Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true1falseNo description of principal activity1false 13486382 2023-07-01 2024-06-30 13486382 2022-07-01 2023-06-30 13486382 2024-06-30 13486382 2023-06-30 13486382 c:Director1 2023-07-01 2024-06-30 13486382 d:CurrentFinancialInstruments 2024-06-30 13486382 d:CurrentFinancialInstruments 2023-06-30 13486382 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13486382 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13486382 d:ShareCapital 2024-06-30 13486382 d:ShareCapital 2023-06-30 13486382 d:RetainedEarningsAccumulatedLosses 2024-06-30 13486382 d:RetainedEarningsAccumulatedLosses 2023-06-30 13486382 c:OrdinaryShareClass1 2023-07-01 2024-06-30 13486382 c:OrdinaryShareClass1 2024-06-30 13486382 c:OrdinaryShareClass1 2023-06-30 13486382 c:FRS102 2023-07-01 2024-06-30 13486382 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13486382 c:FullAccounts 2023-07-01 2024-06-30 13486382 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13486382 6 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13486382














SADYR ALEPH INVESTMENT LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 JUNE 2024

 
SADYR ALEPH INVESTMENT LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
SADYR ALEPH INVESTMENT LTD
REGISTERED NUMBER:13486382

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
90,344
90,344

  
90,344
90,344

  

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(6,329)
(4,157)

Net current liabilities
  
 
 
(6,329)
 
 
(4,157)

  

Net assets
  
84,015
86,187


Capital and reserves
  

Called up share capital 
 6 
90,537
90,537

Profit and loss account
  
(6,522)
(4,350)

  
84,015
86,187


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 on 2 October 2024.




A Pilowsky
Director

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

Page 1

 
SADYR ALEPH INVESTMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Sadyr Aleph Investment Limited is a private limited liability company registered in England and Wales.Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.
The principal activity during the period is that of investment holding company.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company made a loss for the year and at the balance sheet date has net current liabilities. The directors have obtained assurance from the shareholders that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.

 
2.3

Taxation

Tax is recognised in the Statement of Comprehensive Income, 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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position 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. Deferred tax is determined using tax rates and laws that have been enacted or subsequently enacted by the reporting date.

Page 2

 
SADYR ALEPH INVESTMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Basic Financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
 


3.


Employees

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


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 July 2023
90,344



At 30 June 2024
90,344





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
4,385
2,237

Accruals and deferred income
1,944
1,920

6,329
4,157


Page 3

 
SADYR ALEPH INVESTMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



124,999 (2023 - 124,999) Ordinary shares of $ 1- each
90,537
90,537


 
Page 4