounts owed to group undertakings
4,606,407
4,606,137

Other taxation and social security
3,169
3,169

Accruals and deferred income
21,828
21,828

4,645,320
4,645,050


Page 5

 


ABL INVESTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
2,821,386
2,543,382

2,821,386
2,543,382



7.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£



Amounts falling due 2-5 years

Other loans
2,821,386
2,543,382


2,821,386
2,543,382



8.


Controlling party

The parent company is SAMPS Group Limited. The results of the group are included in SAMPS Group Limited consolidated financial statements, and this is the largest and smallest group for which accounts are drawn up. The registered office of SAMPS Group Limited is A6 Wellingborough Road, Sywell, Northampton, England, NN6 0BN.

 
Page 6